Kyoko Hayashi graduated from Chuo University, Faculty of Commerce in March 1994, and joined Chuo Aoyama Audit Corporation in October 2000. She was engaged in FIEA audits for manufacturing and broadcasting industries, and corporate law audits for foreign companies such as pharmaceutical companies, etc，for 7 years until July 2007. In August 2007, she transferred to Deloitte Touche Tohmatsu LLC upon the dissolution of ChuoAoyama Audit Corporation. She was in charge of audits of listed companies on the First Section of the Tokyo Stock Exchange. In November 2012, she opened the Kyoko Hayashi Tax Accountant Office, where she conducts all aspects of taxation services, including corporate tax, income tax, and asset tax. In April 2022, she joined Makoto International Audit Corporation, and in March 2023, she was promoted to be a partner.