Graduated from Chuo University, majored in Faculty of Commerce in 1972. Graduated from a master course of Chuo University, majored in Faculty of Commerce in 1974. Entered in Chuo Kyodo Audit Corporation (current KPMG Azsa & Co.). Became one of the partners of Inoue-Saito-Eiwa Audit Corporation in 1991. In 2006, became a partner in charge of IPO department in Tokyo office of KPMG AZSA & Co. Became a partner in charge of The Fifth Division (Tokyo office), one of the Tokyo Office board members, a partner in charge of IPO department, and one of the executive board members of KPMG AZSA & Co. After retirement of KPMG Azsa & Co, Established Miya-Naohito Public Accounting Firm. Certified Public Accountant / Lecturer of Global Management in a master course of Meiji University.