Mita Garden Hills 1009 — Deep Dive¶
Status: Comprehensive timeline, expense inventory, and paperwork audit built 2026-05-09 from primary documents on Synology, GK's first corporate tax filing (ABS Partners, filed 2026-02-02), Brex GK 0593 + Brex Primary transaction histories (queried via API), and prior M365 mail mining.
This document is a superset of the headline reconciliation memo
(accounting/mita-purchase-price-reconciliation.md). The reconciliation
memo gives the definitive purchase-price figure (¥835,355,900); this
document provides the full paper trail behind it plus everything else
(financing fees, advisor costs, ongoing operations, governance milestones).
TL;DR¶
- Property: Mita Garden Hills Unit 1009 (PM棟 = Park Mansion building, 10F), 港区三田一丁目102番1の1009. Building exclusive area 151.94㎡ (per registry; 158.15㎡ is the marketing/壁芯 figure). Site share 15,815 / 9,271,895 of the 25,246.57㎡ underlying parcel. New build delivered 令和6年12月25日 (Dec 25, 2024), registered as new on 令和7年3月5日 (Mar 5, 2025). Property ID
0104001234419. - Sellers (JV): 三井不動産レジデンシャル 80% + 三菱地所レジデンス 20%.
- Acquisition cost paid to seller side: ¥835,355,900 (¥760M base contract + ¥53.9M Special Changes + ¥21.36M closing fees + ¥0.09M stamp). Covered by two RFH-side wires totaling ¥835,259,800. Austin's original ¥152M deposit refunded to WF 6248 net ¥151,909,800.
- GK booked basis (per ABS Partners' R7 corporate tax filing): ¥790,130,273 capitalized (¥545,413,296 land + ¥244,716,977 building) + ¥24,453,227 deferred consumption tax (60-month amortization) + ¥19,411,200 long-term prepaid (repair-reserve fund). The remaining ~¥1.4M of fees was expensed in the period.
- TSB mortgage at FY-end Oct 31, 2025: ¥777,540,000 outstanding (advanced at ¥780M base on 2025-07-28). Spread 2.00% above prime/SOFR base. ¥4,271,110 interest paid in first period.
- Internal RFH ↔ GK loans (3 agreements):
- Loan #1: ¥836,037,370 signed 2025-04-22 (paper-documents Wires 2+3 to Mitsui as RFH lending GK)
- Loan #2: ¥50,000,000 signed 2025-07-24 (the Brex 0593 → TSB account-opening wire)
- Loan #3: $150,000 USD signed 2025-10-01 (the Oct 15 Column → TSB wire, ¥22,521,000 received at FX 150.15)
- All at 1% p.a. interest, 14.6% default rate, unsecured, governed by Japanese law (Tokyo District/Summary Court).
- At FY-end Oct 31, 2025: ¥131,971,883 still outstanding to "Gavon Augustus Renfroe / RFH" per Sched 11.
- GK's first-period net loss: -¥24,505,733 (Japanese-side NOL carryforward).
Comprehensive timeline¶
2023 — Initial purchase under Austin personally¶
| Date | Event | Source |
|---|---|---|
| 2023-04-09 | Austin signs Affidavit + POA in Texas (notary Katherine Plummer, ID 133824496, exp 2026-06-22) authorizing 加藤百合子 Yuriko Kato (Saho) at 東京都中央区日本橋本町4-10-10-602 to (1) receive material-fact disclosure, (2) execute purchase contract, (3) accept delivery and registration. Austin's identity: DOB Dec 10, 1981, Passport #506141980 (issued 2015-03-09, expires 2025-03-08). | Closing Documents/2023-04-09 Gavon Renfroe Mita Garden Hills.pdf |
| 2023-04-25 | Original sales contract signed (Saho on Austin's behalf via POA): ¥760,000,000 = ¥544.92M land + ¥195.53M building + ¥19.55M consumption tax. Austin personally as buyer. Stamp tax ¥80,000 paid by Austin. Delivery scheduled 2025-04-24. Sellers: Mitsui Fudosan Residential 80% + Mitsubishi Estate Residence 20%, signed by Pres. 嘉村徹 + Pres. 宮島正治. | Closing Documents/Mita Sales Contract.pdf |
| 2023-04-25 | Austin wired ¥152,000,000 deposit (手付金) personally to Mitsui from his accounts. | Reconciled from Ownership Change Agreement Article 3 |
| 2023-05-28 | Owner Styling打合せ (initial design meeting) — first pass of styling decisions with Mitsui Residential's 担当 原島 京子 (Harashima Kyoko). Triggers the build-out customization process. | Special Changes Addendum cover |
2024 — Build-out customization¶
| Date | Event | Source |
|---|---|---|
| 2024-08-15 | Austin signs Special Changes Addendum (オーナーズスタイリングの覚書) in Texas: ¥53,905,500 incl. 10% consumption tax (¥49,005,000 pre-tax + ¥4,900,500 tax). Breakdown: ¥41,801,100 Just Fit Select bespoke modifications + ¥11,939,400 Option Select upgrades + ¥0 Style Select (included in base) + ¥165,000 consultation fee. 40+ line items; largest single items are SieMatic kitchen rebuild ¥8.25M, MBR/Living Dining 突板アクセントウォール ¥4.5–5M, raised tray ceilings ¥3.7–4.9M each, Dressing Room/Powder Room tile finishes ¥1.6–3.0M each. | Closing Documents/Mita Sales Contract - Special Changes Addendum.pdf (14p) |
| 2024-08-15 | Austin signs 特別変更に関する合意書 (Special Changes Agreement) — covenant that the change-order cost is added to the residual payment at delivery. | Same folder |
| 2024-10-17 | Parking lottery results — unit 1009 parking allocation. | Closing Documents/2024-10-17 Parking Lottery Results.pdf |
| 2024-12-25 | Property "newly built" date (建物新築) — physical construction completion of the building. Registered to Mitsui-Mitsubishi JV on 令和7年3月5日 (Mar 5, 2025). | 全部事項証明書 (建物) |
2025 — GK formation, ownership change, financing, takedown¶
| Date | Event | Source / amount |
|---|---|---|
| 2025-01-13 | Austin signs Affidavit + POA #2 (notary Marco A. Biancalana, ID 129469494, exp 2025-06-25) attaching his US passport copy. Authorizes Saho at the Nihonbashi-Honcho 4-10-10-602 address (the Regus). For the SMBC / TSB / Mitsui KYC and the GK registration. | Closing Documents/2025.03.13 Renfroe Mita Garden Hills 1009 Affidavit.pdf |
| 2025-01-24 | Renfroe Holdings 合同会社 (GK) formed. Filed by 司法書士法人遠山事務所 / 代表社員 竹島徹 (Tohyama Office). Registration date 令和7年1月24日. Original founders: Austin personally + Yuriko Kato. Capital ¥10,000. Corporate # 010003046236. | Tohyama bill ¥144,570 |
| 2025-01-29 | Tohyama Office bills GK ¥144,570 for formation: ¥60,000 fee + ¥60,000 reg tax for LLC formation, ¥10,000 seal card + filing, ¥500+¥1,920 reg cert ×4, ¥500+¥1,800 seal cert ×4, ¥2,500 mailing, +¥7,350 consumption tax. | Operations/Expenses/2025.02.03 Attorney Bill for GK Formation.pdf |
| 2025-03-04 | Renfroe Family Holdings, LLC joined GK; Austin retired personally (per context/entities.md). |
Formation registration history |
| 2025-03-13 | Austin wires $1,017.02 USD (= ¥147,070, fee-net ¥144,570) from WF 6248 personal → SMBC 3656753 (Tohyama Office). Confirmation OW00005479900162. FX 144.6090. Delivery date 2025-03-25. Austin paid the GK formation legal fees personally. | Operations/Expenses/Tohyama Jimusyo (Judicial Scriviner) Wire.pdf |
| 2025-03-31 | Austin files Overseas Remittance Refund Request Form with Mitsui directing the original ¥152M deposit refund to WF 6248 (account 1010285566248, SWIFT WFBIUS6S). | Closing Documents/Overseas Remittance Refund Request Form.pdf |
| 2025-04-02 | Wire 2 (April 2): RFH Brex Treasury → SMBC → Mitsui Fudosan, $1,029,284.76 USD ("Mita Garden Hills Deposit"). Initiated by Gavon Renfroe; settled at Mitsui as ¥152,080,000 on 2025-04-04 at implied FX 147.75. | Closing Documents/2025.04.02 Mita Garden Hills 1009 Second Wire Confirmation.pdf + Brex Primary 8798 trace |
| 2025-04-02 | Austin wires $1,050,000 personally to Brex Primary same-day to fund Wire 2. Brex Primary inbound PAYMENT memo: "GAVON RENFROE - incoming transfer from GAVON RENFROE." | Brex Primary trace 2026-05-09 |
| 2025-04-04 | Ownership Change Agreement (名義変更に関する合意証書) signed: original 2023 contract dissolved; new contract concluded with GK as 丙 (third party). Refund of ¥152M deposit minus ¥90,200 stamp tax cost (¥80K original + ¥10.2K GK's portion of new contract) = ¥151,909,800 to be refunded to Austin's WF 6248. Per Austin's recollection, the actual refund wire happened post-closing (mid-2025). | Closing Documents/名義変更に関する合意書 Ownership Change Agreement (signed)(stamped).pdf |
| 2025-04-04 | Joint Assignment of April 4 Deposit (RFH→GK) — joint instruction (RFH + GK) to Mitsui to apply RFH's ¥152,080,000 deposit toward GK's deposit + stamp duty on the new contract. | Closing Documents/Assignment of April 4 Deposit ...pdf |
| 2025-04-08 | GK's new sales contract concluded. Important Information Manual (重要事項説明書) issued by Mitsui's broker 松尾賢太 Matsuo Kenta (license #(東京)第246533号), dated this day. GK paid ¥10,200 stamp tax. (The actual GK-as-buyer sales contract is NOT in the Synology share — only the dissolution agreement.) | Closing Documents/重要事項説明書 Important Information Manual.pdf |
| 2025-04-21 | Austin signs Pinnacle bridge term loan ($3,500,000 USD principal, 60-day bridge, maturing 2025-06-21, Term SOFR + 2.50% Actual/360, default rate +4.00%). Banker: Brent A. Boltwood NMLS # 512458 at Pinnacle Mountain Brook AL. Outside counsel: Burr & Forman LLP / Patrick Clarke (file CM# 43968-23). Signed via DocuSign. Lender's legal fee: $3,500. | Finance and Accounting/Purchase Financing/Pinnacle Bank Bridge Financing/Pinnacle-Renfroe_Loan Documents [Execution Version].pdf |
| 2025-04-22 | Wire 3 (April 22): Pinnacle Financial → SMBC → Mitsui, ¥683,179,800 JPY (settlement Apr 23). SWIFT MT103 ref 1250422010096; sender USBKUS44AFEX; receiver BOTKJPJTXXXX → SMBCJPJTXXX → Mitsui's account 7557423. RFH listed as :50K originator (legal-substance). The wire never transited Brex (confirmed against Brex Primary April 2025 ledger 2026-05-09). Funds: $3.5M Pinnacle bridge + Austin's pre-existing Pinnacle balances (likely Black Saddle PFS / Pinnacle Asset Management). | Closing Documents/2025.04.22 Mita Garden Hills 1009 Third Wire Confirmation.pdf |
| 2025-04-22 | Internal Loan #1 signed: RFH-LLC → GK, ¥836,037,370 ($6,174,789.85), matures 2025-07-25, 1% p.a., unsecured. Paper-documents Wires 2+3 + small buffer as RFH lending GK. | Finance and Accounting/Loan agreement between RFH and Gavon Renfroe/金銭消費貸借契約書_Austin_Mita1009GK_LLC.docx.pdf |
| 2025-04-22 | Yamashita Law engagement letter signed by Austin (as Executive Officer for the GK + as personal guarantor). Partner Yushi Osonoe ([email protected], +81-3-6268-9511). Hourly: Partner ¥40,000/hr, Associates ≤¥30,000/hr. Scope: Mitsui negotiation only (re: 158sqm condo purchase). English advice; no foreign or tax/accounting advice. | Operations/Vendors/Yamashita Law/Engagement Letter (Renfroe HD GK and Renfroe).pdf |
| 2025-04-24 | Mitsui receives Wire 3 (¥683,179,800) as 残代金 (remainder) on GK's contract. | Joint Assignment doc |
| 2025-04-24 | Property formally acquired by GK per the cause-of-acquisition entry on the registry. Registry entry: 令和7年4月24日売買 (April 24, 2025 sale). Land + Building values per ABS booking: ¥545,413,296 land + ¥244,716,977 building = ¥790,130,273 (pre-tax basis). | 全部事項証明書 (建物) + R7 corp tax Sched 7 |
| 2025-05-08 | GK 0593 pays Burr & Forman LLP $3,500 (Pinnacle's legal fee on the bridge — Patrick Clarke). Funded by $3,500 same-day from Brex Primary. | Brex GK 0593 trace |
| 2025-05-12 | Pinnacle restates Austin's separate $600K personal LOC (Loan #20221215035, originally from 2022-07-13). Outstanding $468,827.31 at restatement. Maturity May 12, 2026. Initial APR 7.500% (WSJ Prime + 0). Distinct from the Mita bridge. | Finance and Accounting/Purchase Financing/Pinnacle Bank Bridge Financing/Consumer Loan Agreement.pdf |
| 2025-05-16 | Property registered to GK (filing #13700 at Tokyo Legal Affairs Bureau Minato Branch). 所有権保存 (initial ownership registration). Filed by Tohyama Office (代表社員 竹島徹). Registration license tax ¥939,700 (¥161,648 building + ¥778,065 land share); tax base ¥92,283,000 (assessor-valued; lower than market). Yuriko Kato signed as 代表社員 of GK. | Closing Documents/全部事項証明書_建物.pdf + 登記完了書.pdf |
| 2025-06-06 | GK 0593 pays Pinnacle Financial Partners $19,238.66 (May payment for short-term LOC = first month's accrued interest on the $3.5M bridge ≈ 30 days at SOFR+2.5%). Funded from Primary across late May / early June. | Brex GK 0593 trace |
| 2025-06-20 | GK 0593 pays first advisor invoices: Withers KhattarWong LLP $2,660 + Yamashita Law $1,808.02. | Brex GK 0593 trace |
| 2025-07-10 | Solariage Judicial Scrivener Firm (司法書士法人ソラリアージュ, 代表社員 吉田崇之, 03-5937-3378) bills GK ¥3,221,900 for mortgage-collateral filing: ¥68,000 fee + ¥3,120,000 reg tax for 抵当権設定 + ¥20,000 per-diem + ¥1,000+¥600 + ¥2,000+¥1,200 reg certs + ¥9,100 consumption tax. Reference 20250832 三田ガーデンヒルズ（１００９）. | Operations/Expenses/2025.07.22 三田ガーデンヒルズ（１００９）設定請求書 (Mortgage Registration Fee).pdf |
| 2025-07-23 | Insurance contract signed: Mitsui Sumitomo Marine "GK すまいの保険" (homeowner fire+earthquake), 5-year prepaid 2025-07-23 to 2030-07-23. Building fire ¥50.6M + earthquake ¥50.6M. Lump-sum premium ¥356,190 (¥61,950 fire + ¥294,240 earthquake). Cert generated 2025-09-26. Mitsui Realty (4735-B) brokered. Cert # C385106281. | Operations/Insurance/Mita Garden Hills 1009 Insurance.pdf |
| 2025-07-23 | +$350,000 incoming wire to GK Brex 0593 from "JANA P RENFROE JOINT - FUND HOLDING CO" — Austin's parents' (Eugene + Jana Renfroe) joint account. Confirmed by Austin 2026-05-09 as a loan — second intrafamily loan from Austin's parents (parallel to the existing AFR loan funding Five Points BHM). On GK's books this $350K appears papered as Loan #2 (RFH-LLC → GK ¥50M, signed 2025-07-24). Open: promissory note documenting the parents → Austin (or → RFH) leg of the chain — apply same AFR / §7872 / 1099-INT compliance posture as the Five Points AFR loan. | Brex GK 0593 trace; Austin confirmation 2026-05-09 |
| 2025-07-24 | GK 0593 wires $350,000 → TSB "Initial deposit for Renfroe Holdings GK bank account" — funds the GK's TSB JPY account opening. | Brex GK 0593 trace + Bank Account Information/2025.07.23 Wire to TSB to open bank account.pdf |
| 2025-07-24 | Internal Loan #2 signed: RFH-LLC → GK, ¥50,000,000 ($350,000), matures 2025-07-25 (1-day term), 1% p.a. Papers the $350K Jana-channel/Brex 0593 → TSB flow as RFH lending. | Loan agreement between RFH and Gavon Renfroe/金銭消費貸借契約書_Austin_Mita1009GK_N0.2_LLC.docx.pdf |
| 2025-07-28 | TSB advances mortgage to GK: ¥780,000,000 base. GK converts ¥780M → $5,238,766.88 USD at FX 148.89 and wires out from TSB head office account 100-12-01-7997469. Same day, GK pays ¥3,221,900 + ¥880 fee to Solariage via Mizuho Shinjuku-Nishiguchi 1197597 (the mortgage-collateral filing). | Finance and Accounting/Purchase Financing/Tokyo Star Bank Mortgage/計算書 仕向(780百万円).pdf |
| 2025-07-29 | +$1,155,451.95 incoming to GK 0593 from Gavon A Renfroe personal — pass-through funding from Austin. | Brex GK 0593 trace |
| 2025-07-30 | GK 0593 sweeps -$1,155,643.93 to Brex Primary (the $1.155M sweep noted in entities.md). Net to GK 0593 from this round trip: ~$192 fee. Economic substance: Austin → GK → RFH gross-up to fund Pinnacle bridge payoff + extension fees externally. |
Brex GK 0593 trace |
| 2025-08-01 | ABS Partners engagement effective date (Statement of Work). | ABS SOW (signed 2026-03-01) |
| 2025-08-08 | RFH Primary pays Withers KhattarWong LLP Japan Branch $2,660 — a second invoice. | Brex Primary trace |
| 2025-08-15 | GK 0593 pays Withers Bengoshi Houjin $297 — Invoice 3310-005184 "Mita Garden Hills". | Brex GK 0593 trace |
| 2025-08-19 | Yuriko Kato retires from GK. GK 100% RFH-owned thereafter. | Per context/entities.md + 2025.08.22 受付のお知らせ |
| 2025-08-22 | Tokyo Legal Affairs Bureau acknowledgment of Saho/Yuriko removal as executive employee. | Formation/2025.08.22 受付のお知らせ.pdf |
| 2025-08-31 | ABS Partners engagement letter date stamped (Statement of Work effective date subsequent at Aug 1). | Operations/Vendors/ABS Partners/RenfroeHoldings_ABSPartners20250831_Final.docx.pdf |
| 2025-09-11 | +$2,612.15 from Withers KhattarWong to Primary — refund/reversal of an over-billed amount. | Brex Primary trace |
| 2025-10-01 | Internal Loan #3 signed: RFH-LLC → GK, $150,000 USD, matures 2026-09-30 (1-year term), 1% p.a. | Loan agreement between RFH and Gavon Renfroe/金銭消費貸借契約書_Austin_Mita1009GK_N0.3_LLC.docx.pdf |
| 2025-10-01 | GK 0593 wires $150,000 → TSB (Renfroe Holdings GK). Funded by 2× $75,000 same-day book transfers from Brex Primary. | Brex GK 0593 trace |
| 2025-10-15 | TSB receives $150,000 → ¥22,521,000 (after FX 150.15 + ¥1,500 fee). Sender: COLUMN, BREX VIA COLUMN NA, San Francisco / Renfroe Family Holdings LLC. Statement ref 055-C0-046030. | Loan agreement between RFH and Gavon Renfroe/2025.10.15 Proof of wire to TSB.pdf |
| 2025-10-17 | RFH Primary pays Withersworldwide LLP $5,048.93 — third Withers invoice. | Brex Primary trace |
| 2025-10-30 | Mitsui DesignTec curtain installation invoice (¥438,600 = ¥107,700 ×3 panels + ¥115,500 ×1 panel — the 4 vertical-blind units booked on the R8 depreciable asset declaration, ~12.5%/yr depreciation). | Operations/Expenses/2025.10.30 Mitsui DesignTec Curtain Install.pdf |
| 2025-10-31 | GK fiscal year end (first period: Jan 24 – Oct 31, 2025). At FY-end: • Cash @ TSB 7997485: ¥52,475,148 + cash on hand ¥857,570 = ¥53,332,718 • Land basis: ¥545,413,296 • Building basis: ¥244,716,977 (NOT yet depreciated — placed-in-service date treatment defers to FY2026 when rented) • Long-term prepaid (repair fund): ¥19,411,200 • Deferred consumption tax: ¥24,453,227 (¥2,037,768 amortized in period) • TSB mortgage outstanding: ¥777,540,000 (interest paid ¥4,271,110, spread 2.00%) • Loan from Austin/RFH: ¥131,971,883 (no interest paid) • AP to ABS Partners: ¥231,000 • Net loss for period: -¥24,505,733 |
R7 corp tax filing |
2026 — Operating year + tax filings¶
| Date | Event | Source / amount |
|---|---|---|
| 2026-02-01 | ABS Partners issues 2025 tax-prep bill ¥506,000 to GK: Tax return ¥300K + Consumption tax ¥100K + Legal Record Total Table ¥30K + Fixed Assets tax return ¥30K + ¥46K consumption tax. Due 2026-02-28. Pay to Mitsubishi UFJ Kasugacho 062 普通 1360029. | Operations/Expenses/T20260201-...2025 Taxes Bill from ABS.pdf |
| 2026-02-02 | GK's first corporate tax + consumption tax filings submitted by ABS Partners (税理士 遠藤 周作 / Shusaku Endo) via electronic filing 18:10:08. Filing receipt # 20260202181008388111. Net loss carryforward ¥24,453,233. | Finance and Accounting/Taxes/2025/第1期（R7年10月期）.../R7_法人税及び地方法人税申告書...260202.pdf (+ 消費税申告書) |
| 2026-02-04 | R7 statutory withholding-tax legal record (法定調書) submitted by ABS Partners (one-page filing — ¥0 employee comp; for compliance only). | Finance and Accounting/Taxes/2025/R7年_法定調書/...20260204.pdf |
| 2026-02-08 | RFH Primary transfers $3,000 to GK 0593 (sub-account funding for ABS bill + ongoing). | Brex Primary trace |
| 2026-02-09 | GK 0593 pays Withers Bengoshi Houjin $474 + $2,499 = $2,973 total (Invoice No. 3310-005674 + another). | Brex GK 0593 trace |
| 2026-02-09 | R8 (FY2026) Depreciable Asset Declaration submitted to 港都税事務所 — 4 vertical blind items totaling ¥438,600 acquisition / ¥383,773 tax base. Building itself filed separately as fixed-asset tax (different filing). | Finance and Accounting/Taxes/2025/R8年_償却資産申告書/...令和08年度...(1)(2).pdf |
| 2026-03-01 | ABS Partners Statement of Work signed (effective Aug 1, 2025): Annual fees ¥330K corporate tax + ¥110K consumption tax + ¥33K asset tax + ¥30K year-end report = ~¥503K + 10% tax = ¥553K/yr. Hourly: Partner ¥55,000/hr, Manager ¥33,000/hr, Associate ¥11,000/hr. | Operations/Vendors/ABS Partners/RenfroeHoldings_ABSPartners20250831_Final.docx.pdf |
| 2026-03 → ongoing | Mitsui Realty post-purchase support (Yamamoto-san at [email protected] + Matsuo-san at [email protected]) — rental valuations (賃貸査定書), panorama photos, property mgmt questions. Active rental-listing engagement (Mita Garden Hills 1009 Rental Brochure ご提案書 in Operations/Lease Listing/). |
M365 mail mining |
| 2026-04 → 2026-05 | TSB KYC renewals + cash card reissuance — Claire Yamamoto ([email protected]) routine ops. | M365 mail mining |
| 2026-05-09 | This deep-dive memo compiled. | This file |
Full expense inventory¶
A. Acquisition-side expenses (paid to seller)¶
All in JPY. Total to Mitsui Fudosan / Mitsubishi Estate JV: ¥835,259,800 (sum of two RFH wires) ≈ ¥835,355,900 implied total contract+changes+closing+stamp (Δ ¥96,100 = rounding/closing-fee variance).
| Line | Source | JPY |
|---|---|---|
| Original contract — land | Sales Contract Financial Plan | 544,920,000 |
| Original contract — building (ex-tax) | Sales Contract Financial Plan | 195,527,273 |
| Original contract — consumption tax (10% on building) | Sales Contract Financial Plan | 19,552,727 |
| Subtotal — original contract (¥760M) | 760,000,000 | |
| Special Changes Addendum — Just Fit Select pre-tax | Addendum (40+ line items) | 38,001,000 |
| Special Changes — Option Select pre-tax | Addendum (5 items: wine cellar, microwave-oven, faucets, raised tray ceilings) | 10,853,091 |
| Special Changes — Style Select | Addendum | 0 |
| Special Changes — Consultation fee (pre-tax) | Addendum | 150,000 |
| Special Changes — Consumption tax (10%) | Addendum | 4,900,500 |
| Subtotal — Special Changes | 53,905,500 | |
| Closing fees @ delivery — Registration | Financial Plan estimated | 1,040,000 |
| Closing fees — Property tax equivalent (9 mo) | Financial Plan estimated | 909,000 |
| Closing fees — 全体修繕積立基金 (overall repair reserve) | Financial Plan estimated | 11,556,000 |
| Closing fees — 棟別修繕積立基金 (per-bldg repair reserve) | Financial Plan estimated | 7,855,200 |
| Closing fees — 売買契約書印紙代 (stamp tax — buyer's half of original) | Financial Plan | 80,000 |
| Closing fees — 火災保険料 5-year (per Financial Plan estimate; actual ¥356,190 paid separately to Mitsui Sumitomo Marine — see B) | Financial Plan | 81,000 |
| Subtotal — closing fees @ delivery | 21,521,200 | |
| Stamp duty — GK's portion of the new 2025 contract | Ownership Change Agreement Art. 3 | 10,200 |
| Subtotal — stamps (net buyer cost) | 90,200 | |
| TOTAL TO SELLER SIDE (excl. RE acquisition tax) | ~¥835,516,900 est. | |
| Real estate acquisition tax (¥4,130,000 estimated, post-delivery to Tokyo authority — separate billing, status uncertain) | Financial Plan estimated | 4,130,000 |
| GRAND TOTAL all acquisition costs (incl. RE acquisition tax) | ~¥839,646,900 |
ABS's R7 corp tax filing capitalized only ¥790,130,273 to land+building, with ¥24,453,227 booked separately as deferred consumption tax (60-month amortization) and ¥19,411,200 as long-term prepaid (repair-reserve fund). The remaining ~¥1.4M of fees was period-expensed.
B. Financing-side expenses¶
| Date | Counterparty | Description | Amount |
|---|---|---|---|
| 2025-04-21 | Pinnacle Bank | Bridge term loan principal advanced (60-day, SOFR+2.5%) | $3,500,000.00 disbursed |
| 2025-04-21 | Burr & Forman LLP | Pinnacle's lender legal fee (file CM# 43968-23, Patrick Clarke) | $3,500.00 |
| 2025-06-06 | Pinnacle Financial Partners | First month bridge interest ("May payment for short term line of credit") | $19,238.66 |
| 2025-06–07 | Pinnacle | Additional bridge interest + extension fees through July 28 takeout (~37-day extension past June 21 maturity) | OPEN — pull Pinnacle April-July statement |
| 2025-07-10 | Solariage Judicial Scrivener Firm | Mortgage collateral filing — fees ¥91,000 + reg tax ¥3,121,800 + consumption tax ¥9,100 | ¥3,221,900 |
| 2025-07-28 | Tokyo Star Bank | Mortgage origination — ¥780M base advance, USD-denominated outflow @ FX 148.89, wire fee ¥7,000 | ¥780,000,000 advance / ¥7,000 fee |
| 2025 first period (through Oct 31) | TSB | Mortgage interest paid (per R7 corp tax Sched 11) | ¥4,271,110 |
| Origination — TSB application fee, KYC translation, etc. | per Pinnacle/TSB folder docs | TBD — see Sched 5(2) of corp tax: ¥4,352,837 total registration/license tax (incl. Tohyama ¥939,700 ownership reg + Solariage ¥3,120,000 mortgage reg + Tohyama formation ¥63,720 + small amounts) | reconciled |
| Pinnacle bridge total cost to Austin personally (rough) | $3,500 origination legal + ~$19,239 May interest + extension fees + final June-July interest before takeout | ~$50K-60K USD |
The Pinnacle bridge sat on Austin's personal balance sheet (not RFH's, not GK's). When TSB took it out July 28, 2025, the proceeds-to-USD ($5,238,766.88) flowed: - ~$3.55M to Pinnacle bridge payoff (with accrued interest) - ~$1.155M to RFH Brex Primary via Austin → GK 0593 → Primary (the gross-up flow Jul 29-30) - ~$0.5M residual (likely Austin personal)
C. Advisory / professional fees (post-formation)¶
| Date | Counterparty | Matter | USD | JPY |
|---|---|---|---|---|
| 2024-11-13 → 2025-12-02 | Kim & Rosado LLP (TX international tax) | 8 invoices Nov 2024 – Dec 2025; mix of Mita / GK / RHG matters | $19,282 cumulative | — |
| 2025-01-29 | Tohyama Office (司法書士法人遠山事務所) | GK formation legal | $1,017.02 paid via WF6248 | ¥144,570 |
| 2025-04-22 | Yamashita Law (Yushi Osonoe) | Engagement signed — Mitsui negotiation only; hourly rate (Partner ¥40K/hr) | (variable) | ¥1,808.02 first invoice on 2025-06-20 |
| 2025-04-22 | Yamashita Law | Personal guarantee by Austin on Yamashita's fees | (n/a) | (n/a) |
| 2025-05-08 | Burr & Forman LLP (Patrick Clarke) | Pinnacle's lender legal fee | $3,500.00 | — |
| 2025-06-20 | Withers KhattarWong LLP (Singapore) | First Mita-related Withers invoice | $2,660.00 | — |
| 2025-06-20 | Yamashita Law | First invoice (Mitsui negotiation hours) | $1,808.02 | — |
| 2025-07-10 | Solariage Judicial Scrivener Firm (吉田崇之) | Mortgage filing | — | ¥3,221,900 |
| 2025-08-01 | ABS Partners (Shusaku Endo) | Engagement effective | (annual ~¥553K + ad-hoc) | — |
| 2025-08-08 | Withers KhattarWong LLP Japan Branch | Second Mita invoice | $2,660.00 | — |
| 2025-08-15 | Withers Bengoshi Houjin (Tokyo) | Invoice 3310-005184 — Mita Garden Hills | $297.00 | — |
| 2025-09-11 | Withers KhattarWong LLP | Refund/reversal | +$2,612.15 | — |
| 2025-10-17 | Withersworldwide LLP | Renfroe Holdings via Brex | $5,048.93 | — |
| 2026-02-01 | ABS Partners | 2025 tax-prep bill (¥506K total) | — | ¥506,000 |
| 2026-02-09 | Withers Bengoshi Houjin | Invoice 3310-005674 + another | $2,973.00 | — |
Withers totals: ~$11,127 USD net (gross $13,739 less $2,612 refund) across multiple Withers entities (Singapore Khattar Wong, Tokyo Bengoshi Houjin, London Worldwide). Some invoices mention "Mita Garden Hills" explicitly; others are "Renfroe Holdings via Brex" generic. Need invoice-level detail to allocate Mita-specific portion.
Yamashita Law: Only 1 confirmed invoice ($1,808 = ~¥267K at then-FX) — consistent with narrow scope (Mitsui negotiation done by April 2025).
ABS Partners ongoing: ¥506K Yr 1 (FY2025 catch-up) + ~¥553K/yr ongoing.
Kim & Rosado: $19,282 cumulative through Dec 2025; mixed-matter (Mita + RHG + general). Mita-specific portion needs invoice-by-invoice review.
D. Operating / ongoing costs (paid post-acquisition)¶
| Date | Counterparty | Description | Amount |
|---|---|---|---|
| 2025-07-23 | Mitsui Sumitomo Marine | 5-year fire+earthquake insurance, prepaid | ¥356,190 |
| 2025-09-22 | (vendor TBD) | 三田PM1009 ブランクプレート見積書 (empty-pipe plate) | (small repair) |
| 2025-10-30 | Mitsui DesignTec | Curtain installation (4 vertical blinds) | ¥438,600 + install |
| 2025-12-04 | (curtain vendor) | Window treatment plan — ブラインド/カーテン variants | (subset of DesignTec above) |
| Monthly | Mita Garden Hills HOA | 全体管理費 ¥111,970 + 棟別管理費 ¥116,560 + 全体修繕積立金 ¥32,100 + 棟別修繕積立金 ¥21,820 + インターネット ¥1,430 + 機械式付設/バレー/HR/EV ¥71,000 = ¥354,880/month | per Financial Plan |
| Monthly | Regus | Virtual office at Nihonbashi-Honcho 4-10-10-602 | (TBD — invoices in Operations/Regus/ and Expenses/2026.03.31 Regus invoice.pdf) |
| 2025 first period | TSB | Mortgage P&I (per R7 Sched 11: ¥4,271,110 interest) | + principal amort |
| Annually | Tokyo metropolitan + Minato-ku | 固定資産税 (fixed asset tax) and depreciable-asset tax | TBD |
| Annually | Mitsui Sumitomo Marine | (premium prepaid 5 years; renewal in 2030) | n/a |
| Annually | Mita Garden Hills HOA | 翌年の固定資産税等 ¥1,212,000 (per Financial Plan estimated next-year property tax) | ~¥1.2M |
| One-time post-delivery | Tokyo authority | 不動産取得税 ¥4,130,000 estimated | STATUS UNCERTAIN — see open items |
E. Travel costs (Austin's Tokyo trips for Mita-related work)¶
Per Operations/Expenses/:
- 2025-02-28 LAX→TYO flight
- 2025-03-04 to 2025-03-07 — Tokyo Edition hotel (the affidavit + bank-account-opening trip)
- 2025-07-08 to 2025-07-14 — Tokyo Edition hotel (TSB account-opening trip)
- 2025-07-14 TYO→SEA flight
- 2025-07-16 — US Embassy Certificate of Signature Fee
- 2025-10-31 to 2025-11-02 — Mesm Tokyo hotel
- 2025-11-02 to 2025-11-04 — Tokyo Hilton hotel
- 2025-11-05 — Tokyo Edition hotel
These are Austin-personal travel costs but should be tracked for tax-substantiation (US-side: business travel deductible if meeting requirements; or capitalized into property basis for some categories). PDFs are receipts; total $$ value not yet aggregated.
F. Internal RFH ↔ GK loans (RFH-side note receivable)¶
| Loan | Date signed | Principal | Maturity | Rate | At FY-end Oct 31, 2025 |
|---|---|---|---|---|---|
| #1 | 2025-04-22 | ¥836,037,370 | 2025-07-25 | 1% p.a. | ~¥56M residual + interest |
| #2 | 2025-07-24 | ¥50,000,000 | 2025-07-25 | 1% p.a. | ~¥50M + interest |
| #3 | 2025-10-01 | $150,000 (~¥22.5M) | 2026-09-30 | 1% p.a. | ~¥22.5M + interest |
| Combined | ¥131,971,883 outstanding (per R7 Sched 11) |
Loan #1 was substantially paid down (¥780M) when TSB took out the bridge July 28, 2025. The remaining ~¥132M outstanding represents the unrecovered balance + Loans #2, #3 + accrued interest.
GK's actual booked balance sheet at Oct 31, 2025 (per ABS R7 corp tax)¶
Assets: - Cash @ TSB 7997485: ¥52,475,148 - Cash on hand: ¥857,570 - Land — 港区三田一丁目102番1: ¥545,413,296 - Building — 鉄筋 (RC), Mita 1-102-1, 148.31㎡ (≈ 152㎡ exclusive minus shared per legal-area calc): ¥244,716,977 (NOT yet depreciated) - Long-term prepaid (repair fund): ¥19,411,200 - Deferred consumption tax (繰延消費税額): ¥24,453,227 (¥2,037,768 amortized in period) - (Vertical blinds ¥438,600 — booked as fixed asset for FY2026 onward per R8 declaration)
Liabilities: - TSB mortgage: ¥777,540,000 (interest paid ¥4,271,110, spread 2.00%) - Loan from RFH-LLC ("Gavon Augustus Renfroe"): ¥131,971,883 (no interest paid in period) - AP to ABS Partners: ¥231,000 - Accrued local tax (residence + business): ¥52,500
Equity: - Capital: ¥10,000 - Loss carryforward: -¥24,505,733
P&L for first period (Jan 24 – Oct 31, 2025): - Net loss: -¥24,505,733 - Bank interest income: ¥16,263 (less ¥2,490 source tax withheld)
Paperwork audit — what we have vs what's missing¶
What we have (organized by category)¶
Acquisition / sale documents — comprehensive: - ✅ Original sales contract (Mita Sales Contract.pdf, 2023-04-25) - ✅ Sales Contract Financial Plan (¥760M itemized) - ✅ Special Changes Addendum (14 pages, ¥53.9M, signed 2024-08-15) - ✅ Special Changes Agreement (特別変更に関する合意書, signed 2024-08-15) - ✅ Owner's Styling memo + full styling layouts - ✅ Floor plan modifications folder (40+ PDFs of bespoke plans) - ✅ Sales and Marketing Paperwork (8 brochures, 100MB+) - ✅ Important Information Manual (重要事項説明書, 2025-04-08, GK-side) - ✅ Ownership Change Agreement (2025-04-04) - ✅ Overseas Remittance Refund Request Form (2025-03-31) - ✅ Joint Assignment of April 4 Deposit (RFH→GK) - ✅ Joint Assignment of April 22 Deposit (RFH→GK) - ✅ Wire 2 confirmation (Brex, $1,029,284.76) - ✅ Wire 3 confirmation (Pinnacle, ¥683,179,800) - ✅ Building Registry Certificate (全部事項証明書, 6/6/2025 issuance) - ✅ Registration Completion Certificate (登記完了書, 6/5/2025) - ✅ Deed showing costs (20260129133701-0001) - ✅ Affidavit + POA #1 (2023-04-09, Plummer notary) - ✅ Affidavit + POA #2 (2025-01-13, Biancalana notary) - ✅ Saho POA images - ✅ Board of Directors Meeting Minutes & Resolution (Eng + JP) - ✅ Affidavit (English sample, signed) - ✅ Delivery Procedures - ✅ Information on Transferring Sales Proceeds from Banks Outside Japan - ✅ Parking Lottery Results (2024-10-17) - ✅ Car and Bicycle Reservation (2024-10) - ✅ Mita Garden Hills SPECIAL SITE URL (.url shortcut) - ✅ Mail thread RE_ 【三田ガーデンヒルズ】の件 (.msg)
GK formation / governance: - ✅ GK Articles of Incorporation (定款, JP) - ✅ Initial Registration certificate (謄本) - ✅ Certificate of History (登記簿) — full ownership lineage - ✅ Revised Registration (2025-04-22, after Mita assignment) - ✅ Saho/Yuriko removal acknowledgment (2025-08-22 受付のお知らせ) - ✅ Registration Identification Information (登記識別情報) - ✅ "Old (with Austin's name)" Articles of Incorporation - ✅ Tohyama formation bill (¥144,570, 2025-01-29) - ✅ WF 6248 wire confirmation paying Tohyama ($1,017.02, 2025-03-13)
Financing — Pinnacle bridge: - ✅ Pinnacle-Renfroe Loan Documents [Execution Version] (10p, including SWIFT MT103 promissory note + Disbursements Letter + Exhibit A) - ✅ Pinnacle Consumer Loan Agreement (the $600K personal LOC restated 2025-05-12 — separate facility) - ✅ Consumer Loan Settlement Statement - ✅ BCD 04-21-25 - ✅ CFP Term Funding Application v2 - ✅ Customer Identification Program And Verification - ✅ Error And Omissions Compliance Agreement - ✅ FA Letter - ✅ Summary - ✅ Black Saddle PFS (Austin's Pinnacle wealth-management acct) - ✅ Various Austin/RENFROE financial DD documents (2021-2024 audited, W2s, tax returns, PFS)
Financing — Tokyo Star Bank mortgage: - ✅ JPY Account Information / opening docs - ✅ USD Account Information / opening docs - ✅ Tokyo Star Bank Wiring Information - ✅ 2025-07-23 Wire to TSB to open bank account - ✅ TSB challenge answers (security questions) - ✅ TSB outgoing wire calc statement (¥780M / $5,238,766.88, 2025-07-28) - ✅ TSB incoming wire receipt (Loan #3, $150K → ¥22,521,000, 2025-10-15) - ✅ 振込金受付書 (TSB domestic wire receipts) - ✅ 不動産購入ローン申込書_法人_202404 (mortgage application from April 2024) - ✅ 本審査必要書類 (required documents list) - ✅ ★必要資料リスト (additional required docs) - ✅ 計算書_35万米ドル準備支払(円転) (350K USD prep wire calc) - ✅ 計算書_融資手数料 (financing fee calc) - ✅ 契約書一式（お客様控）(Contract document set / customer copy) — 1.8MB, the actual TSB mortgage contract - ✅ Solariage mortgage registration bill (¥3,221,900, 2025-07-10)
Internal RFH ↔ GK loans: - ✅ Loan #1 (¥836M, 2025-04-22) - ✅ Loan #2 (¥50M / $350K, 2025-07-24) - ✅ Loan #3 ($150K, 2025-10-01) - ✅ 2025-10-15 Proof of wire to TSB ($150K)
Vendors / advisors: - ✅ Yamashita Law engagement letter (2025-04-22, signed) - ✅ Yamashita Law TC_R11-001 Real Estate Transactions (Mita Garden Hills) — terms? - ✅ ABS Partners Statement of Work + General Terms (2026-03-01 signed, effective 2025-08-01) - ✅ Mitsui Fudosan Property Mgmt: Rental Brochure (重複 ご提案書) - ✅ Insurance: GK Sumai no Hoken cert (Mitsui Sumitomo Marine, ¥356,190, 5-yr)
Tax filings (R7 / R8): - ✅ R7 法人税及び地方法人税申告書 (corporate income tax return, electronic filing 2026-02-02, receipt # 20260202181008388111) - ✅ R7 法人都道府県民税・事業税・特別法人事業税 (local corporate / business / special business tax) - ✅ R7 消費税申告書 (consumption tax return) - ✅ R7 法定調書 (statutory withholding records) - ✅ R8 償却資産申告書 (depreciable asset declaration / Asset-Tax — vertical blinds only) - ✅ ABS 2025 Tax Bill (¥506K, 2026-02-01)
Operations:
- ✅ Lease Listing materials (Mitsui FPM brochures, ag agreements template, parking maps)
- ✅ Common Area Reservations folder
- ✅ Photos folder (panoramas, curtains, listing photos — many)
- ✅ Regus Services + KYC docs
- ✅ Insurance folder (1 PDF)
- ✅ Various expense receipts (12+ items in Operations/Expenses/)
Templates: - ✅ Affidavit / POA / Board Minutes templates (English + Japanese) - ✅ Ownership Change Agreement template - ✅ Important Information Manual template - ✅ Renfroe Holdings POA template
What's missing or unclear¶
- April 8, 2025 GK-as-buyer sales contract — Important Information Manual (April 8 issue) confirms the new contract was concluded that day. The dissolution agreement (April 4) is in the share, but the NEW contract between GK and Mitsui Fudosan + Mitsubishi Estate is NOT visibly separate. Either:
- (a) The April 4 Ownership Change Agreement IS the new contract (substantively replacing the original 2023 contract); OR
-
(b) A separate April 8, 2025 sales contract was executed and isn't in the Synology share — request from Mitsui Realty (Yamamoto-san).
-
Real estate acquisition tax ¥4,130,000 estimated — payment status? This is a one-time tax paid post-delivery to the local Tokyo authority. The R7 corp tax filing's 租税公課 (tax + duty) line shows 登録免許税他 ¥4,352,837 (= ownership reg ¥939,700 + mortgage reg ¥3,120,000 + small misc ¥293K) — this is REGISTRATION tax, distinct from ACQUISITION tax. The 不動産取得税 ¥4.13M assessment notice usually comes 6 months to 1 year after acquisition. Confirm with Shu Endo: has GK received and paid the 不動産取得税 notice yet? If not, it's still an outstanding GK liability.
-
WF 6248 statements May–Sept 2025 — confirm actual deposit-out date for the ¥151,909,800 refund of Austin's original Mita deposit (form filed 2025-03-31, but per Austin actual wire was post-closing). Affects FBAR / FX-gain treatment on Austin's personal return only (not GK's basis).
-
Pinnacle bridge payoff statement — the bridge matured 2025-06-21 but TSB takedown wasn't until 2025-07-28 (37-day gap). Either Austin paid extension fees + ~37 days additional interest OR temporarily paid down from another source. Pull Pinnacle April-July 2025 statements to confirm payoff date, total payoff amount, and source.
-
Pinnacle April 2025 account statement — to identify the source(s) of the ~$1.12M USD (above the $3.5M bridge) that funded Wire 3. Likely Black Saddle PFS at Pinnacle wealth-management. Austin-personal-ledger question; doesn't change GK's basis.
-
Jana Renfroe $350K wire (2025-07-23) substance — CLOSED 2026-05-09: confirmed by Austin as a loan from his parents (Eugene + Jana Renfroe joint account). Second intrafamily loan from his parents, parallel to the existing AFR loan funding Five Points BHM. Loan #2 (RFH-LLC → GK ¥50M, 2025-07-24, 1% p.a.) papers the GK-side leg. The parents → Austin/RFH leg needs its own AFR-compliant promissory note (Stuart Memory was looking for the Five Points note Sep 2025; same posture applies here — separate Mita-related note). New ask for Austin/Stuart: locate or draft the promissory note for the parents → Austin Mita loan; confirm AFR rate, term, and whether it's joint or individual to Jana. Pearce treatment: real intrafamily loan with §7872 / AFR / 1099-INT compliance, mirroring Five Points. →
todo/for-austin.md -
2025-09-22 "三田PM1009 ブランクプレート" repair invoice — small repair, vendor unknown.
-
Operations/Expenses items missing aggregate accounting — the receipts are there (Tokyo Edition hotels, LAX-TYO/TYO-SEA flights, Mesm Tokyo, Tokyo Hilton, Embassy fee, etc.) but a roll-up by trip / by date isn't in the repo. These are Austin-personal travel costs but could matter for capitalization or business-travel deductibility.
-
Withers invoice-level allocation — multiple Withers entities (Khattar Wong Singapore, Bengoshi Houjin Tokyo, Withersworldwide LLP). Some invoices explicitly mention "Mita Garden Hills" (e.g., Inv 3310-005184). Need invoice-by-invoice allocation between Mita-acquisition matters, GK general matters, and other (Hyperrealms / Gilette / Rodrigo Ponce de Leon).
-
Kim & Rosado invoice-level allocation — $19,282 cumulative through Dec 2025 across 8 invoices. Some specifically billed to "Renfroe Holdings via Brex" — generic. Mita-specific portion needs invoice review (
Business/Renfroe Family Holdings/Expenses/Kim and Rosado/folder). -
HOA monthly bills — Mita Garden Hills HOA at ¥354,880/month. June 2025 HOA bill is in
Operations/Expenses/2025.06 HOA.pdfbut ongoing months aren't in this folder (likely auto-debited from TSB). -
TSB statement reconciliation — GK's R7 corp tax shows ¥52,475,148 in TSB at FY-end. TSB monthly statements should be in the share but I don't see a
Bank Account Informationsubfolder for monthly statements specifically — only account-opening docs. Pull TSB Aug-Oct 2025 + Nov 2025 onward monthly statements to fully reconcile cash flow. -
Yuriko Kato departure paperwork (substantive) — partial closure: the 2025-08-22 Legal Affairs Bureau acknowledgment is in the share. But the underlying retirement agreement / member-resolution that triggered the registration isn't separately filed. Check Templates/ folder —
2025.03.04 Board Minutes and Resolution to Transfer Ownership to Renfroe Holdings GK Templatecovers Austin's retirement; a parallel doc for Yuriko's August retirement may exist as a separate agreement. -
Austin's $815,936 RENFROE shareholder loan repayment — confirmed in repo as Mita-funding-related (per
decisions/log.md2026-04-20 entry: "RENFROE loaned Austin to help pay for Mita Garden Hills 1009"). The Brex Primary outflow memo'd "Repayment of RENFROE Shareholder loans" was for ~$815K. The MATCHING inflow to RFH/Austin from RENFROE — the original RENFROE → Austin loan disbursement — is NOT visible in this Synology share (would be in RENFROE's books, out of scope here). Pearce will need to handle the RENFROE-side treatment.
Counterparties surfaced (additions / corrections to context/people.md)¶
Additions surfaced by this deep dive:
- 司法書士法人遠山事務所 (Tohyama Office) — Toru Takeshima (竹島徹), 代表社員. 東京都文京区後楽一丁目1番1号. TEL 03-3815-0871, FAX 03-3813-9380. Registration # T5-0100-0501-3264. Bank: 三井住友銀行 小石川支店 普通 3656753 (under 遠山事務所 / TOYAMAJIMUSHO). Two engagements: GK formation (Jan 2025) + property ownership registration (May 2025).
- 司法書士法人ソラリアージュ (Solariage Judicial Scrivener Firm) — Takayuki Yoshida (吉田崇之), 代表社員. 東京都渋谷区代々木二丁目14番5号. TEL 03-5937-3378, FAX 03-5937-3121. Registration # T1-0111-0500-7259. Bank: みずほ銀行 新宿西口支店 普通 1197597. Engagement: TSB mortgage collateral filing (July 2025).
- Mitsui Sumitomo Marine (insurer for "GK Sumai no Hoken"). Customer service (4735-B): 0120-313-114. Customer desk (AGJ-65): 0120-632-277. 5-year fire+earthquake policy contract # C385106281.
- Mitsui Fudosan Realty (4735-B) — broker on the insurance and post-purchase property mgmt. Distinct entity from Mitsui Fudosan Residential (the seller).
- Burr & Forman LLP — Pinnacle's outside counsel on the bridge. Patrick Clarke (handling). 420 North 20th St, Suite 3400, Birmingham AL 35203. Bank: Synovus Bank, ABA 061100606, Acct 1005853518, SWIFT FICOUS44. CM# 43968-23. [email protected].
- Yamashita Law — Yushi Osonoe, Partner. [email protected]. TEL +81-3-6268-9511. Hourly: Partner ¥40,000/hr, Associates ≤¥30,000/hr. Mita-negotiation engagement only.
- ABS Partners (税理士法人ABSパートナーズ / Tax Corporation ABS Partners) — 2-1-1-8F Koishikawa, Bunkyo-ku, Tokyo 112-0002. TEL 03-6801-5893, FAX 03-6801-5894. 登録番号 T2010005039007. Tax accountant: 遠藤 周作 (Shusaku Endo). Bank: 三菱UFJ銀行 春日町支店 普通 1360029. Annual fee ~¥553K.
- Kim & Rosado LLP — international tax attorneys (TX-based per Brex memo). $19,282 cumulative billed Nov 2024 – Dec 2025 across 8 invoices. Engagement scope and Mita-specific allocation: TBD.
- Withers entities (multiple):
- Withers KhattarWong LLP (Singapore) — billed June + Aug 2025
- Withers Bengoshi Houjin (Tokyo) — billed Aug 2025 + Feb 2026 (Invoice 3310-005184 + 3310-005674)
- Withersworldwide LLP — billed Oct 2025
- 加藤百合子 (Yuriko Kato / Saho) — was 代表社員 of GK at registration (May 16, 2025) before her August retirement.
- Mitsui Fudosan Realty post-purchase contacts (already in people.md from Topic 1):
- 山本 (Yamamoto-san, [email protected]) — primary post-purchase property contact
- 松尾 (K. Matsuo, [email protected]) — secondary
- 松尾賢太 (Matsuo Kenta) — distinct, the real-estate broker on the original transaction (license #(東京)第246533号)
Cross-references¶
- Headline reconciliation:
accounting/mita-purchase-price-reconciliation.md - Entity story:
context/entities.md§ "Mita Garden Hills 1009 — acquisition story" - Decisions:
decisions/log.md2026-05-08 entry (canonical JPY figure) - Counterparties:
context/people.md§ Advisors — Japan side - Open items:
todo/for-austin.md+todo/for-advisors.md - Synology document index:
source-data/synology-documents-index/README.md(will need updating to reflect the broader file inventory surfaced here)