Naoya Ariyoshi is a partner at Nishimura & Asahi. He specialises in finance transactions, especially in the areas of securitisation and structured finance, and trust transactions, and in finance regulations. With respect to the field of finance transactions, his extensive experience includes securitisation transactions regarding a wide variety of receivables and other asset classes as legal counsel for originators, arrangers and trustees, and he has worked on structured finance transactions involving various schemes, including those uniquely achieved for the first time in Japan. Furthermore, as he has worked at the Financial Services Agency of Japan in the Corporate Accounting and Disclosure Division of the Planning and Coordination Bureau, and gained experience in the planning of financial regulations there, in addition to his skills developed through his experience as a lawyer in the area of finance he has acquired a detailed knowledge of various financial regulations. Accordingly, he has provided advice to many financial institutions, including banks, trust banks, securities firms, insurance companies, non-banks and Fintech companies.