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Eri Shima is a certified public accountant in the United States and an attorney licensed in Hawaii. She specializes in cross-border legal and tax matters between Japan and the United States.

She completed her Master of Business Administration at Gakushuin University and earned her Juris Doctor from the University of Hawaii, William S. Richardson School of Law. After serving as a Tax Manager at Deloitte Tohmatsu in Honolulu, she gained practical experience as an attorney at a major law firm.

Since 2002, she has worked at leading international financial institutions, including Goldman Sachs, across Tokyo, Hong Kong, and Singapore, developing extensive expertise in global finance and cross-border transactions.

Since 2018, she has been based in Honolulu, where she provides services in both Japanese and English, focusing on U.S. market entry and investment, tax filings, and cross-border inheritance and trust matters between Japan and the United States.