柴谷, 哲朗
primary topic: 柴谷哲朗
type: Concept
modified: 2025-09-17T09:59:12
created: 2025-09-17
pref label: 柴谷, 哲朗
  transcription: シバヤ, テツオ
  transcription: Shibaya, Tetsuo
source: IPOハンドブック, 2025.7
in scheme: personalNames

柴谷哲朗
type: Person
profession or occupation: 公認会計士