After graduating from Hokkaido University, Tetsuhiro Shimoyama experienced accounting and taxation at a tax accounting firm and a business company. In 2016, he joined the accounting department of DeNA and was involved in accounting for the game business, new internal businesses, and various affiliated companies. He participated in the launch project of Delight Ventures and was transferred to Delight Ventures in 2019. He is responsible for all aspects of accounting, including financial accounting, management accounting, taxation, and auditing for investment partnerships and joint-stock companies established by investment partnerships and through Venture Builder.