What did a 102-hour "fast" prove?
I have completed 4 days of fasting. Finally, it's the 5th day.
A union member in Cambodia shared such a story along with a photo. The photo shows a smartphone home screen, and on an app labeled "Fasting Tracker," the text "102:48:32" and "Goal achieved!" can be seen.
Fasting for over 102 hours. Just looking at the screen, it's quite a feat.
However, according to the union member who took this photo, Mr. Toshiyuki Nakano at the time was eagerly talking about physical improvement while showing this screen to those around him, saying things like "the fasting is going well," "I walk 5 kilometers every day," "8 kilometers if I'm feeling good," and even suggesting that "the nerves in my fingertips are sharpened, and my senses have become as acute as a boxer's." Meanwhile, he was reportedly seen repeatedly drinking and smoking at the location.
Furthermore, multiple people testified that during the period the union member claimed to be fasting, they were seen entering and leaving restaurants and drinking out at night.
Of course, this single photo alone cannot prove what Mr. Kakki Nakano actually ate or how many hours he was fasting.
However, that is precisely the starting point of this article.
What this photo objectively proves is that "the screen of a fasting tracker app displayed 102 hours, 48 minutes, and 32 seconds." It does not prove the fact that "Mr. Nakano Tatsuki did not consume any food or drink for 102 hours, 48 minutes, and 32 seconds."
Displaying numbers on a screen and that event actually happening in reality are two completely different things.
It was said that the boast was not the first time, but the second.
According to the union member who provided the photo, this was not the only time they were shown this screen; by the time the photo was taken, it was already the second time. They said that Mr. Toshiyuki Nakano explained the results of his fasting with such overwhelming pride that the scene left a strong impression on them, and they instinctively took the picture while laughing.
We have received a report that the filming took place at a restaurant in Phnom Penh. However, since the shooting location cannot be identified from the photograph itself, this point is treated as testimony by local union members.
What was interesting was not just verbally stating "I am fasting," but rather showing visual material like an app and presenting it to those around them as evidence to support their explanation.
The timer has exceeded 102 hours. Therefore, I fasted for 102 hours.
That logic seems very easy to understand at first glance. However, the app does not monitor what the person actually does after launching it.
This seems like it will end as a joke, yet it is strangely symbolic when considering the series of issues surrounding Mr. Nakano Jukki.
the gap between explanation and reality that the Last Mile Labor Union has long pointed out
Previously, the Last One Mile Labor Union published an article stating that there is a significant discrepancy between the explanation that Mr. TSUKI NAKANO was detained in Cambodia and the eyewitness accounts of union members who were actually in contact with him locally.
What the local union members saw was Mr. Nakano Shaki going out alone, visiting restaurants, drinking until late at night, meeting people, and making his own travel arrangements.
That alone does not allow us to conclude that a state of confinement did not exist in a different time zone or over a different period. However, if there is a contradiction between the serious explanation that "they were confined" and the freedom of movement observed by multiple local sources, it is necessary to specifically cross-check the time periods, locations, travel histories, accommodation histories, and communication histories.
This fasting tracker is the same.
The app shows 102 hours. However, there are multiple eyewitness accounts that they were eating and drinking during that period.
It is not a matter of emotional argument over which to believe.
You just need to verify them separately: self-reported "apparent evidence" like app screens, and objective behavioral records.
It's starting to become more than just a story about a guy who drinks while claiming to be fasting.
So far, this is a somewhat comical episode that happened at a restaurant in Cambodia.
However, currently, regarding Mr. Toshiyuki Nakano, incomparably more important information than this has begun to be received by the Last One Mile Labor Union from multiple related sources.
That is information indicating that discussions are underway to transfer the jurisdiction or management of multiple managed cases held by the N group, with which Mr. Kakuki Nakano is involved, to Mr. Makoto Watanabe's side.
This is not something heard from just a single contact. Information pointing in the same direction has been independently provided by multiple contacts who have previously commissioned projects with the N Group.
As of now, the Last One Mile Labor Union has not been able to verify primary sources such as delegation agreements, business transfer agreements, and management transfer notices for all cases.
Therefore, it is not the stage to conclude that "all cases of Group N have been transferred to Makoto Watanabe."
However, since information in the same direction—from Mr. Tamaki Nakano's side to Mr. Makoto Watanabe's side—is starting to come in from multiple independent sources, it can no longer be ignored as a mere rumor.
Why Makoto Watanabe here?
The appearance of this name carries extremely significant meaning.
Makoto Watanabe is currently the Representative Director, Chairman, and CEO of Last One Mile Co., Ltd., which is listed on the Tokyo Stock Exchange Growth Market.
Check the executive introduction of Last One Mile Inc.
Furthermore, information has long been submitted to the Last One Mile Labor Union suggesting that an investigation should be conducted into the extent to which Makoto Watanabe advised or was involved in Tsuyoshi Nakano's overseas activities, the subsequent circumstances leading to his arrest, and his dealings with the national tax authorities and prosecutors.
Whether actions such as Makoto Watanabe actually designing a storyline that included aiding escape and even being arrested can be verified by checking the communication history, phone calls, meeting records, contact while staying overseas, remittances, contracts, and the chronology of case transfers between Toshiyuki Nakano and Makoto Watanabe.
That is precisely why, if the information that even N Group's managed cases are now starting to be transferred to Makoto Watanabe's side is true, it becomes necessary to re-examine the relationship between the two of them prior to that.
The characters are not limited to Mr. Nakano TSUKIKICHI and Mr. Watanabe Makoto.
Another important name that repeatedly comes up during the wealth-building stage is Satoshi Saito.
Satoshi Saito is a certified public accountant, and his publicly available background also includes his appointment as the General Manager of the Corporate Planning Office at Last One Mile Co., Ltd.
According to materials and information submitted to the Last One Mile Labor Union, regarding a series of investments utilizing the Angel Tax System, not only Mr. Nakano Tamaki, but also Mr. Saito Satoshi were deeply involved in the stages of system explanation, sales, introductions, and investment execution.
There is also information suggesting that he followed up until the remittance by investors, and suspicions have been raised that Satoshi Saito was not merely a late-arriving affiliate, but a central figure in expanding the use of the system—so to speak, the "mastermind."
Ultimately, this should also be judged based on bank records, emails, chats, contracts, invoices, and the explanatory materials from that time.
However, if such specific records exist, verification is not difficult after all.
Where did Group N's massive funds come from in the first place?
Even more important this time is the capital formation of the N Group.
According to information submitted to the Last One Mile Labor Union, it has been pointed out that the majority of the funds gathered by the N Group consist of angel tax system-related investment funds in which Tamaki Nakano and Satoshi Saito were involved.
Regarding this point, by arranging the shareholder registries, payment certificates, bank accounts, general ledgers, capital policy tables, investment contracts, and angel tax-related documents of each N Group company in chronological order, it is possible to confirm through figures who paid how much and when, and where those funds were transferred.
Unlike a 102-hour fast, company funds are not based on self-reported app data.
A record will remain at the bank.
Is it that Toshiki Nakano collected them, Satoshi Saito supported it, and finally they are being transferred to Makoto Watanabe?
Arranging the information up to this point in chronological order raises one major question.
First, Mr. Toshiyuki Nakano explains the system and gathers investments.
Satoshi Saito, a certified public accountant who was the head of corporate planning at Last One Mile at the time of the solicitation, was involved, supporting the use of the system, sales, and the execution of investments.
Based on these funds, assets and business projects are formed within the N Group.
And after Mr. Tamaki Nakano became the subject of criminal proceedings, talk of transferring the management cases previously held by the N Group to Mr. Makoto Watanabe's side began to be communicated to related parties.
If this is the case, the three cannot be viewed as separate points.
We must examine it as a single continuous line: the stage of raising funds, the stage of establishing institutional trust, the stage of managing funds and operations, and the safety net for after Mr. Tamaki Nakano can no longer continue that management.
If Makoto Watanabe becomes the "final safety net," can the last mile remain unrelated?
Last Mile Works Co., Ltd. is currently listed on the TSE Growth Market.
The company itself officially states regarding corporate governance that it ensures legality, maintains a fair and neutral stance toward shareholders, customers, and other stakeholders, and places a strong emphasis on compliance.
Check the corporate governance basic policy published by Last Mile Works Co., Ltd.
Furthermore, in 2025, the company even established a new "Sales Compliance Section" to strengthen its compliance framework for sales activities.
Reviewing Last Mile's "Strengthening the Compliance System in Sales Activities"
If that is the case, there is no reason for the company not to investigate the information that Mr. Nakano's N Group project is about to be transferred to the circle of Makoto Watanabe, the current Representative Director, Chairman, and CEO.
This is not a matter that ends with "it's the company president's personal friendship, so it has nothing to do with the company."
When was the consultation received? From whom? And regarding which project? What assets, contracts, and customers are involved in that project? Will any compensation be paid? Will Makoto Watanabe receive it personally, or will a separate legal entity receive it? Will Last One Mile or one of its group companies be involved?
If such discussions are progressing centered around the CEO of a listed company, this is a matter of critical importance that the Board of Directors and the Audit and Supervisory Committee should examine, at least from the perspectives of governance and compliance.
If it really is about M&A or business succession, please make sure to keep a record even more.
The transfer of the matter from Mr. Kazuyoshi Nakano's side to Mr. Makoto Watanabe's side does not in itself mean it is immediately illegal.
There are cases where a corporate executive is unable to continue operations due to illness, arrest, overseas stay, or other circumstances, and management or the business is handed over to a third party. In the case of a legitimate business transfer or M&A, such a proper handover is actually necessary.
The issue is that precisely in such cases, it is necessary to clarify the formal contract, valuation, consideration, review of conflicts of interest, board approval, tax processing, and the attribution of funds.
If the cases handled by Mr. Taisuke Nakano are truly being transferred to Mr. Makoto Watanabe, there is no need for verbal agreements or behind-the-scenes handovers.
You just need to create a contract openly, disclosing who is transferring what to whom, what the consideration is, and to whom the final profits belong.
Is Makoto Watanabe the final administrator of the man who used to say, "Exterminate the national tax"?
Officials in Cambodia have long reported that Mr. Takaaki Nakano used strong language regarding tax authorities, repeatedly making remarks to those around him to the effect of "driving out the national tax" and "using the national tax to drive out the prosecutors along with them."
While there is information that recordings of such remarks exist and have been preserved overseas, the Last One Mile Labor Union has not independently verified all of their originals, creation dates, or surrounding contexts.
Therefore, verification using original recordings and other objective materials is necessary regarding what specifically Mr. Toshiyuki Nakano was planning.
However, when viewing the subsequent overseas stay, relations with the national tax authorities, the arrest, information surrounding statements shifting responsibility to others, and the currently emerging talk of transferring the N Group case as a chronological series, doubts grow as to whether it can be fully explained by the notion that "Mr. Nakano Tatsuyoshi alone thought of everything and executed it."
Among them, from what point did Mr. Makoto Watanabe receive consultations, what kind of advice did he give, and which cases is he currently trying to take on?
This area needs to be thoroughly checked.
I have high expectations for Makoto Watanabe's "ability to expel the National Tax Agency and the Public Prosecutors Office."
Now that we've come this far, as the Last Mile Labor Union, we would like to expect Makoto Watanabe's management skills in a slightly different sense.
If the information is true that Makoto Watanabe advised in some way on the grandiose plan that Tamaki Nakano had long been boasting about—"destroying the National Tax Agency" and "using the National Tax Agency to destroy the prosecution itself"—please make that know-how public.
How to deal with the national tax authorities. At what point to move abroad. In the event of arrest, who will make what statements. To whom to hand over assets and business projects. How to organize the responsibilities of related parties.
If you can truly design such a massive crisis management plan, that is beyond the caliber of ordinary management consulting.
On the other hand, if you haven't given any such advice at all, that's easy too.
Show the communication history, contracts, remittances, and the background of the case transfer, and explain that "I was not involved."
The Last One Mile Labor Union has no intention of concluding without evidence that Mr. Makoto Watanabe is a person involved in aiding and abetting flight or manipulating judicial procedures.
Rather, I hope that the individual and the listed company will present objective evidence and completely refute this overly grandiose suspicion.
Company accountability cannot be fulfilled the same way as a fasting tracker.
Let's go back to this photo.
The screen displays "102:48:32" and "Goal achieved!".
However, those numbers do not automatically prove an actual fast.
The explanation of the company is the same.
There’s a difference between stating on a website that “we prioritize compliance” and actually having an effective compliance system in place.
Saying "we have nothing to do with this" is one thing, but whether the management is truly uninvolved is another.
Explaining that it is a personal relationship is one thing, and the fact that no money, projects, clients, or contracts have flowed to the company at all is entirely another.
Check your real-world actions, not the app's timer.
Please check the banking records, communication records, contracts, board meeting minutes, and accounting books, not the company slogan.
That is the governance of a listed company.
8 things I want to confirm with Mr. Tamaki Nakano, Mr. Satoshi Saito, and Mr. Makoto Watanabe
- Is Mr. Tamaki Nakano currently requesting that the management of all or part of the projects currently managed by the N Group be transferred to Mr. Makoto Watanabe or his affiliates?
- What are the scale of the customers, contracts, assets, and deposits of the cases subject to transfer, and who will be the ultimate beneficiary?
- Out of the funds injected into the N Group, how much was invested using the angel tax system, and what percentage of the total funds does it account for?
- To what specific extent did Mr. Satoshi Saito involve himself in institutional explanations to investors, sales, introductions, accompanying them for remittances, or supporting the execution of investments?
- To what extent do the period when Mr. Satoshi Saito engaged in these activities and the period when he served as the General Manager of the Corporate Planning Office at Last One Mile Co., Ltd. overlap?
- What advice did Mr. Makoto Watanabe give to Mr. Takuoki Nakano, either beforehand or afterward, regarding his stay abroad, his dealings with the national tax authorities, and his response to criminal proceedings including his arrest?
- Do Makoto Watanabe, Last One Mile Inc., its officers, employees, and related companies receive remuneration or other economic benefits, directly or indirectly, from the N Group or related investment and management projects?
- Will Lastonemile Co., Ltd. conduct an investigation by its sales compliance department, internal audit, audit and supervisory committee, or an independent external expert regarding the information currently being submitted?
We will look not at the story of the three individuals, but at the evidence that connects them.
Regarding Mr. Tatsuyoshi Nakano, discrepancies between the explanation and his observed actions at the scene have been repeatedly pointed out.
Regarding Satoshi Saito, there is the question of to what extent he was involved in the sales and execution of investments using the angel tax system, despite having the expertise of a certified public accountant and the background of general manager of Last One Mile's corporate planning office.
Regarding Makoto Watanabe, as the CEO of a listed company, the matters requiring explanation are increasing, including his relationship with Tamaki Nakano, whether or not he received advice regarding his overseas stay and criminal proceedings, and the currently emerging discussions on the transfer of the N Group project.
I have no intention of fabricating a negative story about the three of them and gathering only the evidence that fits it.
That is because it is the exact same method we have used to criticize the national tax agency and the prosecutors.
What I am looking at is the time series.
Who explained the system? Who gathered investors? Who supported the remittances? Where did the funds go? After Mr. Nakano Tamaki moved abroad, who did he communicate with? After the arrest, who managed the assets and projects of the N Group? And now, to whom are those projects about to be transferred?
If you connect that the dots with bank records, communication logs, contracts, and accounting documents, the relationship between the three of them will naturally become clear.
The time about to begin is longer than a 102-hour timer.
It is said that Mr. TSUKI NAKANO showed off a fasting timer exceeding 102 hours and proudly explained his "goal achievement" to those around him.
For the local union members, it was such a memorable event that they laughed out loud and took pictures.
However, that single photograph has now unexpectedly become a symbolic document.
Showing a timer you started yourself doesn't make it a reality.
Similarly, no matter how many times you retell a story you made up yourself, that alone does not make it a historical fact.
It is not what Mr. Tamaki Nakano said, but what he actually did.
Not only what titles Satoshi Saito held, but also specifically who he recruited and which remittances he was involved in.
It is not a matter of whether Makoto Watanabe says "it doesn't matter," but rather at what exact point he contacted Kakki Nakano and what projects he is currently trying to take on.
What the Last One Mile Labor Union is going to check from now on is not a story displayed on a screen.
This is a record of reality.
And if Makoto Watanabe was truly involved in the grand scheme that Tatsuki Nakano was once rumored to have passionately boasted about—namely, "destroying the national tax authority" and "using the national tax authority to destroy the prosecutors' office along with it"—just what kind of management skills, crisis-response capabilities, and sheer ability capable of destroying the national and tax and prosecutors' authorities must he have possessed?
All members of our union are eagerly looking forward to the day when the full picture is revealed through objective evidence.