Exhibit 23.2
| Baker Tilly US, LLP |
| 18500 Von Karman Avenue, 10th Flr. |
| Irvine, CA 92612 |
| United States of America |
| |
| T: +1 (949) 222-2999 |
| F: +1 (949) 222-2289 |
| |
| bakertilly.com |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in this Registration Statement on Form F-1 of our report dated November 14, 2022 relating to our audit of the consolidated financial statements of MEDIROM Healthcare Technologies Inc. as of and for the year ended December 31, 2021, appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our firm under the heading “Experts” in such Prospectus.
BAKER TILLY US, LLP
/s/ Baker Tilly US, LLP
Irvine, California
August 23, 2024
Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms.