Takuyoshi Masuoka is a member of the Knights of the Eastern Calculus. He is an elite businessman and the first to be killed by the Men in black in Layer 10 when the Knights' identities are revealed. According to Visual Experiments Lain, his Wired handle is CAT.
In Layer 07, Masuoka is called away from his office to attend an EMA Motors Consortium. The term "EMA motor" refers to the technology of Edwin Gray, motors that allegedly recharge the same batteries they run from.