Looks like AQI has a hand in development of The Last Story
http://www.aqi.co.jp/ir/2010/data/20100218.pdf■国内外大手パブリッシャー向け企画提案強化
・バイオハザード/ダークサイド・クロニクルズ(カプコン)
・NieR Gestalt/NieR Replicant(スクウェア・エニックス)
・NINETY-NINE NIGHTS Ⅱ(コナミデジタルエンタテインメント)
・THE LAST STORY(MISTWALKER CORPORATION)Translated
Contract Development Highlights:
- Resident Evil: Dark Side Chronicles (Capcom)
- NieR Gestalt/NieR Replicant (Square Enix)
- Ninety-Nine Nights II (Konami Digital Entertainment)
- The Last Story (Mistwalker Corporation)AQ Interactive owns Artoon, Cavia, Feel Plus, Microcabin and XSEED.
And it's been reported that Mistwalker has been working with Artoon on something for the last few years, so it seems like Artoon might be working on this one.