Andriasang.com has posted an entry (quoting a recent Iwata Asksarticle [Japanese]) that states that AQ Interactive, the former parent company of defunct developers Cavia and Artoon is the development studio behind The Last Story. However, AQ is handling the system/programming side of the game so it is a collaboration with it and Miswalker.
A month and two weeks for The Last Story's release in Japan on January 27, 2011.
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