Hiroshi Yamauchi and Jun Mihara from Japan will be Sato's assistant referees in the upcoming match.
Esteghlal earned a 2-1 victory over Al Hilal on the first leg (April 8) to keep its hopes alive in the AFC Champions League campaign.
The Iranian football club now stands third in Group C with four points, two points behind the leader Al Hilal and head-to-head with Al Duhail.
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