The team at Mori Hamada & Matsumoto Tokyo Office specialises in tax planning and disputes, advising both corporate and individual clients. Co-led by Atsushi Oishi, Makoto Sakai, and Makoto Sakai, the team offers expertise in M&A, corporate reorganisations, and cross-border transactions. Oishi handles tax-related matters such as investigations, appeals against tax authorities, and transactional issues. Sakai focuses on M&A and corporate reorganisations from a tax planning perspective, while Kurihara is skilled in handling complex tax disputes. Other key members are Hiroshi Oyama, who specialises in tax planning and disputes, and Koyo Madakoro, who is a licensed tax accountant.
Tax: Independent local firms in Japan
Mori Hamada & Matsumoto Tokyo Office
Responsables de la pratique:
Atsushi Oishi; Makoto Sakai; Hiroyuki Kurihara
Autres avocats clés:
Hiroshi Oyama; Koyo Madakoro
Principaux clients
Ministry of Finance of the Japanese government
Ministry of Economy, Trade and Industry of the Japanese government
Softbank Group Corp.
Johnson & Johnson
Baring Private Equity Asia
Hitachi, Ltd.
Shiseido Company, Limited
Astellas Pharma Inc.
Houlihan Lokey
Crocs, Inc.
Sumitomo Electric Industries, Ltd.
Appier Group, Inc.
Randstad Holding nv
UACJ Corporation
J-STAR Co., Ltd.
Principaux dossiers
- Advised the Ministry of Economy, Trade, and Industries of the Government of Japan on its multijurisdictional research on start-up incentive schemes.
- Advised J-STAR Co., Ltd. on the acquisition of Harita Metal Co., Ltd., Sanwa Group Co., Ltd., Sincere Holdings Co., Ltd. and SNK Holdings Co., Ltd. to form a corporate group with Renatus Co., Ltd. as its holding company.
- Advised a buyer consortium, a founder entity and a PE fund, on an MBO transaction of Benesse Holdings.
Nagashima Ohno & Tsunematsu
Led by the ‘experienced’ Yushi Hegawa, the team at Nagashima Ohno & Tsunematsu assists clients with a wide range of tax-related matters. Hegawa focuses on the tax law aspects of corporate, finance, and commercial transactions, while Takashi Saida frequently advises taxpayers in disputes with tax authorities and on tax matters across various transactions. Shigeki Minami handles general tax matters, including audits, disputes, and competent authority procedures, and Koichiro Yoshimura specialises in both tax planning and contentious tax matters. Other key individuals include Tsutomu Endo and Kenji Horiuchi, who are well versed in tax advice and planning matters related to a variety of transactions.
Responsables de la pratique:
Yushi Hegawa
Autres avocats clés:
Takashi Saida; Shigeki Minami; Koichiro Yoshimura; Tsutomu Endo; Kenji Horiuchi
Les références
‘Nagashima Ohno & Tsunematsu’s Tax practice stands out for its exceptional ability to navigate the evolving legal landscape and complex regulatory environment. The key aspects that make the team unique and invaluable for potential clients include their expertise in regulatory compliance for major internet services, cutting-edge knowledge in global tax developments, and strong reputation in Japanese tax litigation. These strengths and capabilities make the Tax practice a top choice for clients seeking comprehensive, forward-thinking, and strategic legal advice.’
‘Team leader Yushi Hegawa is very experienced and manages client matters thoroughly and efficiently. ’
‘The team reacts promptly and efficiently to our client’s needs. The firm has a lot of experience in international tax matters and a great international network.’
Principaux clients
Ministry of Economy, Trade and Industry of Japan
NGK Insulators
Nissan Motor Co., Ltd.
Ricoh Company Ltd
Principaux dossiers
- Advised Japanese multinational manufacturing company before the National Tax Tribunal in a tax litigation case, securing the cancellation of reassessment issues under Japanese CFC rules.
- Advised a trading company on the withdrawal of its investments in China, Russia, and Myanmar due to political and economic circumstances.
- Advised a financial institution on the application of Japanese CFC rules to newly acquired aircraft leasing entities.
Anderson Mori & Tomotsune
The team at Anderson Mori & Tomotsune is well versed in international taxation, covering areas like transfer pricing, CFC taxation, and tax treaty advisory. The team is co-led by Koji Fujita, who is an expert in cross-border tax matters including planning, structuring, and litigation, and Eiichiro Nakatani, who focuses on cross-border taxation transactions and contracts. Yutaka Shimoo, another key member of the team, provides counsel on tax issues related to digital transactions, including cryptocurrencies and NFTs.
Responsables de la pratique:
Koji Fujita; Eiichiro Nakatani
Autres avocats clés:
Yutaka Shimoo
Principaux dossiers
- Advised a charitable foundation on capital gains earned by the sale of its securities, specifically the amount of acquisition cost.
Nishimura & Asahi
Led by Yo Oto, the tax team at Nishimura & Asahi has expertise in managing tax controversies and related disputes. Oto is adept in domestic and cross-border tax, M&A, and corporate governance-related matters, while Akihiro Hironaka specialises in dispute resolution and litigation regarding international taxation. Tsuyoshi Ito brings extensive experience in corporate taxation and financial transactions. Other names to note are Yasutaka Nishikori, who focuses on the tax treatment of financial instruments, and Mayuko Nakamura, who has a strong background in international tax and tax disputes.
Responsables de la pratique:
Yo Ota
Autres avocats clés:
Akihiro Hironaka; Tsuyoshi Ito; Yasutaka Nishikori; Mayuko Nakamura
Principaux clients
Jinba TMK
Principaux dossiers
- Advised Jinba TMK, a special purpose company controlled by Prologis, in a tax dispute involving consumption tax before the Tokyo District Court.
TMI Associates
Led by Nobuaki Iwashina, the team at TMI Associates is well-versed in advising clients from both tax and corporate perspectives. Utsumi specialises in providing corporate and tax-related advice, especially in tax lawsuits and audit matters, while Iwashina focuses on corporate income tax and international taxation matters. Hiroyuki Yoshioka is also a key figure, particularly in tax planning and audit-related matters. Former joint practice head Hidehiro Utsumi departed in December 2024.
Responsables de la pratique:
Nobuaki Iwashina
Autres avocats clés:
Hiroyuki Yoshioka
Principaux clients
Sompo Japan Nipponkoa Asset Management
Minimini Co., Ltd.
Toyo Corporation
Principaux dossiers
- Advised a major multinational company on waiving its claim against its Nigerian and Egyptian subsidiaries and the CFC taxation, as well as repatriating money from Thailand and Hong Kong.
- Advised one of the largest duty-free sellers in Japan on amendment of consumption tax.
Yokogi & Masui Partners
The team at Yokogi & Masui Partners is known for its ‘exceptional expertise’ in tax issues, particularly concerning import transactions. Under the leadership of Yoichi Masui and Kai Isoyama, the team assists clients with advance rulings on customs duties, post-clearance audits, and transaction structuring from a tax law perspective. Masui brings extensive experience in handling transactions across various industries, while Isoyama specialises in tax law and dispute resolution, with a focus on customs duties.
Responsables de la pratique:
Yoichi Masui; Kai Isoyama
Les références
‘Exceptional expertise and experience in the area of Customs Act compliance and other regulations related to imports and exports of goods. We value the firm’s strong understanding of the laws as well as actual experience dealing with day-to-day transactions and engagements with Customs authorities. Yoichi Masui’s skills, expertise, and judgment are exceptional. ’