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Editorial

Tax – Independent local firms

Index of tables

  1. Tax – Independent local firms
  2. Leading individuals
  3. Next generation lawyers

Leading individuals

  1. 1

Next generation lawyers

  1. 1

Anderson Mori & Tomotsune focuses on complex cross-border transactions and tax structures and fields a team of 28 partners working across the full spectrum of tax issues. International tax and tax treaties specialist Eiichiro Nakatani jointly leads the practice with Koji Fujita, who has particular expertise in corporate-related issues and tax planning work. The team recently represented a major domestic client against the Tokyo Regional Tax Bureau in a tax investigation, successfully halting an assessment in March 2018.

Anderson Mori & Tomotsune - Japanese translation: アンダーソン・毛利・友常法律事務所 ・ 安德森·毛利·友常律师事务所 は、複雑なクロスボーダー案件や税務案件に注力しており、28名のパートナーでチームを編成し、税務問題に対してあらゆる方面から対応しています。 国際税務・租税条約のスペシャリストである仲谷栄一郎氏と、企業税務と税務計画を専門とする藤田耕司氏が共同でこのチームを率いています。 同チームは国内大手クライアントの代理人を務め、東京都主税局の税務調査に対応し、2018年3月には調査の停止に成功しました。

The ‘highly ratedNagashima Ohno & Tsunematsu ‘always responds swiftly, and has notable experience and expertise in all tax issues, giving pertinent and practical advice.’ The group has four partners dedicated to tax matters and also fields special counsel Mamoru Toba, former Director General of the Tokyo Regional Taxation Bureau, and the highly regarded Hiroshi Kaneko. Tax specialist Atsushi Fujieda leads the team, which also includes Yushi Hegawa, who is ‘excellent in both the domestic and international tax fields’ and is ‘a good coordinator to assist with solving foreign tax problems’. Hegawa was recently involved in a tax dispute, which successfully cancelled the provision of a corporate tax cabinet order for a Japanese holding company, which owns several Hawaiian premier hotels.

Mori Hamada & Matsumoto's tax practice focuses on tax planning for corporate and individual clients and also has particular expertise in tax disputes and the tax elements of M&A, corporate reorganisations and cross-border transactions. The team fields a combination of lawyers, tax accountants and certified public accountants and has recently recruited two experienced practitioners in Yuko Maruyama from Yamada & Partners and Hirotaka Murakami from Deloitte Touche Tohmatsu Jaiyos Advisory Co., Ltd. Tax and M&A specialist Atsushi Oishi jointly leads the group with Makoto Sakai; Sakai is advising Sumitomo Mitsui Trust Bank on complex tax issues arising out of the 2017 amendment of the Corporation Tax Act. Associate Hiroshi Oyama is also recommended.

TMI Associates provides ‘quick and accurate advice on highly technical matters’ and has particular expertise in fund-related work and cross-border advice. Practice head Hidehiro Utsumi has tax and corporate knowledge and expertise in providing fund-related advice to a wide variety of asset management companies; he recently advised Daito Trust Construction on the tax and legal aspects of its high-profile corporate split. Nobuaki Iwashina is also recommended and has extensive experience in corporate income tax and international tax mandates.

Atsumi & Sakai's practice handles tax disputes and transactional work, advising clients on a wide range of tax-efficient financial and investment structures, M&A and corporate restructurings. Teruhisa Toyama jointly leads the team with Hisashi Miyatsuka, who joined from Nishimura & Asahi and also brings experience in litigation, labour law, and corporate issues alongside his tax expertise. The growing team also saw the addition of Norio Suzuki, who is a licensed certified public accountant with expertise in business rehabilitation and joined from City-Yuwa Partners.

In addition to tax litigation, Nishimura & Asahi has experience reversing tax assessments at the National Tax Tribunal. The practice specialises in tax solutions and strategies for M&A, group restructurings, financing arrangements and the development of financial products. The team includes Kazuhiro Takei, whose practice covers a wide range of corporate issues including tax disputes and tax advice; and group head Yo Ota, who is representing Shionogi & Co in a tax dispute at the Tokyo District Court relating to an in-kind contribution of a partnership interest.


Tax – International firms and joint ventures

Index of tables

  1. Tax – International firms and joint ventures
  2. Leading individuals

Leading individuals

  1. 1

Baker McKenzie (Gaikokuho Joint Enterprise) advises various multinationals on a range of tax and transfer pricing issues in Japan including tax restructuring, planning, litigation and customs matters. The department also has a comprehensive tax, transfer pricing and economics practice, which fields practitioners with extensive in-house government experience; several team members have held key positions in Japan's tax authority. Edwin Whatley leads the practice and is highly experienced in both US and Japanese tax law; Shinichi Kobayashi is also a name to note and advises on a range of tax and transfer pricing issues.

DLA Piper provides advice to high-profile clients including Avex Group Holdings, Marsh & McLennan Companies, and The Gemological Institute of America. Specialising in complex matters, the team works closely with the international tax group regularly advising on international and domestic tax restructuring issues and supply chain remodelling as well as disputes relating to customs duties and consumption tax for multinational clients. Daniel Chan and Makiko Kawamura jointly lead the practice; Kawamura focuses on international tax issues including tax structuring, advisory work, customs duties, complex consumption tax matters and tax disputes with the National Tax Agency.

The full-service practice at Jones Day fields experienced tax lawyers who act for international and domestic clients. The team works closely with the other departments as well as the firm's international offices, particularly in the US, to provide expertise in cross-border transactions with a strong emphasis on outbound transactions and the restructuring of cross-border operations. Practice head Koichi Inoue advises a range of clients on the tax aspects of transactions and restructuring work, as well as representing taxpayers in complex administrative proceedings and high-stakes tax litigation. In a recent highlight, the team assisted MassMutual with the tax aspects of its sale of a stake in its Japanese life insurance subsidiary to Nippon Life for JPY104bn.

Withers Japan, Zeirishi Houjin provides clients with 'good response times and business acumen' and pairs local expertise with global experience. The team advises on cross-border transactions across the Asia Pacific region and is led by the 'brilliant' Eric Roose, who is an 'extremely commercial and responsive problem solver'; he specialises in structuring inbound and outbound Asian market investments and is an expert at adapting global tax treaties and planning techniques to the Japanese market. The team also includes tax advisors Takeo Mizutani, Chizuko Tomita, and licensed tax accountant Shingo Iizuka, who recently joined from Deloitte Tohmatsu LLC. In a recent highlight, the department advised Pacific Alliance Group on the tax elements of the development of a large mixed-use commercial and retail office complex in central Tokyo.


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