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Editorial

Index of tables

  1. Tax: independent local firms
  2. Leading individuals: bengoshi
  3. Next generation lawyers: bengoshi

Leading individuals: bengoshi

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Next generation lawyers: bengoshi

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Who Represents Who

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Anderson Mori & Tomotsune handles cross-border and domestic matters such as corporate reorganisations, transfer pricing issues, incentive plans, VAT, customs and duties matters and tax litigation. Eiichiro Nakatani and Koji Fujita jointly head the group; Nakatani is recommended for international tax and tax treaty matters, while Fujita regularly handles tax planning matters and the tax elements of corporate transactions. Kei Sasaki is also singled out for his tax expertise relating to financial products.

Yuko Miyazaki heads the group at Nagashima Ohno & Tsunematsu, which stands out for its tax litigation expertise. Recent highlights include successfully defending a Japanese entity of a US investment fund in the Supreme Court against allegations by the government that it purposefully avoided withholding tax by using the Japan-Ireland tax treaty. The firm also provided a multinational chemical company with anti-avoidance tax statute advice and advised a US IT services and software provider on Japanese VAT issues. Noteworthy names include Atsushi Fujieda, Yushi Hegawa, Takashi Saida and Shigeki Minami.

With ‘amazing knowledge of the industry and deep insight into its issues’, Mori Hamada & Matsumotois a key name for tax planning work’ at both a domestic and international level. Practice head Atsushi Oishi recently advised GCA Savvian on the tax planning elements of its merger with Altium, while Makoto Sakai acted for SoftBank on the tax issues surrounding the formation of the SoftBank Vision Fund. Clients praise Yoshihiro Kojima, whose ‘advice is always on point’; Susumu Masuda, who handles the tax elements of aircraft and ship financing transactions and private wealth management; and litigator Kazuhiro Kanamaru. Associate Hiroshi Oyama is also recommended.

The team at Nishimura & Asahi focuses on tax litigation, structuring and audits, with recent work including acting for a pharmaceutical company in a dispute involving in-kind contributions and partnership taxation, and advising an international investment firm on the structuring of its Japanese business with regards to international tax. Shionogi & Co is also a client. Kazuhiro Takei and Yo Ota jointly lead the group; Ota recently represented an individual in a dispute relating to income tax. Tsuyoshi Ito and Masaki Noda are also recommended. Masakazu Iwakura left for TMI Associates.

Atsumi & Sakai stands out for its experience in transactional advice, tax controversies and tax disputes, advising on tax-efficient investment structures, M&A issues and corporate restructurings. Clients include financial institutions, technology companies, banks and companies listed on the Tokyo Stock Exchange. Teruhisa Toyama heads the department.

Hidehiro Utsumi and Nobuaki Iwashina head TMI Associates’ four-partner practice, which is recognised for its fund-related tax knowledge and cross-border expertise; the team regularly acts for asset management companies and funds. Utsumi’s recent mandates include representing a high-net-worth individual in a tax dispute, and advising Daito Trust Construction on its split from Daito Building Management and the related tax elements.

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