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Nagashima Ohno & Tsunematsu

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Yushi Hegawa

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Nagashima Ohno & Tsunematsu

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Nagashima Ohno & Tsunematsu (Tokyo, Japan)


Partner, specializing in taxation; tax advice and planning; tax controversy and litigation.


Bar of Japan (admitted in 1999), Bar of the State of New York (admitted in 2005); Alston & Bird LLP, Washington, D.C.(2004-2005); Partner of Nagashima Ohno & Tsunematsu since 2007; Teaching tax law as Professor of Law or Associate Professor of Law from 2007 through 2017.


Japanese, English


Bar of Japan (1999)
Bar of the State of New York (2004)
Member of the Executive Committee of International Fiscal Association (IFA) Headquarters, and of the Board and the Management Committee of IFA Japan Branch
Member, Tax Section, International Bar Association (IBA)
Member and Past Vice Chair, Tax Committee, Inter-pacific Bar Association (IPBA)
Member, Commission of Taxation, International Chamber of Commerce (ICC)


The University of Tokyo (LL.B., 1997), Harvard Law School (LL.M., 2004)

Japan: Tax

Tax – Independent local firms

Within: Leading individuals

Yushi Hegawa (Bengoshi) - Nagashima Ohno & Tsunematsu

Within: Tax – Independent local firms

The ‘highly rated’ Nagashima 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.

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IHL Briefings

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Japan: Tax (3rd edition)

October 2018. By Yushi Hegawa, Partner

This country-specific Q&A provides an overview to tax laws and regulations that may occur in  Japan . It will cover witholding tax, transfer pricing, the OECD model, GAAR, tax disputes and an overview of the jurisdictional regulatory authorities. This Q&A is part of the global guide to Tax. [Continue Reading]

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Legal Developments in Japan

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
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