Mr Makoto Sakai > Mori Hamada & Matsumoto > Tokyo, Japan > Lawyer Profile

Mori Hamada & Matsumoto
TOKYO 100-8222


M&A, tax, Private Client / Wealth Management


Admitted in Japan, 2004; New York, 2010. Daini-Tokyo Bar Association; Registered as Licensed Tax Accountant, 2015; Partner of Mori Hamada & Matsumoto since 2015.




Daini-Tokyo Bar Association (2004); Tokyo Certified Public Tax Accountants’ Association (2015).


Graduated from the University of Tokyo (LL.B., 2003); Cornell University Law School (LL.M., 2009).

Lawyer Rankings

Japan > Private wealth: Independent local firms

(Leading individuals: Bengoshi)

Makoto SakaiMori Hamada & Matsumoto

Combining tax, wealth management and litigation expertise, Mori Hamada & Matsumoto’s private wealth practice provides a full service to clients and is particularly strong in the areas of M&A, corporate reorganizations, and cross-border transactions, acting for high-net-worth individuals, families and private companies. The firm handles significant tax disputes between taxpayers and tax authorities in Japan, utilising its MHM Tax Advisory Service, which is staffed by lawyers, tax accountants, and certified public accountants. Atsushi Oishi focuses on tax, estate planning and M&A transactions for wealthy individuals and companies that are substantially owned by specific families. He co-leads the team with Makoto Sakai, whose expertise covers private wealth management, tax and M&A. Also notable in the area is Hiroshi Oyama.

Japan > Tax: Independent local firms

(Leading individuals: Bengoshi)

Makoto SakaiMori Hamada & Matsumoto

The tax team at Mori Hamada & Matsumoto focuses primarily on disputes and tax planning for both corporate and individual clients. The practice offers strength in M&A and corporate reorganisations both in domestic and cross-border transactions. On the individual taxation side of the practice the firm has extensive experience with high- and ultra-high net-worth individuals related to estate planning and other tangential services. The team is co-led by a trio; the newly promoted partner Hiroyuki Kurihara alongside Atsushi Oishi and Makoto Sakai. Oishi and Sakai handle a wide variety of tax-related transactional matters and investigations in the wealth management and M&A spheres. Another name of note is Hiroshi Oyama (recently promoted to partner) who also advises on tax planning and disputes.