Japan

Reviews

Practice area

World Tax Reviews

Tax
Baker McKenzie

Baker McKenzie provides a wide range of tax services. The foreign lawyers at the firm also have experience working in both their home jurisdiction and Japan, which brings clients a broader tax offering than those firms with just domestic experience.

One recent example of its work saw the team help a client deal with general corporate tax issue. In this case, it represented the client in running the project, conducting tax analysis and delivering employee tax training sessions.

Deloitte Tohmatsu Tax

Shinya Matsumiya leads the tax practice at Deloitte. The team includes more than 820 professionals. It provides a wide range of global business tax services. In addition, the firm’s other legal-related services involve corporate, M&A, tax controversy and labour and employment. The team works with DT Legal Japan and the Japanese Services Group, which provides broad services to clients across the world.

In 2017, Yutaka Kitamura joined the firm as a director. In 2018, Ken Takahashi joined the firm as a partner.

DLA Piper

International firm DLA Piper offers a range of services in Japan including, but not restricted to, international and domestic tax restructuring, supply chain remodelling, disputes related to customs duties and consumption tax for multinational clients. It regularly advises significant clients including Fortune 500 companies. The firm has the capability to deal with complex matters because of the size and expertise of its team.

One recent example of its work saw the team advising a client on tax structuring issues for its investor relations business and investment in Japanese operations. Elsewhere, Makiko Kawamura is assisting a Japanese automobile manufacturer with both indirect tax and tax controversy issues. She is advising the client on tax dispute with the National Tax Agency in relation to consumption tax implications on extended warranties to customers. The group is also assisting a listed, American apparel company with global restructuring and tax issues. In this case, the team is also helping the client prepare and submit the relevant corporate documents to the authorities.

Grant Thornton Taiyo

Grant Thornton is comprised 15 partners and 110 professionals in Japan. The firm provides a wide range of tax services and has a particular strength in consumer goods industries for work involving the deduction of advertising and sales promotion expenses and the utilisation of tax incentives. The firm also has notable experience in the automotive sector for work such as the issues clients face in Asian emerging countries and tax incentives including the R&D tax credit.

Yoichi Ishizuka and Hirotoshi Sekine recently helped Lacoste on a business purchase. They valuated the purchased business and did a purchase price allocation. The team represented the client reporting the transaction in its tax return. Ishizuka also helped a client on a foreign plant project. The team advised on the permanent establishment creation risk for a plant engineering project in Bangladesh.

In 2017, Fumio Nishimura and Syunichi Kato joined the firm as a partners in Nagoya. In 2018, Makoto Harada joined the firm as a manager in Tokyo.

KPMG Japan

Yuichi Komakine leads the tax practice at KPMG. It is comprised of nearly 600 tax professionals with a total of 51 partners. Nobuhiro Tsunoda is one of experienced experts who has a broad knowledge of handling negotiations with competent authorities, having done so in more than 20 countries on more than 300 cases. The firm has a tax group in charge of trade and customs and VAT. In addition, it services both inbound and outbound multinationals in various industries, including real estate, financial services, Japanese trading houses, technology (including media and telecommunications), IT-related industries, leasing and life sciences.

Recent work has included seeing Kazushige Koide and Toshiya Miwa covering a general corporate tax case. They advised a Japanese multinational in relation to its strategic cross-border corporate reorganisation and the establishment of the global tax government infrastructure. In 2017, Hiroyuki Anan led a team acting on a tax controversy case for a Japanese trust bank. The firm advised the client on how to allow pension funds to use reduced withholding taxes and to increase returns to pensioners.

Nagashima Ohno & Tsunematsu

Yuko Miyazaki leads the tax practice at Nagashima Ohno & Tsunematsu. The tax team includes four partners: Atsushi Fujieda, Shigeki Minami Takashi Saida and Yushi Hegawa, alongside Miyazaki. The team provides services such as general corporate tax, indirect tax, tax controversy, transactional tax and transfer pricing. Mamoru Toba is a full-time special counsel at firm. He previously worked at the Tokyo Regional Taxation Bureau as a director-general and maintains a good relationship with the tax authorities, regularly obtaining their views on tax issues. 

In the past year, Hegawa helped a client with a successful tax audit defence. The client was a US digital sharing economy platform operator. Hegawa also led the team advising on an indirect tax issue from a US technical equipment manufacturer. The group advised on minimising import consumption tax. Elsewhere, the firm helped a client in seeking a ruling from the Japanese tax authority because of the Japanese tax treatment of medium-term notes, including the withholding tax exemption.

Tokyo Kyodo Accounting Office

Tokyo Kyodo Accounting Office provides services including M&A, corporate reorganisation, structured finance, project finance, sustainable energy projects, high net worth individual planning, tax-driven investment products, transfer pricing and indirect taxes. The team has strengths in various industries including banks, security firms and investment funds.

The firm is currently working on several transactional tax matters. Kazuhiko Suda is helping a client with its investment fund structure for a cryptocurrency ‘mining’ investment. The firm needs to review the structure from a legal, tax and disclosure standpoint as the asset class is new. Shuji Fujita is also helping a client on a corporate reorganisation. This project combines various legal structures such as share-to-share transfer, contribution in kind and the issuance of class shares.

Wataru Misonou, who previously worked at the national tax authorities, joined the firm as a manager in 2017.

Withers Japan Zeirishi Houjin

Tokyo Kyodo Accounting Office provides services including M&A, corporate reorganisation, structured finance, project finance, sustainable energy projects, high net worth individual planning, tax-driven investment products, transfer pricing and indirect taxes. The team has strengths in various industries including banks, security firms and investment funds.

The firm is currently working on several transactional tax matters. Kazuhiko Suda is helping a client with its investment fund structure for a cryptocurrency ‘mining’ investment. The firm needs to review the structure from a legal, tax and disclosure standpoint as the asset class is new. Shuji Fujita is also helping a client on a corporate reorganisation. This project combines various legal structures such as share-to-share transfer, contribution in kind and the issuance of class shares.

Wataru Misonou, who previously worked at the national tax authorities, joined the firm as a manager in 2017.