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DEPARTMENT PROFILE

Nishimura & Asahi

Tax

2 ranked lawyersBand 2JapanAsia-Pacific 2022 View ranking table
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chambers review
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Ranked Lawyers

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What the team is known for

Nishimura & Asahi has a robust team recognised for its ability to advise domestic and foreign corporations on various contentious and non-contentious tax issues. Experienced in tackling a range of tax disputes relating to consumption tax and the categorisation of foreign businesses for tax purposes. Also offers advice to private individuals on tax audits and issues concerning income tax. Provides tax auditing services to complement its tax law expertise. Also leverages its strength in cross-border M&A transactions to provide international tax advice. Its key clients include Shionogi & Co, Sumitomo Mitsui Trust Bank and Rakuten.

Strengths

An impressed client reports: "Nishimura & Asahi carefully considers the legal arguments - they're capable of constructing persuasive arguments in the application of complex tax provisions."

A further source finds that the team offers "high expertise, flexibility and strong engagement."

Work highlights

Nishimura & Asahi represented Sumitomo Mitsui Trust Bank in an USD18 million tax dispute before the Tokyo District Court involving withholding tax obligations due on interest paid to non-resident bondholders.

Notable practitioners

Akihiro Hironaka is active in tax disputes before the Tokyo District and High Courts. He is noted by market sources for his previous employment as a court judge, handling tax litigation work.

Yo Ota is active on transactional work, as well as representing clients in disputes with the National Tax Agency over assessments and audits. He is praised by market sources for his "realistic and innovative advice based on the latest trends," while another observes that "he proposes the optimal litigation strategy and tactics through discussions with the parties concerned."

Department Information

This content is provided by Nishimura & Asahi.

Overview

Our firm has approximately 530 Japanese lawyers (bengoshi), 50 foreign lawyers, tax counsel (zeirishi) and other professionals, is the largest law firm in Japan, and its practice areas cover all aspects of international and domestic business and corporate activities. 

We are particularly renowned for our expertise in dealing with various types of tax controversies, exemplified by our unparalleled track record of victories before the Japanese courts. In the past, tax controversies and disputes were not an area of practice that business law firms like ourselves would deal with in Japan. However, after the two giant landmark cases, the Tokyo & Osaka proforma tax lawsuits (banking business tax lawsuits) and the IBJ (Industrial Bank of Japan) tax lawsuit, Japanese tax controversies and disputes have dramatically changed. In Japan, it is very difficult to prevail in tax lawsuits against the tax authorities, which is exemplified by the fact that the prevailing success rates for taxpayers are, even including a partially favourable decision, only approximately 5-10 percent. Even under such circumstances, our firm has achieved tremendous results in many tax litigations. Our firm has been regarded as a leading firm in the area of tax litigation.

Industries

Automobiles & Parts

Banks

Commercial & Professional Services

Energy

Financial Services

Health Care

Mining & Metals

Pharmaceuticals & Life Sciences

Utilities

Tax

Nishimura & Asahi

firm
Location

Otemon Tower

1-1-2 Otemachi

Chiyoda-ku

Tokyo

Tokyo

Japan

100-8124

View Firm Profile

Ranked Lawyers

Chambers Research is conducted by 200 Research Analysts, across 200 jurisdictions and provides nearly 6,000 rankings tables. Annually we collect hundreds of thousands of responses from clients, the majority via in-depth interview. Learn more about our methodology.

Japan

Tax: Bengoshi


Akihiro Hironaka
Band 3