
Tax: Bengoshi
Asia-Pacific Guide 2026 : Japan
Rankings

Ranked Individuals
Ranked Individuals
About
Provided by Nishimura & Asahi
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 (9)
- Automobiles & Parts
- Banks
- Commercial & Professional Services
- Energy
- Financial Services
- Health Care
- Mining & Metals
- Pharmaceuticals & Life Sciences
- Utilities
Chambers Review
Provided by Chambers
Work Highlights
Provided by Chambers
Nishimura & Asahi represented Jinba TMK in a JPY1.8 billion consumption tax dispute before the Tokyo District Court.
Strengths
Provided by Chambers
Nishimura & Asahi were able to explain tax risks and the current situation in an easy-to-understand manner to a client who was a tax novice.
Tax: Bengoshi respondentAsia-PacificThe team is highly skilled in handling complex cases, highly knowledgeable about trends in the field of international taxation and has high teamwork skills.
Tax: Bengoshi respondentAsia-Pacific
Notable Practitioners
Provided by Chambers
Band 2 
Band 2 
Tsuyoshi Ito
Tsuyoshi Ito brings to bear over two decades' experience handling both contentious and advisory tax matters, including advising on audits and tax litigation. I commend him for his sincere and prompt responses and for being able to respond without any problems, even in English.
Tax: Bengoshi respondentAsia-PacificHe is an extremely talented lawyer with a broad perspective and a strong desire to learn.
Tax: Bengoshi respondentAsia-Pacific
Band 2 
Band 2 
Yo Ota
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 very energetic and reliable in his work.
Tax: Bengoshi respondentAsia-Pacific
Ranked Individuals at Nishimura & Asahi (2)
Members
Provided by Nishimura & Asahi

Tsuyoshi Ito
View profile of Tsuyoshi Ito
Yo Ota
View profile of Yo Ota
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