Department profile
Nishimura & Asahi

Tax: Bengoshi

Asia-Pacific Guide 2026 : Japan


Nishimura & Asahi

Rankings

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

Tax: Bengoshi - Japan


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. The firm is experienced in tackling a range of tax disputes relating to consumption tax and the categorisation of foreign businesses for tax purposes. The team also offers advice to private individuals on tax audits and issues concerning income tax, and provides tax auditing services to complement its tax law expertise. The firm leverages its strength in cross-border M&A transactions to provide international tax advice.

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-Pacific
  • The 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 2Tsuyoshi Ito
    Band 2Tsuyoshi Ito

    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-Pacific
    • He is an extremely talented lawyer with a broad perspective and a strong desire to learn.

      Tax: Bengoshi respondentAsia-Pacific
  • Band 2Yo Ota
    Band 2Yo Ota

    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)

Japan

Members

Provided by Nishimura & Asahi

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