Nagashima Ohno & Tsunematsu’s tax team is led by the pre-eminent Yushi Hegawa, who frequently advises clients on tax controversy issues and tax audits. The practice is adept at assisting with the full gamut of tax issues, with recent work including advice on the tax implications of both domestic and international transactions, as well as advice on the 2023 Tax Reform. Other key members of the team include Takashi Saida and Shigeki Minami, who focuses his work on transfer pricing matters. Koichiro Yoshimura is an important contact for tax planning work, while Tsutomu Endo is particularly experienced in taxes surrounding the digital economy.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • 'NO&T tax team is excellent in their technical merits and provide through analyses of Japanese tax law. Their advice is very extensive and profoundly in-depth.'
  • 'Koichiro Yoshimura and Yushi Hegawa are distinguished lawyers from the Japanese tax perspective.'
  • 'I believe that Koichiro Yoshimura is an excellent partner in Japan for tax. There were no precedent court cases for our case, but Yoshimura-sensei prepared convincing arguments and had an excellent strategy for winning.'
  • 'NO&T is a model of excellence in strategic legal and tax consulting. Their unique and innovative solutions, coupled with their superior approach to legal risk management, were not only astute, but specifically tailored to protect our interests. As a firm, NO&T goes beyond the traditional client-lawyer relationship and acts more as a valued, integral part of our team.'
  • 'The standout star among NO&T's exceptional roster is Yushi Hegawa. His in-depth knowledge of tax law and innovative problem-solving methodologies consistently deliver successful results. Hegawa's distinctive approach - unwavering dedication, strategic foresight and creativity under pressure - truly sets him apart from his peers. '

Key clients

  • NGK Insulators
  • Nissan Motor Co.
  • Ministry of Economy, Trade and Industry of Japan

Work highlights

  • Represented NGK Insulators, Ltd. in tax litigation concerning the tax authority’s use of the residual profit-sharing method in connection with intercompany licensing.
  • Represented Nissan Motor Co. in tax litigation concerning Japan’s Controlled Foreign Corporation regime, successfully securing a decision at the appellate court cancelling the entirety of the tax assessment in favour of the client.
  • Assisted an international IT client in successfully securing an advance written ruling in favour of the client, confirming no permanent establishment will arise under Japanese tax law by registration under Japanese corporate law.

Lawyers

Leading individuals: Bengoshi
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners: Bengoshi
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

The lawyer(s) leading their teams.

Yushi Hegawa

Other key lawyers

Takashi Saida, Shigeki Minami, Koichiro Yoshimura, Tsutomu Endo