Mori Hamada & Matsumoto‘s tax practice has a particular focus on tax planning, with additional expertise in advising on estate planning for high-net-worth individuals, the tax implications of mergers and acquisitions, and cross-border transactions. The team is jointly headed up by Atsushi Oishi, Makoto Sakai, and Hiroyuki Kurihara, who have significant experience in tax investigations, private wealth management, and tax planning for cross-border mergers and acquisitions, respectively. Clients are also offered tax advisory services by licensed tax accountants, as well as wealth management advice. Hiroshi Oyama is recommended for his work in tax planning and tax disputes.

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.

The tax practice at Nishimura & Asahi is especially recommended for its experience in handling tax controversies before Japanese courts, as well as other forms of tax-related disputes, for which Akihiro Hironaka is a recommended individual. The team is led by the experienced Yo Ota, who regularly covers matters involving M&A, cross-border transactions, and corporate governance issues. For high-profile tax litigation, Tsuyoshi Ito is the recommended name, while Mayuko Nakamura regularly advises on the tax aspects of international transactions.

The tax department at Anderson Mori & Tomotsune is co-headed by Koji Fujita and Eiichiro Nakatani, who are both experienced in international taxation matters, and in particular, tax issues relating to cross-border transactions. The team frequently offers clients assistance in a variety of tax matters including tax litigation, international tax, individual tax issues, audits, and both inbound and outbound transactions. Other key names include Yutaka Shimoo, who was promoted to partner in January 2023, and Akira Tanaka.

TMI Associates‘ tax department is jointly led by Hidehiro Utsumi and Nobuaki Iwashina, who specialise in fund-related tax issues and international taxation matters, respectively. The practice also offers corporate clients advice on combined tax and corporate mandates, and handles audits, inheritance tax work, and the tax aspects of M&A. Private individuals are also assisted with cases involving the tax authorities.

The tax team at Atsumi & Sakai is especially experienced in advising clients on tax planning, auditing, and accounting work. Teruhisa Tomoya leads the tax and accounting department alongside Hisashi Miyatsuka and Takashi Tezuka, while fellow co-head Shinichiro Shimizu leads the special tax team. Clients are regularly advised on corporate tax matters, tax issues relating to organisational restructurings, securities transactions, and financial due diligence in cases of mergers and acquisitions.

Yokogi & Masui Partners‘ tax department regularly advises clients on taxes levied on import transactions, such as consumption tax and customs duties, with the experienced duo Yoichi Masui and Kai Isoyama jointly leading the practice. Working alongside them is Seisuke Imai, who was promoted to partner in April 2023 and specialises in tax litigation.