Anderson Mori & Tomotsune

Tax Law

Tax representation is an integral part of Anderson Mori & Tomotsune’s transactional advice to clients, and we aim to comprehensively assist clients in the need to maximize tax benefits in corporate and financial restructurings and navigate complex labor, employment and pension regulations. Our tax attorneys offer expertise in numerous areas including corporate, finance, investment, banking, e-commerce, insurance, property, employment, consumption (VAT), estate and disputes.

Corporate Tax

Assisting both local and foreign corporations carrying on business in Japan, Anderson Mori & Tomotsune’s tax attorneys are dedicated to helping clients reach the correct understanding of taxation and supply details of the computation of taxable income to the Japanese tax office.

In respect of foreign corporations, the manner of taxation may differ depending upon the types of activities and business presences clients have in Japan. Our tax attorneys assist clients in reaching an optimum solution by working closely with the clients to understand the clients’ needs.

Tax Law Portfolio

Matters representative of our tax law practice include advising on:

	International and domestic tax;
	Tax planning for financial transactions, M&A and other corporate transactions; and
	Tax litigation (including appeal procedures against administrative decisions and proceedings seeking revocation of administrative decisions), non-litigated disputes with the authorities and preparing responses to tax investigations/examinations.

Significant Tax Matters we are Currently Handling or Have Handled:

	Counsel in a tax litigation in connection with the lease of certain assets through a foreign limited partnership, where the tax authority is disallowing the deduction of depreciation, etc. (Won at the court of first and second instances. The tax authority further appealed to the Supreme Court, but it did not allow the further appeal.).
	Counsel in a tax litigation in connection with a Tokumei Kumiai (silent partnership) transaction with a Dutch partner in which the tax authority is arguing that the partnership constitutes a permanent establishment of the off-shore investor (Won at the court of first and second instances. The tax authority further appealed to the Supreme Court, but it did not allow the further appeal.).
	Counsel in a tax dispute in connection with a software sales transaction, where the tax authority is arguing that the consideration should be subject to withholding tax since the transaction falls within the license of copyright (public transmission right).
	Counsel in a tax dispute in connection with a software sales transaction, where the tax authority is arguing that the consideration should be subject to withholding tax.
	Counseling a client involved in a large merger transaction how to achieve tax-free status on the transaction.
	Counseling a client on the possible outcome of tax consolidation, in particular the definition and the transferability of hidden losses.
	Counseling clients regarding tax consideration in connection with structuring cross-over private equity investment fund transactions so that capital gains are not taxable in Japan.
	Counseling a client on the tax treatment of a foreign based investment trust.
	Counseling a client on the tax treatment of life insurance policies sold to Japanese nationals by a foreign life insurance company.
	Counseling clients on the implications of the new Japan-US Tax Treaty and assisting with the preparation of an application for relief and the production of supporting documents.