Tax counsel is an integral part of Anderson Mori & Tomotsune’s provision of transactional and other legal advice to clients, and we aim to comprehensively assist clients with their 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 involving taxation matters including corporate, finance, investment, banking, e-commerce, insurance, property, employment, consumption tax (VAT), estate, and dispute resolution.

Assisting many overseas corporations carrying on business in Japan, Anderson Mori & Tomotsune’s tax attorneys are dedicated to helping clients reach a correct understanding of their taxation in Japan, including tax treatment for Japan subsidiaries, branch offices and other business vehicles.

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

Matters representative of our international and Japanese taxation practice include advising clients on:

• Tax planning for financial transactions, M&A, and other corporate transactions.
• Tax litigation (including proceedings seeking revocation of tax assessment), non-litigated disputes with the authorities, and preparing responses to tax investigations/examinations.

• Representation in a tax litigation in connection with the lease of certain assets through an overseas limited partnership, where the tax authority disallowed the deduction of depreciation.
• Representation in a tax litigation in connection with a Tokumei Kumiai (silent partnership) transaction.
• Counsel in a tax dispute in connection with a software sales transaction.
• Counseling a client involved in a large merger transaction on how to achieve tax-qualified status in the transaction.
• Counseling a client on the possible outcome of tax consolidation, in particular the definition and transferability of hidden losses.
• Counseling on structuring cross-over private equity investment fund transactions.
• Counseling a client on the tax treatment of an overseas-based investment trust.
• Counseling a client on the tax treatment of life insurance policies sold to Japanese nationals by an overseas life insurance company.
• Counseling clients on the implications of the Japan-US Tax Treaty, and assisting with the procedure to obtain exemption of withholding tax.