Eiichiro Nakatani
Partner- 03-6888-1039
- 03-6888-3039
Practice Areas
Practice
Eiichiro Nakatani is a partner at Anderson Mori & Tomotsune, and advises and assists various domestic and cross border contracts and transactions, with an emphasis on international taxation matters. Ranked as the leading global tax lawyer by the Tax Directors Handbook since 2010. Ranked in Band 1 of the Leading Individuals, Tax, Japan of "Chambers Asia 2011" as being "one of the most respected tax lawyers in Japan."
Practice Groups
・Tax
・Labor Law
・Intellectual Property
・Labor Law
・Intellectual Property
Publications/Lectures
| Publications | |
| ・ | The Interrelation between Tax Treaties and Domestic Tax Law (Shojihomu, second edition, 2011) (co-author) |
| ・ | Japanese Business Law and Practice (Anderson Mori and Tomotsune, Law Press China, May 2009) |
| ・ | Taxation on International Transactions (Shojihomu, Publishers, fourth edition, 2009) (co-author) |
| ・ | The Interrelation between Tax Treaties and Domestic Tax Law (awarded by the Japanese Institute of Certified Public Accountants, 2008) (Shojihomu, 2007) (co-author) |
| ・ | Tax Law in Japan (Kluwer Law International, second edition, 2006) (co-author; in English) |
| ・ | English for Contracts (Nikko Kikaku, Publishers, 2001) (co-author; in two volumes) |
| ・ | English for Negotiation (Nikko Kikaku, Publishers, 1999) (co-author; in three volumes) |
| Articles | |
| ・ | "Case where a Delaware Limited Partnership does not correspond to a corporation (houjin) under Japanese tax law - Tokyo District Court Decision dated July 19, 2011," International Taxation (January 2012) (co-author) |
| ・ | "The audit process: examination of tax returns and appeal rights: Japan" Tax Management International Forum Vol.32, No.4 (December 2011)(co-author) |
| ・ | "Points on drafting English contracts - Service Agreement" Business Law Journal (November 2011) |
| ・ | "Income and employment tax ramifications of sending corporate personnel to host country: Japan" Tax Management International Forum Vol.32, No.3 (September 2011)(co-author) |
| ・ | "Tax saving scheme by using overseas trust - the decision of Nagoya District Court dated March 24, 2011," International Taxation (September 2011)(co-author) |
| ・ | "Case where a Cayman Limited Partnership is held to be equivalent to a partnership (kumiai) under the Civil Code - Ship Lease Case" "Case where the stock transfer of a multinational company is held to fall under a fictitious transaction" (Practical Guide to Tax Law Precedents)(Shinzansha Publisher Co.,Ltd., 2011)(co-author) |
| ・ | "Taxation on Return of Director's Remuneration" Business Houmu (September 2011) |
| ・ | ""Kyomachiya"(*) and Tax Planning" Asahi Online (Asahi Judiciary) (July 4, 2011) Note: traditional town houses in Kyoto |
| ・ | "Points on drafting English contracts - Distributorship Agreement" Business Law Journal (June 2011) |
| ・ | "The issues left by the Supreme Court decision of Takefuji case" International Taxation (April 2011)(co-author) |
| ・ | "Taxation of Offshore Deferred Compensation and Equity Awards: Japan" Tax Management International Forum Vol.31, No.4 (December 2010)(co-author) |
| ・ | "Tax Characterization Attributable to Foreign Enterprise," Development of Tax Law in Japan (Yuhikaku Publishing, December 2010）(co-author) |
| ・ | "The focus of Business Legal Affairs 23, International Transactions and Withholding Tax" Nikkan Kogyo Shimbun (October 11, 2010) |
| ・ | "Loan guarantees: whether deductibility entails (or should entail) taxability?: Japan" Tax Management International Forum Vol.31, No.3 (September 2010)(co-author) |
| ・ | "Avoid Unexpected Tax Risk-Issues and Counter Measures in Advancing into Asian Countries" Business Homu, October 2010 (co-author) |
| ・ | "'Purpose of Tax Reduction' and Fact Finding under Tax Laws - Cases Where 'Residence' Was Disputed-" International Taxation (June 2008) |
| ・ | "What Can Lawyer Do for Client at the Scene of Tax Investigation?" The Lawyers, October 2007 |
| ・ | "The Impact of Recent Tax Reform on the Structure of M&A Transactions" The asialaw Japan Review (January 2007) (co-author) |
| ・ | "Introduction to International Contracts" JCA Journal, November 2006 - July 2007 |
| ・ | "What Are the Qualifications for a Tax Lawyer?" The Lawyers, April 2006 |
| ・ | "Introduction to International Taxation" JCA Journal, April 2006 - September 2006 |
| ・ | "Japan-U.S. Tax Treaty" Business Homu, September 2004 |
| ・ | "Overall Study of International Taxation" International Business Law (serially published from the January 1994 to the December 1999 issues) |
| Book Review | |
| ・ | "Legal Analysis of 'Oh-oka Judgment' (Author: Yujiro Kishimoto)" Nikkei Sangyo Shimbun (February 3, 2012) |
| ・ | "Mysteries of Imperial Tombs (Author: Kotaro Yazawa)" Nikkei Sangyo Shimbun (December 9, 2011) |
| ・ | "Let's England (Author: Colin Joyce)" Nikkei Sangyo Shimbun (September 30, 2011) |
| ・ | "Dictionary of Japanese Nuances (Author: Akira Nakamura)" Nikkei Sangyo Shimbun (July 8, 2011) |
| ・ | "Introduction to Buddhism for Parents and Children (Author: Masahiro Mori)" Nikkei Sangyo Shimbun (May 13, 2011) |
| ・ | "Competition and Sense of Fairness (Author: Fumio Ohtake)" Nikkei Sangyo Shimbun (February 4, 2011) |
| ・ | "Legal Advice for Daily Problems (Author: Ikuko Otsuka)" Nikkei Sangyo Shimbun (December 3, 2010) |
| ・ | "Practicing not to think (Author: Ryunosuke Koike)" Nikkei Sangyo Shimbun (October 4, 2010) |
| ・ | "Justice: What's the Right Thing to Do? (Author: Michael J. Sandel)" Nikkei Sangyo Shimbun (June 21, 2010) |
| ・ | "Le Japon Artistique (Author: Toru Haga)" Nikkei Sangyo Shimbun (April 5, 2010) |
| ・ | "Learn to Live: Learn 'English' (Author: Yoshinori Ishikawa)" Nikkei Sangyo Shimbun (January 25, 2010) |
| ・ | "Reading the Civil Code-General Provisions (Author: Atsushi Omura)" Nikkei Sangyo Shimbun (November 2, 2009) |
| ・ | "Financial Socialism - 30 years of chaos and normalization following the crash (Authors: Hajime Takata, Takeshi Shibasaki, Tetsuo Ishihara)" Nikkei Sangyo Shimbun (August 24, 2009) |
| ・ | "GREAT JAPAN (Author: Charles D. Lake II)" Nikkei Sangyo Shimbun (June 1, 2009) |
| Lectures | |
| ・ | "International Contracts" Series (Japan Commercial Arbitration Association) |
Education
・Tokyo University (LL.B., 1982)
・Trained at a law firm in the United Kingdom
・Trained at a law firm in the United Kingdom
Professional Admissions
・Japan (1984)
Professional and Academic Associations
・First Tokyo Bar Association
・International Fiscal Association (IFA)
・Part-time Lecturer, Waseda University School of Law (International Tax Law, April 2007- March 2008)
・International Fiscal Association (IFA)
・Part-time Lecturer, Waseda University School of Law (International Tax Law, April 2007- March 2008)
Languages
・Japanese (first language)
・English
・English
