Kotaro Okamoto
Partner- 03-6888-1090
- 03-6888-3090
Practice Areas
Key Practice Areas
Tax Planning and Structuring Tax Litigation and Dispute Resolution Structured Finance Corporate and Commercial Law Establishing a Business Presence in Japan Venture Capital
Related Practice Areas
Banking Acquisition Finance Project Finance/PFI Real Estate Investment/Securitization Distribution Issues/Premiums and Representations Act/Subcontract Act/Unfair Trade Practices Act Alternative Dispute Resolution
Tax Planning and Structuring Tax Litigation and Dispute Resolution Structured Finance Corporate and Commercial Law Establishing a Business Presence in Japan Venture Capital
Banking Acquisition Finance Project Finance/PFI Real Estate Investment/Securitization Distribution Issues/Premiums and Representations Act/Subcontract Act/Unfair Trade Practices Act Alternative Dispute Resolution
Practice
Kotaro Okamoto's practice focuses on tax matters. He has advised on various tax issues including tax structuring of cross-border investment, double tax treaties, and transfer pricing, as well as having represented a number of clients in tax litigations. He has also been engaged in a wide variety of other legal practice areas at Anderson Mori & Tomotsune. Mr. Okamoto has been involved in various financial transactions, as well as significant merger and acquisition and joint venture deals.
Practice Groups
・Tax
Publications/Lectures
・ | "Amendment to the Circular regarding the Operation of Secret Comparables - Effect on Litigations," Zeimu-Koho (January 2012) |
・ | "Ｄecision regarding gift using a overseas trust - study of the decision of Nagoya District Court dated March 24, 2011," Zeimu-Koho (October 2011) |
・ | "Japan – Impact of recent tax reforms on M&A structures," International Mergers & Acquisitions Review 2011 (co-author) |
・ | "Tax Reform in Japan: Japanese Cabinet Proposes a Cut in the Corporate Tax Rate & Attempts to Broaden the Tax Base," Practical Asian Tax Strategies (January 2011, Volume 12 Number 1)(co-author) |
・ | "Coping with Tax Audit and Tax Administrative Complaint in the Light of the Subsequent Tax Suits," lectured at a seminar organized by the Institute for Financial Affairs (January 2011) |
・ | "Taxation in Developing Countries - Be aware of unexpected taxation," Nikkei Business (November 2010) |
・ | "Taxation of group companies regime newly enacted in 2010," lectured at a seminar organized by the Nagoya Chamber of Commerce and Industry (November 2010) |
・ | "Taxation of group companies regime newly enacted in 2010," lectured at a seminar organized by the Osaka Chamber of Commerce and Industry (November 2010) |
・ | "Responding Effectively to Tax Audit and Disputes, and Classification of Damage Compensation from Tax Perspective," Business Homu (November 2010) |
・ | "One point lesson on the new tax system regarding group companies," lectured at a seminar organized by the Tokyo Chamber of Commerce and Industry (September 2010) |
・ | Court Case Study "The Study of Okasan Securities Case (IP High Court May 25, 2010)" Zeimu-Koho (October 2010) (co-author) |
・ | "Case note on the supreme court case in which the supreme court ruled that the double taxation of inheritance tax and income tax is illegal," Business Homu (October 2010) |
・ | "Japan's 2010 Tax Reform and the Restructuring of Group Companies" Practical Asian Tax Strategies (October 2010, Volume 11 Number 10)(co-author) |
・ | "Permanent Establishment Issues in Japan: The Recent Determination on Co-location Services by Securities Exchanges," Practical Asian Tax Strategies (July 2010, Volume 11 Number 7)(co-author) |
・ | "How The Tax Laws Around The World Have Evolved After The Kyoto Protocol," participated as speaker at the IPBA Conference 2010 (May 2010) |
・ | "Japan’s New Tax Reform Takes Effect: Changes Significantly Reduce Foreign Affiliates Subject to Anti-Tax Haven Rules," Practical Asian Tax Strategies (April 2010, Volume 11 Number 4)(co-author) |
・ | "The Use of Limited Partnerships as Investment Structures in Japan: Impact of the Tax Reform of 2009 on Non-resident and Foreign Corporate Investors," Practical Asian Tax Strategies (October 2009, Volume 10, Number 10） |
・ | "Tax regarding Repatriation of Profits of Overseas Subsidiaries," The Laywers (July 2009) |
・ | "Taxation of Intellectual Property Rights and IPR Tax-Saving Structures," participated as speaker at the IPBA Conference 2009 (April 2009) |
・ | "Recent Trends of Court Decisions in Tax Cases - In What Circumstances is the "Form" Denied Under Tax Law," The Laywers (December 2008) |
・ | "The Interrelation between Tax Law and Commercial Law over Debt-Equity-Swaps" in Business Tax - Theory & Practice of Corporate Tax- (Yuhikaku, October 2005) (co-author) |
・ | Guide to Japan's New Corporation Law: An analysis of the new corporate system based upon a review of the new provisions (Kinzai Institute for Financial Affairs, Inc., 2005) (co-author) |
・ | "The Interrelation between Tax Law and Commercial Law over Debt-Equity-Swaps," Jurist (December 2003) (co-author) |
Education
The University of Tokyo (B.A., 1995; LL.B., 1999); The Legal Training and Research Institute of the Supreme Court of Japan, 1999-2000; graduate study, New York University School of Law (LL.M., International Taxation, 2006). Associated with Nauta Dutilh, Amsterdam, September 2006-February 2007.
Professional Admissions
・Japan (2000)
・New York (2007)
・New York (2007)
Professional and Academic Associations
・Dai-ni Tokyo Bar Association
・New York State Bar Association
・New York State Bar Association
Languages
・Japanese (first language)
・English
・English
