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Susumu Masuda tel: 81-3-5223-7711




Partner
Japanese Profile

Professional Qualifications & Activities

admitted in Japan, 1982; California, 1987
Daini-Tokyo Bar Association
State Bar of California (Inactive)
Financial Service Committee, The International Chamber of Commerce (ICC) (1994-)
Japanese Delegate, Treaty Concerning Security Interest on Mobile Equipment (1999-2001)
Member on New Bar Examination Committee(International Praivate Laws) (2004-2007)
Lecturer in Law at Keio University Law School (2004-2007)
Professor at Omiya Law School (International Business Transaction) (2005-)
Professor at Keio University Law School (2007-)



Education & Prior Experience
The University of Tokyo (LL.B. 1980)
University of Washington, School of Law (LL.M. 1986)
with Lillick, McHose & Charles (presently, Pillsbury Winthrop Shaw Pittman LLP), Los Angeles (1986-1987)


Publications
"Case of Ship Lease Financing also won by Tax Payers" Business Law Journal, No.5, August 2008
"The Consequence of Tax Lawsuits for International Ship Lease Financing" Zeiri (monthly tax affairs magazine), Vol.51 No.8, July 1, 2008
"Business Purpose Doctrine and Recent Decision by the Supreme Court," Lexis Kigyo Homu, No.10, October 2006
"Reviewing the Supreme Court Decision on Movie Film Lease Matter," Zeiri (monthly tax affairs magazine), Vol.149 No.10, July 2006
"Difference between Movie Film Lease and Aircraft Lease," T&A master, No.167, June 19, 2006
"The Law of International Business Transactions: Cases & Materials," Yuhikaku, March 2006 (Co-author)
"Judicial Decision Over Power of Tax Authorities to Invalidate an Alleged Act of Tax Avoidance," Zeiri (Monthly Tax Affairs Magazine), Vol.49 No.4, March 2006
"Interpretation of Tax Law Provision - Racing Car Case," Tax 100 Precedents (4 ed.), Jurist Additional Volume, No.178, October 2005
"Aircraft Lease and Tax Avoidance - Study of Nagoya District Court's Decision dated October 28, 2004," Business Tax - Theory and Practice Concerning Corporate Tax, YUHIKAKU PUBLISHING CO., LTD., 2005
"Problems Concerning New Tax Regulation Prohibiting Tax Shelter Using Partnership"
"Financial Transactions on Internet"
"Adoption of Unidroit Convention of International Invests in Mobile Equipments," 2002
"Law Regarding Digital Signature and Digital Certification," 2000
"International Lawyers' Practice Data File," 2000
"Legal Issues Concerning Electronic Money," 1998
"Practice Concerning Electronic Money; Legal, Contract and Accounting," 1998
"Legal Framework for Introducing Electronic Money into Japan," 1997
"Handbook of How to Deal with Shareholders"
"Legal Problems in Conditional Sale," 1985



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