| Professional Qualifications & Activities |
admitted in Japan, 1998; New York, 2004
Daini-Tokyo Bar Association
Japan-Licensed Tax Accountant, 2006
Tokyo Certified Public Tax Accountants' Association
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| Education & Prior Experience |
The University of Tokyo (LL.B.)
New York University School of Law (LL.M., 2003)
with Weil, Gotshal & Manges, New York (2003-2004)
member of the Task Force on Management Buy Out and other Transactions organized by the Ministry of Economy, Trade and Industry (2007)
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| Publications |
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"Taxation of Triangular Merger - Eligibility Requirements" Business Houmu Vol.7 No.9 September 21, 2007
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"Notes for Using the Triangular Merger Structure," Accounting & Auditing Journal Vol.19 No.7 June 15, 2007
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"Legal Issues related to the Practices for Using the Triangular Merger," Commercial Law Review No.1802 June 15, 2007
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"New Tax Rules on Triangular Mergers Take Effect," Tax Notes International, Volume 46 Number 7, May 14 2007
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"Acquisition of Japanese Companies by Foreign Companies - Utilizing Exchange Offers and Triangle Mergers,"2006
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"Comprehensive Review of Corporations Law and Tax Law," 2006
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"Introduction to Tax Planning for Legal Departments," 2006
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"Legal and Tax Aspects of MBOs as Going Private Transactions," 2006
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"Cross-Boarder M&A using Triangular Merger - Focusing on Taxation Issues," 2006
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"Tax Planning that Considers Potential Lawsuits," 2006
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"Acquiring a Japanese Company by Cross-Border Triangular Merger ― Legal and Tax Aspects ―," Japan Business Law Review, Vol.1 No.1, April 2006
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"Merger & Acquisitions under the new Corporation Law," 2005
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"Structuring Tax-free Mergers and Acquisitions," International Financial Law Review, 2005
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"Tax Avoidance Problems in M&A transactions," 2004
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"Japanese Taxation of Stock Options Issued by Foreign Companies," International Tax Journal, Vol. 30 No. 1, Winter 2004
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"Survey of M&A under New Bankruptcy Procedures for Corporate Reorganization," 1999
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