- Languages
- JapaneseEnglish
Contact Information
- TEL
- +81-3-6266-8727
- FAX
- +81-3-6266-8627
Practice Areas
Work Highlights
- MHM obtains a final judgment in favor of the taxpayer in tax litigation regarding the reorganization of its subsidiary (2023)
- Represented a client in an advance tax ruling for cross-border reorganizations (2023)
- MHM obtains a National Tax Tribunal decision ordering rescission in full of a tax authority’s disposition against Sazaby League’s founder and another company for taxation in a tax dispute regarding the fair value of transferred shares (2022)
- Represented AB Volvo in connection with its sale of UD Trucks to Isuzu Motors from the Volvo group (2021)
- Represented a client in an advance tax ruling for non-Japanese reorganizations (2021)
Hiroyuki Kurihara：Awards
- Awards
- The Best Lawyers in Japan™ and Best Lawyers: Ones to Watch in Japan™ (2025 edition)
- Awards
- Top rankings received from The Legal 500 Asia Pacific 2024
- Awards
- Top rankings received from Chambers Asia-Pacific 2024
Hiroyuki Kurihara：News
- Works
- MHM obtains a final judgment in favor of the taxpayer in tax litigation regarding the reorganization of its subsidiary
- Works
- Representing a client, MHM obtains a National Tax Tribunal decision in favor of the client, ordering rescission of a tax authority’s disposition for taxation in full
- Public Service
- Hiroyuki Kurihara became a membership Officer of the LAWASIA Taxation & Customs Committee
Hiroyuki Kurihara：Seminars
- Aug. 12, 2021External Seminars
- "New Impulses in Tax Law"
- Mar. 2, 2017External Seminars
- "Hard Brexit" - Your new location: The Netherlands Tax and Legal Aspects -
Hiroyuki Kurihara：Publications
- Magazine Article
- "Application of the CFC Rules to Captives - Interpretation of 'Subject of Insurance' (Tokyo High Court Decision dated September 14, 2022)"
- Book
- ”Comprehensive Analysis of M&A Laws of Japan, 2nd edition”
- Book Article
- "Legal and Tax Affairs in Business Successions and M&As for Family Businesses – Second edition"
Hiroyuki Kurihara：Research Reports
Report Concerning Research on Preferential Tax Systems in Asian Countries, Commissioned by the Ministry of Finance (March 2017)
Report Concerning Research on the Mandatory Disclosure Rules for Tax Planning in Foreign Countries, Commissioned by the Ministry of Finance (September 2017)
Research Report on Double Taxation Adjustment for Dividends and Taxation on Capital Gains and Losses from Transfer of Shares, a Research Project Commissioned by the Ministry of Finance (June 2021)
Hiroyuki Kurihara：Other
Background
- The University of Tokyo (LL.B., 2005)
- The University of Tokyo, School of Law (J.D., 2007), Magna cum laude
- Stanford Law School (LL.M. in Corporate Governance & Practice, 2015)
- New York University School of Law (LL.M. in International Taxation, 2016), Flora S. and Jacob L. Newman Award (For distinction in the LL.M. in International Taxation program)
- Weil, Gotshal & Manges, New York (2016)
Major Activities
- Lecturer, The University of Tokyo, School of Law (2011-2014)
- Membership Officer of the LAWASIA Taxation & Customs Committee (2021-)
Bar Admissions
admitted in Japan, 2008; New York, 2016
Daini-Tokyo Bar Association
New York State Bar Association
Other Qualifications
Chartered Member of the Securities Analysts Association of Japan (2016)
Japan-Licensed Tax Accountant, 2017
Tokyo Certified Public Tax Accountants' Association