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Hisashi Miyatsuka   (Partner)

中文日本語
Hisashi Miyatsuka
Admitted Japan (1996)
Bar Association Daini Tokyo Bar Association
Education Kyoto University (LL.B., 1994)
The Legal Training and Research Institute of the Supreme Court of Japan
Background Chuo Sogo Law Office, P.C (Osaka) (1996-2003)
Asahi Koma Law Offices (2003-2007)
Nishimura & Asahi (2007-2017)
Practice Areas Litigation, Disputes (including Tax Law, Antitrust and other administrative laws), Labor Law, Tax Law, Company Law, General Corporate Law, Agriculture, Forestry and Fisheries’ Related Legal Affairs
Languages Japanese and English
 

Recommendations and Awards

Publications

  • Practical Advice in Relation to Company Labor Law, SHOJIHOMU Co., Ltd. (2019) [Co-author]
  • Work-Style Reform and Labor Laws in the Age to Come, SHOJIHOMU Co., Ltd. (2018) [Co-author and co-editor]
  • "Final and Binding Judgment of the Tokyo High Court of March 24, 2016: Overview and Key Points of a Case where Tax was Imposed on Beneficial Interests on the Basis that the Subscription of New Shares from an Established Overseas Subsidiary Constituted a “Favorable Issue”," JUNKAN KEIRIJOUHOU No.1479, CHUOKEIZAI-SHA, INC (2017)
  • "Judgment Admitting the Acquisition by Prescription to Another Person and Request for Reassessment Based on a Subsequent Event, Supplementary Volume of JURIST No. 228, 100 Selected Precedents on Taxation (6th Edition), Yuhikaku Publishing Co., Ltd. (2016) 
  • "Reorganized: Overview and Issues of the IBM and Yahoo Cases,” Taxation Business Review Vol.64 No.1 (2015)
  • "Overview of the Supreme Court Decision on the LPS in the State of Delaware, U.S. and Implications for Practice," JUNKAN KEIRIJOUHOU No.1426, CHUOKEIZAI-SHA, INC (2015) [Co-author]
  • "Tax Treatment on Subordinated Beneficial Interests - Tokyo High Court Decision of August 29, 2014 as the Subject," SFJ Journal Vol.10 (2015)
  • "Corporate Qualification of Foreign Entities," Taxation Business Review Vol.63 No.1 (2014)
  • "Scope of Article 132-2 of the Corporation Tax Act – "Purport and Purpose of the Provisions" and "Cases where We Should Stick to Formal Applications"," Taxation Business Review Vol.62 No.7 (2014)
  • Frontier of Anti-Tax Haven Regimes, Yuhikaku Publishing Co., Ltd. (2013) [Co-author]
  • "Focal Points of 'Reading Judgments' for Tax Accountants," Taxation Business Review Vol.62 No.10 (2013)
  • "Opinions on the Relationship between Notification of a Lack of Reason for Rehabilitation and Rehabilitation," Tax Research (March 2013) 
  • "Case of Estimated Tax was Allowed when Applying Transfer Pricing Taxation," JURIST No.1442 (2012)
  • Corporate Law Textbook for Business Persons, Bungeishunju Ltd. (2012) [Co-author]
  • "Comparative Review of Three Supreme Court Decisions of the Interpretation and Application of Special Provisions for Tax Reduction and Exemptions which were Problematic," Tax Litigation No.5 (2013)
  • "Case where the "Beneficiary" Applicability defined in Article 4, Paragraph 1 of the Inheritance Tax Act was Denied," JURIST No.1433 (2011)
  • Frontier of Transfer Pricing Taxation, Yuhikaku Publishing Co., Ltd. (2011) [Co-author and co-editor] 
  • Front Lines of Cross-Border Tax Litigation, Yuhikaku Publishing Co., Ltd. (2010) [Co-author and co-editor]
  • "Analysis of Litigation Cases of International Taxation (Part 3, Series Final): Analysis and Examination of Litigation Cases Involving Recent Anti-Tax Haven Regimes,” Tax Research (March, 2010) 
  • Legal Dispute Settlement Tax Practices (Third Edition) (Second Part) Corporate/Insolvency/International Tax Affairs, Civil Law Institute (2009) [Co-author]
  • Investment Evaluation and Revitalization Practices of Healthcare/Hospital Assets, SOGO UNICOM Co., Ltd. (2007) [Co-author]
  • Latest Edition: An Easy-to-Understand Book on How to Proceed with Divorce, Natsumesha Co., Ltd. (2007) [Co-author]
  • Hospital Revitalization - Strategy and Legal Affairs – Management of Medical Services Restructuring, Nikkei Medical Publishing, Inc. (2005) [Co-author]
  • Everything about the New Bankruptcy Act Promulgated on June 2, 2004 – Impact on Business Practices and Responses, CHUOKEIZAI-SHA, INC. (2004) [Co-author]
  • Q&A for Understanding Voluntary Bankruptcy Proceedings through Illustrations and Diagrams, CHUOKEIZAI-SHA, INC. (2004) [Co-author]
  • New Edition of the Indispensable Debt Collection Guide, Execution Trouble Q&A, Economic Legal Research Institute (2004)

Web Articles

  • The Legal 500 Comparative Guides - Competition Litigation, Japan chapter, Legalease Ltd. (2019) [Co-author]
  • "Current Status and Outlook on Argentina’s Foreign Debt Problem (Part 2)," SHOJIHOMU PORTAL (July, 2016) [Co-author]
  • "Current Status and Outlook on Argentina’s Foreign Debt Problem (Part 1)," SHOJIHOMU PORTAL (July, 2016) [Co-author]

Newsletters

Seminars

  • "Opinions on the Relationship between Notification of a Lack of Reason for Rehabilitation and the Rehabilitation," hosted by the Japan Tax Association, December 5, 2012
  • "Analysis of Litigation Cases of International Taxation (Part 3, Series Final): Analysis and Examination of Litigation Cases Involving Recent Anti-Tax Haven Regimes,” hosted by the Japan Tax Association, December 9, 2009