Yasutaka Nishikori is a partner of Nishimura & Asahi who specializes in financial transactions (including capital market transactions) and regulations of financial institutions. Putting some focus on financial transactions and financial regulations, he has also advised on a broad range of projects such as international disputes regarding financial products and M&As (especially, those involving financial institutions). Projects he has represented include the Global IPO of Dai-Ichi Life Insurance in 2010, the capital restructuring to repay governmental funds by Aozora Bank in 2013 and Citi’s sales of its Japanese retail banking business and credit card business in 2014 and 2015. He has won the "Deal of the Year" award at the Japan Achievement Awards 2014/2015, hosted by FinanceAsia and the "Japan Deal of the Year" award at the Japan Law Awards 2015 sponsored by ALB (Asian Legal Business) with respect to Suntory Holdings’ acquisition of Beam, Inc. in 2014.

His practice area also includes international taxation. Taking advantage of his considerable experience in advising on international financial transactions, he gives practical tax advice to clients both at the stage of structuring transactions and during tax disputes, especially in relation to complicated financial instruments. He successfully represented Tokyo Marine & Nichido Fire Insurance in contesting a tax assessment on a cross-border reinsurance transaction ceding earthquake-related risks.

He is also very active in the academic area. He acted as a member of the Expert Committee on Anti-Tax Haven Legislation and Intangible Assets organized by the Ministry of Economics, Trade and Industry in 2013. He was a Visiting Associate Professor of the University of Tokyo, Graduate Schools of Law and Politics from 2010 until 2013 and has been a lecturer of the Keio University Law School since 2014. He has authored numerous academic articles such as Corpus Juris Finance (Co-author, Shojihomu Kenkyukai, 2003), Comparative Income Taxation - Third Edition (Co-author, Kluwer Law International, 2010) and Analysis of Issue Prices in Public Offerings (Co-author, Yuhikaku, 2015).

Recent activities


Asian Law Firm of the Year at the Asia Legal Awards 2021



The Asia Legal Awards 2021



COVID-19 and Recent Tax Developments in Japan



Harvard Law School (LL.M.)
The University of Tokyo (LL.B.)

Professional experience

2014 -
Lecturer, Keio University Law School
Member of Expert Committee on Anti-Tax Haven Legislation and Intangible Assets, organized by Ministry of Economy, Trade and Industry
2010 - 2013
Visiting Associate Professor, University of Tokyo Graduate Schools for Law and Politics
2001 - 2002
Sullivan & Cromwell LLP, New York