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Nishimura & Asahi Receives Top Rankings in Chambers Asia-Pacific 2025
Tsuyoshi Ito is a partner at Nishimura & Asahi LPC, and a member of our Tax team and Finance team. With over 20 years’ experience in a wide variety of practice areas, he has significant experience in tax counseling and tax controversies, and has represented major corporations in many tax disputes and tax lawsuits.
Tsuyoshi Ito has significant experience in tax counseling and tax controversies and has represented major corporations in numerous tax disputes and tax lawsuits. In March 2021, he won a significant corporate tax dispute that challenged a tax assessment of approximately USD 367 million in taxable income before the Tokyo High Court after a protracted seven-year battle. In August 2014, he won a tax dispute involving securitization transactions of domestic housing loans before the Tokyo High Court. In addition to excellent achievements in major tax disputes, he generally advises on domestic and cross-border taxation issues in various transactions, such as M&A, joint ventures, fund formation and equity/debt investments.
Representative Work
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- 2021
- Mitsubishi HC Capital Inc. - Acquisition of CAI International, Inc.
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- 2021
- Shionogi & Co., Ltd. - Rescission of tax reassessments (Tokyo High Court)
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- 2020
- Rescission of tax reassessment regarding an in-kind contribution of a partnership interest
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- 2019
- Takeda Pharmaceutical Co., Ltd. - Acquisition of Shire plc
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- 2012 - 2014
- Tax litigation regarding securitization transactions for domestic housing loans
Awards & Rankings
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The Nikkei Most Successful Lawyers in 2024
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Nishimura & Asahi Receives Top Rankings in World Tax 2025
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24 Nishimura & Asahi Lawyers Named Thomson Reuters “Stand-out Lawyers 2024”
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Outstanding Results for Nishimura & Asahi at the Legal 500 Asia Pacific 2024
Seminars
Publications
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Practical Law Global Guide 2021: Tax on corporate lending and bond issues - Japan
Articles
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Practical Law Global Guide 2020: Tax on corporate lending and bond issues - Japan
Articles
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Practical Law Global Guide 2019: Tax on corporate lending and bond issues - Japan
Articles
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Corpus Juris M&A - Completely Revised Edition (first volume) (second volume)
Books
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Treatise on Japanese Taxation, Third Edition
Books
News
Education
- 2007
- New York University School of Law (LL.M.)
- 1999
- The University of Tokyo (LL.B.)
Professional Experience
- Visiting Associate Professor, University of Tokyo Graduate Schools for Law and Politics
- Lecturer, Tax Law, University of Tokyo, School of Law
- Nagoya Office
- Lecturer, Tax Law, Seikei University Law School
- Lecturer, Civil Law Basic Seminar, University of Tokyo Faculty of Law
- Simpson Thacher & Bartlett, New York
- Lecturer, Tax Law, Seikei University Law School