Our team

Professional Background

• Osaka City University (now Osaka Metropolitan University) (LL.B.,1986)
• Kyoto University (LL.M.,1989)
• The Legal Training and Research Institute of Japan (1991-1993)
• Registered with the Osaka Bar Association (1993 to the present)
• Part-time Lecturer, Faculty of Law, Osaka City University (now Osaka Metropolitan University) (2008– 2010)
• Professor at the Graduate School of Law and the Faculty of Law, Osaka City University (now Osaka Metropolitan University) (2010-2023)
• Visiting Attorney at Akashi Law Offices (now Shinwa Law Offices) (2010 to the present)
• Specially Appointed Professor at the Graduate School of Law and Faculty of Law, Osaka Metropolitan University (2023 to the present)

Public Service Experience

• Chairperson of the Second Subcommittee, Osaka Prefectural Administrative Appeals Board (2024 to the present)
• Member of the Osaka Labour Bureau Minimum Wage Council (2026 to the present)

Committees

• Chairperson of the First Subcommittee, Tax System Committee, Japan Federation of Bar Associations
• Tax Committee, Kinki Bar Association

etc.

Academic Societies and Research Groups

• Japan Tax Jurisprudence
• Sozeisoshogakkai (Tax Litigation Society)
• Kyoto University Commercial Law Research Group
• Kansai Commercial Law Research Group

etc.

Publications

• “Kaishahou 484jo 3kou ni motozuku Torimodoshi to Hasanhou no Hninkenkoushi［Requirements for Reclamation under Article 484, Paragraph 3 of the Companies Act and the Exercise of the Right of Avoidance under the Bankruptcy Act］,”Houritsujihou bessatsu Shihou Hanrei Remarks No. 62 (2021 First Half), pp. 98–101(2021)
• “Kokuzeitsuusokuhou15jo oyobi 16jo ni iu‘Nouzeigimu’, ‘Seiritsu’ oyobi ‘Kakutei’ no Imi[The Meaning of ‘Tax Liability,’ ‘Establishment,’ and ‘Determination’ in Articles 15 and 16 of the Act on General Rules for National Taxes],” ZEI-HOU-GAKU No. 584 (Seibunsha, 2020), pp. 163–186, ISBN 978-4-433-47750-9 C3032
• “Toukimeigininkazeihousiki no Konkyo no Kaimei to Chihouzei 343jo 2kou no ‘Touki’ no Kaisyaku [Explication on the Grounds of the Taxation Methods regarding the Registered Holder of Ownership and Interpretation of ‘the Registration’ in the Article343(2)of the Local Tax Act],” ZEI-HOU-GAKU  No. 578 (Seibunsha, 2017), pp. 121–147, ISBN 978-4-433-47737-0 C3032
• “The Progression in Japan from Flexibility of Merger Value, Wholly Call Class Shares to Special Controlling Shareholders Sale Request System and U.S. Demand” Interdisciplinary Journal of Economics and Business Law,2015, Vol.4 Issue 3, CJEAS Ltd UK, pp.70-100 ISSN 2047-8747・ISSN2047-8755T
• “Shainken tositeno Kabunushikenkuusoka no Choryuu ni okeru Ichisokumen [One Aspect of the Trend Toward the Hollowing out of Shareholder Rights as Member Rights,” in Trends in Company Law Reform], edited by the Kansai Commercial Law Research Association *Kaishahoukaisei no Choryuu * (Shin Nihon Hoki, 2014), pp. 435–486, ISBN 9784788279230
• “Tokubetsushihaikabunushi no Shoshukabunushi nitaisuru Kabushikiuriwatashiseido to Zenkabushikijotoseigenkaisya(Heisakaisha)[The System of Compulsory Sale of Shares by Controlling Shareholders to Minority Shareholders and Companies with Restrictions on the Transfer of All Shares (Closed Companies),” in Masafumi Kitamura and Eiji Takahashi (eds.), *Grobalka no nakano Kaishahou kaisei * (Hōritsu Bunka Sha, 2014), pp. 144–164, ISBN 9784589035769
• “Hasanzaidan ni kanshite Hasantetsuzukikaishiketteigo no genin ni motozuite shojita Shohizei oyobi Koteishisanzei no uchi , Zaidansaiken to narumono no hani ni tsuite[On the Scope of Consumption Tax and Fixed Asset Tax Arising from Causes Occurring After the Commencement of Bankruptcy Proceedings That Constitute Estate Claims]” in Toshihiro Ochi et al., eds., *Gyousei to Kokumin no Kenri* (Hōritsu Bunka Sha, 2011), pp. 621–646, ISBN 9784589033840

･･･and many more