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Home > Lawyers > Partners > Yushi Hegawa

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Partner

Yushi Hegawa

Yushi Hegawa

Admitted to bar

1999, Japan

Languages

Japanese and English

Contact

Contact this Lawyer

Practice Areas

Tax Advice and Planning, Tax Disputes, General Corporate, Wealth Management/Business Succession/Inheritance

Biography

Yushi Hegawa is a partner at Nagashima Ohno & Tsunematsu. As a specialist in tax law, Mr. Hegawa advises as tax counsel on the tax law aspects of various corporate and commercial transactions handled by the firm, and represents taxpayers in a number of tax audit and controversy cases. His representative engagements include, as a tax controversy and litigation matter, the Bermuda limited partnership case (where the taxpayer prevailed over the government by securing a holding that a Bermuda limited partnership is not a corporation for Japanese tax purposes (Tokyo High Court decision dated February 5, 2014)), and, as a transactional matter, an international acquisition and joint venture matter (which received the ASIAN-MENA COUNSEL Deals of the Year 2015 award). He has particular strengths in tax law matters relating to international transactions or involving unprecedented legal issues, and is committed to providing tax law advice of an utmost quality tantamount to that of first-rated North American and European tax lawyers.

Mr. Hegawa is highly regarded by many prestigious Japanese and foreign publications. He is ranked (by clients’ vote) by Nikkei’s Best Performing Lawyers in Taxation of both 2016 and 2013, and is continuously ranked in the area of Japanese taxation by Chambers Asia-Pacific, Legal 500 and Best Lawyers.

In addition to his private practice, Mr. Hegawa taught tax law at Sophia Law School as Professor of Law or Associate Professor of Law from 2007 through 2017. He is a member of the Executive Committee of the International Fiscal Association (IFA), Headquarters, and of the Board and the Management Committee of IFA Japan Branch, and an active member of the Tax Law Section of the Inter-Pacific Bar Association.

Mr. Hegawa received an LL.B. from the University of Tokyo in 1997 and an LL.M. from Harvard Law School in 2004. From 2004 to 2005, Mr. Hegawa engaged in practice of U.S. federal income tax law at Alston & Bird LLP (Washington, D.C.). Mr. Hegawa is admitted to the bar of Japan (1999). He became a partner in 2007.

Education/Professional Experience

1997

The University of Tokyo (LL.B.)

1999-

Nagashima & Ohno (currently Nagashima Ohno & Tsunematsu)

2004

Harvard Law School (LL.M.)

2004-2005

International Tax Group, Alston & Bird LLP, Washington, D.C.

2007-present

Partner, Nagashima Ohno & Tsunematsu

2007-2013

Associate Professor of Law, Sophia Law School

2013-2017

Professor of Law, Sophia Law School

Seminars

September 3, 2018

Seminars

Korea and Japan: Trend in Tax Policy

April 28, 2017

Seminars

Transfer Pricing: Intangibles and Profit Split - Applications in Practice

April 8, 2017

Seminars

Recent tax developments: Connecting and converging cross-Asia Pacific investments (Part 1) (Tax Law)

April 7, 2017

Seminars

Connecting and converging transfer pricing, customs, duty and BEPS - it's not getting any easier! (Part 1) (Tax Law; International Trade)

May 16, 2016

NO&T Seminars

ADVANCE Corporate Law Seminar - Pioneering the Frontier in Corporate Law
2016 Part 3 Tax Seminar
"Legal Tax Risk Management based on the Latest Trends"

April 14, 2016

Seminars

Neutralizing the Effects of Hybrid Mismatch Arrangements

May 8, 2015

Seminars

Future Vision of Transfer Pricing and Customs Duty - Japan

May 8, 2015

Seminars

Beneficial Ownership and Limitation on Benefits Provisions under Domestic Laws and Tax Treaties - Japan

October 23, 2014

Seminars

Structuring investments in and out of Asia

April 19, 2013

Seminars

Practical Developments with Domestic & Treaty Anti-Avoidance Provisions on Cross-Border Transactions - Japan

March 2, 2012

Seminars

Legal Trends, Thoughts & Times - Recent Issues with Cross-Border M&A and Private Equity Investment

April 24, 2011

Seminars

Innovative Related Party Tax Issues

Publications

November, 2018

Articles

Getting the Deal Through - Private M&A 2019 Japan (co-author)

October, 2018

Articles

The Legal 500: 3rd Edition Tax Country Comparative Guide - Japan

The In-House Lawyer (online)

September, 2018

Books

The Private Wealth & Private Client Review - Edition 7 Chapter 26 JAPAN (co-author)

Law Business Research Ltd

June, 2018

Articles

Getting the Deal Through - Debt Capital Markets 2018 Japan (co-author)

April, 2018

Articles

Getting the Deal Through - Structured Finance & Securitisation 2018 Japan (co-author)

November, 2017

Articles

Getting the Deal Through - Private M&A 2018 Japan (co-author)

November, 2017

Books

The Private Wealth & Private Client Review - Edition 6 Chapter 24 JAPAN (co-author)

Law Business Research Ltd

October, 2017

Articles

The Legal 500: 2nd Edition Tax Country Comparative Guide - Japan

The In-House Lawyer (online)

September, 2017

Others

Multinationals Fear Japan Reports Could Spur Outside Audits (comment)

Bloomberg BNA Tax & Accounting News (online)

July, 2017

Articles

Getting the Deal Through - Mergers & Acquisitions 2017 Japan (co-author)

June, 2017

Articles

Getting the Deal Through - Debt Capital Markets 2017 Japan (co-author)

March, 2017

Articles

Getting the Deal Through - Structured Finance & Securitisation 2017 Japan (co-author)

November, 2016

Articles

The Legal 500: Tax Country Comparative Guide - Japan

The In-House Lawyer (online)

June, 2016

Articles

Getting the Deal Through - Mergers & Acquisitions 2016 Japan (co-author)

May, 2016

Articles

Chambers Global Practice Guides Corporate Tax 2016 Japan - Law & Practice

May, 2016

Articles

Getting the Deal Through - Debt Capital Markets 2016 Japan (co-author)

March, 2016

Articles

Getting the Deal Through - Structured Finance & Securitisation 2016 Japan (co-author)

May, 2015

Articles

Getting the Deal Through - Mergers & Acquisitions 2015 Japan (co-author)

April, 2015

Articles

Getting the Deal Through - Debt Capital Markets 2015 Japan (co-author)

March, 2015

Articles

Getting the Deal Through - Structured Finance & Securitisation 2015 Japan (co-author)

June, 2014

Articles

Getting the Deal Through - Mergers & Acquisitions 2014 Japan (co-author)

October, 2013

Articles

Getting the Deal Through - Tax on Inbound Investment 2014 Japan

September, 2013

Articles

Chambers Legal Practice Guides: Corporate Tax 2014 Japan - Law & Practice

July, 2013

Articles

Transfer pricing: managing documentation requirements in 30 Countries Japan

CMS Tax Connect July 2013

May, 2013

Articles

Getting the Deal Through - Mergers & Acquisitions 2013 Japan (co-author)

October, 2012

Articles

Getting the Deal Through - Tax on Inbound Investment 2013 Japan

June, 2012

Articles

Getting the Deal Through - Mergers & Acquisitions 2012 Japan (co-author)

May, 2012

Articles

INVEST JAPAN

Oryx Premium, May 2012 (First/business class in-flight magazine for Qatar Airways)

November, 2011

Articles

Getting the Deal Through - Tax on Inbound Investment 2012 Japan

June, 2011

Articles

Getting the Deal Through - Mergers & Acquisitions 2011 Japan (co-author)

August, 2010

Others

Authorities make $270 million claim against HP (Comments)

Transfer Pricing Weekly News from International Tax Review

August, 2010

Articles

Transfer pricing: Managing Documentation Requirements in 27 Countries Japan

CMS Tax Connect July/August 2010

June, 2010

Articles

Getting the Deal Through - Merger & Acquisitions 2010 Japan (co-author)

June, 2010

Articles

Legislations etrangeres: Section VI Japon

Prix de transfert (2e édition)

June, 2010

Articles

Tax Treaties and Tax Avoidance: Application of Anti-avoidance Provisions (Branch Report for Japan)

Cahiers de droit fiscal international(Vol.95a, 2010)

June, 2009

Articles

Getting the Deal Through - Mergers & Acquisitions 2009 Japan (co-author)

July, 2008

Articles

Getting the Deal Through - Mergers & Acquisitions 2008 Japan (co-author)

September, 2006

Articles

Real Estate Investment Trusts: A Global Analysis Japan (Co-author)

Real Estate Investment Trusts: A Global Analysis

July, 2005

Articles

International Taxation (Co-author)

Corporate Business Taxation Monthly, Vol.6, No.9

May, 2005

Articles

Changes to Japanese law raise check-the-box issues (Co-author)

May, 2005

Articles

Changes in Japanese Corporate Law Will Raise 'Check-the-Box' Issues (Co-author)

Practical U.S./International Tax Strategies (Vol.9, No.7)

April, 2005

Articles

Letter to U.S. Internal Revenue Service and Department of the Treasury Re: Request for Guidance on the "Check-the-Box" Regulations in Light of Forthcoming Revision to Japanese Corporate Law (Co-author)

Worldwide Tax Daily

Topics

November 30, 2018

Awards

NO&T recognized by Chambers Asia-Pacific 2019

November 26, 2018

Awards

High evaluation received in Who's Who Legal: Japan 2018

September 25, 2018

News

Yushi Hegawa appointed as an Executive Committee of the International Fiscal Association

April 6, 2018

Awards

High evaluation received in the 2019 Edition of "The Best Lawyers in Japan"

December 11, 2017

Awards

NO&T recognized by Chambers Asia-Pacific 2018

October 26, 2017

Awards

High evaluation received in Who's Who Legal: Japan 2017

August 16, 2017

Awards

NO&T lawyers recognized in Tax Controversy Leaders 2017

March 3, 2017

Awards

High evaluation received in the 2018 Edition of "The Best Lawyers in Japan"

January 17, 2017

Awards

NO&T recognized by Chambers Asia-Pacific 2017

December 19, 2016

Awards

Nikkei's "Best Performing Lawyers 2016"