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Home > Lawyers > Partners > Koichiro Yoshimura

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Koichiro Yoshimura


Koichiro Yoshimura is a Partner at Nagashima Ohno & Tsunematsu. His practice focuses on taxation as well as corporate and M&A transactions. Mr. Yoshimura has extensive experience in the field of taxation, covering both tax planning and contentious tax matters. His experiences within international organizations, such as the OECD have given him in-depth understanding and insight into current and future tax policies. In the area of corporate and M&A transactions, Mr. Yoshimura regularly handles cross-border transactions for both Japanese and foreign clients.

Mr. Yoshimura received an LL.B. from the University of Tokyo in 2006, an LL.M. from Harvard Law School in 2013, and an LL.M. in Taxation from New York University School of Law in 2014. Upon graduation from Harvard Law School, he was awarded the Sidney I. Roberts Prize (best paper in the field of taxation). Between 2015 and 2017, Mr. Yoshimura worked as an advisor at the Secretariat for the OECD Committee on Fiscal Affairs following a six-month internship at the Secretariat for the UN Committee of Experts on International Cooperation in Tax Matters.

Mr. Yoshimura is admitted to practice law in Japan (2007). He is a Member of the Board of the International Fiscal Association Japan branch, and National Reporter for the taxes committee of the International Bar Association.

Education/Professional Experience


The University of Tokyo (LL.B.)


Nagashima Ohno & Tsunematsu


Harvard Law School (LL.M., Sidney I. Roberts Prize)


New York University School of Law (LL.M. in Taxation)


Internship at the United Nations (UN), Department of Economic and Social Affairs (DESA), Financing for Development Office, International Tax Cooperation Unit


Organisation for Economic Co-operation and Development (OECD), Centre for Tax Policy and Administration (CTPA), International Co-operation and Tax Administration Division


Partner, Nagashima Ohno & Tsunematsu


November 13, 2020


Roundtable discussion of global trends - COVID responses: relief from PE/Nexus/Residency and Tax-Based Stimulus

April 17, 2018

NO&T Seminars

ADVANCE Corporate Law Seminar - Pioneering the Frontier in Corporate Law
2018 Part 1 Tax Law Seminar
"Practical Considerations on Japanese Tax Issues and Disputes in Overseas Expansion Destinations"


May, 2021


Chambers Global Practice Guides Tax Controversy 2021 Japan - Law & Practice

November, 2020


Recent Developments in International Taxation JAPAN

Recent developments in tax by jurisdiction - 2020

October, 2020


Chambers Global Practice Guides Alternative Funds 2020 Japan - Law & Practice (Co-author)

May, 2020


Chambers Global Practice Guides Tax Controversy 2020 Japan - Law & Practice

June, 2019


Chambers Global Practice Guides Tax Controversy 2019 Japan - Law & Practice (co-author)

November, 2013


Clarifying the Meaning of ‘Beneficial Owner’ in Tax Treaties

Tax Notes International No.761 (2013 November, 25)


January 13, 2021


NO&T receives high evaluation in The Legal 500 Asia Pacific 2021