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Home > Lawyers > Partners > Tsutomu Endo

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Tsutomu Endo

Tsutomu Endo

Admitted to bar

2010, Japan


Japanese and English


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Practice Areas

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


Tsutomu Endo is a partner at Nagashima Ohno & Tsunematsu. Mr. Endo engages in many tax advice and planning matters related to a variety of transactions such as international transactions and corporate restructuring transactions, and, also represents taxpayers in many tax dispute cases including transfer pricing cases and cross-border business restructuring cases. In addition, Mr. Endo is involved in many tax advice and dispute cases related to consumption tax (VAT) and customs duty. Furthermore, Mr. Endo is also currently focusing on the taxation of the digital economy, and, advices on tax-related issues of digital companies as well as having authored many publications regarding the tax-related issues arising from the digitalization of the economy.

Tsutomu Endo receives B.A. from the University of Tokyo in 2006, Juris Doctor from the University of Tokyo in 2009, Master of Corporate Law (MCL) from the University of Cambridge in 2016, and LL.M. in International Tax Law from Vienna University of Economics and Business (Wirtschaftsuniversität Wien) in 2017. Mr. Endo is admitted to the bar of Japan (2010). Mr. Endo is a member of the International Fiscal Association (IFA), and, serves as a committee member of International Taxation Committee at Japan Machinery Center for Trade and Investment.

Education/Professional Experience


The University of Tokyo (B.A.)


The University of Tokyo School of Law (J.D.)


Nagashima Ohno & Tsunematsu


University of Cambridge (Master of Corporate Law)


Vienna University of Economics and Business (Wirtschaftsuniversität Wien) (LL.M. in International Tax Law)


Partner, Nagashima Ohno & Tsunematsu


July 8, 2019

NO&T Seminars

ADVANCE Corporate Law Seminar - Pioneering the Frontier in Corporate Law
2019 Part 4 Tax Seminar
"Leading-Edge International Taxation: Revised Transfer Pricing, Digital Taxation, and Practical Considerations"

October 10, 2018


Roundtable discussion of global trends
Table3 CFC rules


June, 2021


The International Comparative Legal Guide to: Derivatives 2021 - Chapter 13 Japan (Co-author)

June, 2020


The International Comparative Legal Guide to: Derivatives 2020 - Chapter 15 Japan (Co-author)

May, 2018


Recent Developments in International Taxation JAPAN

Recent tax developments by jurisdiction - 2018

February, 2018


"Tax Treaty Case Law around the Globe 2017" (co-author)

October, 2017


"Taxation in a Global Digital Economy" (co-author)

Linde Verlag Ges.m.b.H.