Hideyuki Yamamoto is a member of the Firm’s Tax and Transfer Pricing Practice Group in Tokyo, and previously worked in the Firm’s Washington office. He advises mainly on dispute related matters, including tax litigation. Prior to joining Baker & McKenzie, Mr. Yamamoto was engaged for several years as a CPA at one of Japan’s largest accounting firms. Mr. Yamamoto successively held various positions at the Japan Federation of Bar Associations, including member of the Taxation Committee, chairman of the Tax Procedure and Tax Dispute Division, and vice chairman of the project team to reform the Act on General Rules for National Tax. He also served as chairman of the Tokyo Bar Association Tax Committee.

Practice Focus

Mr. Yamamoto focuses on matters where law, accounting and taxation are fused. He is seasoned in representing taxpayers, not just in litigation, but from pre-litigation steps of tax appeals and review applications. Mr. Yamamoto also handles a wide range of transfer pricing issues, including applications for advance pricing agreements and mutual agreement procedures. In addition to taxation, he handles litigation concerning customs, cross-border disputes and consultations pertaining to civil commercial disputes, as well as dispute resolution and general corporate law matters.

Representative Legal Matters

• Acted as lead counsel for Adobe Systems in an action to seek revocation of transfer pricing taxation (entire reassessment revoked: Tokyo High Court decision on 30 October 2008 (final)).
• Acted for a foreign corporation in an action to seek revocation of taxation on derivatives transactions (reassessment of approx. 11 billion JPY reversed: Tokyo District Court decision on 7 December 2012). 
• Represented a Japanese electronic component company in an administrative appeal to seek revocation of transfer pricing taxation (most of the reassessment reversed).
• Acted for a chemical make in a review application to seek revocation of transfer price taxation (part of the reassessment reversed).
• Acted for a Japanese corporation in an appeal to National Tax Tribunal to seek revocation of entire tax imposed on the donation made to a Southeast Asian public corporation in relation to the sale of a system based on international bidding (revoked in its entirety).
• Acted for a Japanese corporation in an administrative appeal to seek revocation of entire tax imposed on the donation made in relation to the acquisition of resource development interests in Southeast Asia (revoked in its entirety).
• Represented a client in an action seeking cancellation of a notice disposition on the ground of no cause against the request for correction seeking application of special deduction on income from an assignment of residential property (cancelled in its entirety: Tokyo High Court decision on 15 July 2010 (final)).

Professional Associations and Memberships

• Japan Federation of Bar Associations
• Tokyo Bar Association
• Japanese Institute of Certified Public Accountants
• Tokyo Certified Public Tax Accountants Association
• Tokyo Licensed Tax Accountants Association
• Japan Tax Jurisprudence Association
• Japan Tax Litigation Society

Admission

Japan (1994)

Education

University of Pennsylvania Law School  (LL.M.) (1998)
Kyoto University  (Bachelor of Economics) (1981)

山本　英幸
やまもと　ひでゆき

パートナー

所属グループ
税務・移転価格

弁護士プロフィール
東京事務所の税務･移転価格グループに所属し、税務訴訟等の争訟案件に従事。ベーカー＆マッケンジーワシントン事務所に勤務経験あり。当事務所に入所する以前は、数年にわたり、国内大手の会計事務所で公認会計士として、監査業務に従事。日弁連税制委員会委員、同租税手続争訟部会部会長、同国税通則法改正対策プロジェクトチーム副座長、東京弁護士会税務特別委員会委員長などを歴任。

担当業務

法律・会計・税務の融合した業務分野で実績をあげている。特に、税務争訟については、訴訟だけではなく、その前段階である異議申立、審査請求の段階から納税者を代理し、数多くの処分取消実績をあげている。移転価格税制の分野においても、事前確認、相互協議の申立てを含め、幅広く手がけている。税務以外にも、関税に関する訴訟や、クロスボーダー争訟、民事商事紛争にかかる相談業務や紛争解決業務、一般企業法務等も行っている。

主な実績

• アドビシステムズを代理して移転価格課税の取消訴訟を提起（全部取消し：東京高裁平成20年10月30日判決（確定））
• 外国法人を代理してデリバティブ取引にかかる課税処分の取消訴訟を提起（約110億円の課税処分取消し：東京地裁平成24年12月7日判決）
• 電子部品メーカーを代理して移転価格課税の取消しを求める異議申立て・審査請求を提起（処分の大部分取消し）
• 化学薬品メーカーを代理して、移転価格課税の取消しを求める審査請求を提起（処分の一部取消し）
• 日本法人を代理し、東南アジアの公企業に対する国際入札に基づくシステム売買取引に関しなされた寄附金課税の全部取消しを国税不服審判所に対して請求（全部取消し）
• 日本法人を代理し、東南アジアにおける資源開発権益の取得取引に関しなされた寄附金課税の全部取消しを求め異議申立て（全部取消し）
• 居住用財産の譲渡所得の特別控除の適用を求めた更正の請求に対し、理由がないとする通知処分の取消しを求めた訴訟を代理（全部取消し：東京高裁平成22年7月15日判決（確定））

弁護士登録

1989年　日本公認会計士協会登録
1994年　東京弁護士会登録
1995年　東京税理士会登録
租税訴訟学会理事
日本税法学会会員

学歴

1981年　京都大学経済学部卒業
1998年 ペンシルベニア大学法ロースクール（LL.M.）修了

言語
英語