Yukiko Komori

Yukiko Komori

Baker & McKenzie (Gaikokuho Joint Enterprise)
Not admitted to practice law in this jurisdiction


Yukiko Komori is a member of the Firm's Tax & Transfer Pricing Group in Tokyo. She has more than 20 years' experience advising clients on a broad range of transfer pricing issues. She has strength particularly in advance pricing agreements (APAs) and tax planning for new types of businesses and transactions. She has also been part of research projects for various organizations, including the National Tax Agency and the Ministry of Economy, Trade and Industry.

Practice Focus

Yukiko's practice focuses on various transfer pricing issues. She is experienced in tax planning, strategic documentation and APAs. She has supported several mega IT companies in acquiring APAs.

Representative Legal Matters

  • Acting for clients in providing economic analysis for an array of transfer pricing and international tax matters.

  • Supporting premier global corporations in applying for and negotiating APAs covering transactions in connection with digital service, data centers and others.

  • Supporting one of the largest privately held companies in the world restructure its international manufacturing, distribution and sales operations, particularly with respect to Japanese transfer pricing.


  • Keio University (Bachelor's Degree Sociology) (1991)


  • English
  • Japanese


Author, "Why do Japanese entities pay more in tax than foreign entities?" Tax planning - A game Japanese entities don't play, Nikkei Business Online, September 8, 2016

Author, "Japan entities left behind in the global tax war ", Tax planning - A game Japanese entities don't play, Nikkei Business Online, September 7, 2016

Author, "Japan transfer pricing documentation guide," International Tax Review, July 2012

Author, "Financial Transactions question - Japan", Transfer Pricing Forum, BNA International, October 2010

Author, "Developments in Japan", "Transfer pricing disputes in Japan", Transfer Pricing International Journal, BNA International, March 2010