横木増井法律事務所

Kai Isoyama

Background
March 1999 Graduated from Tokyo Gakugei University Senior High School
March 2004 The University of Tokyo (LL.B.)
September 2007- Anderson Mori & Tomotsune
May 2013 University of Virginia School of Law (LL.M.)
August 2013
-December 2013
Visiting Scholar at University
of Virginia School of Law
January 2014 Anderson Mori & Tomotsune
February 2014
-March 2014
On temporary assignment at Lakatos, Köves és Társai in Hungary
April 2014 Anderson Mori & Tomotsune
April 2014 Admitted to New York State Bar Association
April 2017 Yokogi & Masui Partners
Bar Association Dai-ichi Tokyo Bar Association
Qualification Attorney-at-law (Japan, New York)
Language Japanese, English
Affiliation Japan Sports Law Association


Tax Practice

Case note on Tokyo District Court’s judgement on July 19, 2011, which decided that a Delaware limited partnership DOES NOT fall under “corporation” under Japanese tax laws, International Taxation, January 2012 (co-authored)

Japanese Court invokes antiavoidance clause for first time in denying NOL deduction, Tax Analysts, Worldwide Tax Daily, April 4, 2014 (co-authored)

Getting the deal through: Tax controversy (Japan Chapter), Law Business Research, 2014-2017 (co-authored)

Favorable treatment or harmful treatment?: Strained relations between patent box and BEPS project, Taxation Business Review, May 2015 (co-authored)

Case note on Supreme Court’s judgement on January 17, 2015, which decided that a Delaware limited partnership DOES fall under “corporation” under Japanese tax laws, Taxation Business Review, October 2015 (co-authored)

Case note on Supreme Court’s judgement on January 17, 2015: What is juridical person under Japanese tax law?, International Taxation, January 2016 (co-authored)

Past, present and future of the anti-tax-haven taxation (CFC taxation) in Japan: Is the concept of “entity” breaking down?, The Lawyers, March 2016 (co-authored)

Light and shadow of tax haven: Is it evil to use tax haven?, The Lawyers, July 2016 (co-authored)

Sports Law

Baseball Spectator’s Injury and Stadium Owner’s Liability, 21st Convention, Japan Sports Law Association, December 21, 2013 (Lecture)

Baseball Spectator’s Injury and Stadium Owner’s Liability: Introductory Analysis of Limited Duty Rule under U.S. Case Law, Annual Report of Japan Sports Law Association No.21, 2014

Foreign Law

Foreign investments: Is it about law, business, culture, politics or something else? (The Central & Eastern Europe example), 52nd Annual Congress in Prague, International Young Lawyers Association (AIJA), August 27, 2014 (Panel Speaker)

Doing business in Hungary, International Business Law, June through September 2014 (co-authored)

Overseas legal affairs bulletin (Hungary Chapter): Determining investment destination in view of legal system, Association of Corporate Legal Departments Report, October 2014

Others

Case note on Sendai High Court’s judgement on October 28, 2009: Setoff versus dairi-juryo arrangement at debt collection under Japanese law, Civil Law Seminar (Minji Kenshu), February 2011 (co-authored)

Legal Information