Shigeki Minami is a lawyer licensed in Japan (admitted in 1997) and a partner at the Tokyo office of Nagashima Ohno & Tsunematsu. He is an expert in tax law matters, including transfer pricing; cross-border mergers and acquisitions; international reorganisations; anti-tax-haven (CFC) rules; withholding tax issues; tax treatment on various financial instruments; corporate tax issues; and other general tax issues. With respect to such matters, he has acted as counsel in various tax disputes on behalf of major Japanese and foreign companies. His recent achievements include successfully representing: a Japanese multinational company in a transfer pricing dispute before the National Tax Tribunal of Japan, which resulted in the cancellation of an assessment of more than US$200 million; a US-based multinational company in a tax dispute involving an international reorganisation before a Japanese court, which resulted in the cancellation of an assessment of more than US$1 billion; an international air carrier against its trading partners in commercial disputes that originated from VAT-related matters; and a national sports association in a cross-border withholding tax dispute with the Japanese tax authority, which resulted in the authority's withdrawal of a suggested assessment. He has also assisted a leading Japanese apparel company in an advance pricing agreement with the Japanese tax authority on transfer pricing matters; advised on tax matters for the integration of leading sea carriers; and acted for various international funds on tax matters for structuring investments into Japanese assets.
Mr Minami teaches law and economics as an adjunct lecturer at the University of Tokyo. He also teaches tax law as an adjunct lecturer at Sophia Law School, and as a visiting professor at the Graduate School of Law, Kobe University.
Mr Minami served as the chair of the Asia-Pacific regional committee of the International Fiscal Association (IFA) from 2016 to 2018, and is a member of the practice council of the international tax programme at New York University School of Law.
Mr Minami is a frequent speaker at international conferences held by various entities and organisations, including the Asia-Pacific regional committee of the IFA; the Korea International Trade Association (international law centre, department of law); the Chinese Culture University; and the New York Bar Association (international section).
He has written many books and articles in Japanese and English, and is a regular contributor to the Transfer Pricing Law Review and the Tax Management International Forum, for which he writes articles on Japanese tax issues.
For the past several years, Mr Minami has been selected as one of the leading practitioners in corporate tax by Who's Who Legal, and he is listed as one of the top tax lawyers in Japan by The Best Lawyers in Japan. He is also recognised as an “indirect tax leader” and a “tax controversy leader” by the International Tax Review.
Mr Minami graduated from the University of Tokyo with an LLB (1994); and from New York University School of Law with LLMs in corporate law (2002) and tax law (2003).