Koichi Inoue has practiced in the field of international transactions, investments, and dispute resolutions, with primary emphasis on Japanese tax law for more than 30 years. His tax experience covers analysis and advice to a wide range of clients in relation to their commercial transactions and restructurings. Koichi also represents taxpayers in complicated administrative proceedings and tax litigation.
Koichi advises multinational companies on complex tax issues in transactions involving multiple jurisdictions and helps plan and implement the restructuring of their global operations in a tax-efficient manner. His experience spans a variety of industries, including pharmaceuticals, telecommunications, manufacturing, real estate development, software industries, private equities, and reinsurance companies. Koichi's recent engagements include tax consultation for PAG Asia I LP in connection with the sale of its 25 percent interest in Universal Studios Japan to Comcast for $2.3 billion.
Koichi is listed as Band 1 (Japan, tax: domestic) in Chambers Asia-Pacific and one of Tier 1 leading individuals (Japan, tax) in The Legal 500 Asia Pacific. He is also named in The Best Lawyers in Japan for tax and Who's Who Legal: Corporate Tax. Koichi regularly writes and lectures on tax and related subjects. He is a coauthor of Tax Aspects of Transactions with Foreign Corporations (5th ed. 2013) and The Interrelation between Tax Treaties and Domestic Tax Law (2nd ed. 2011). Koichi also has served as a lecturer at Aoyama Business Law Graduate School.
Japanese wire manufacturer and its U.S. subsidiary defend against alleged patent infringement regarding wire technology
Jones Day secured a final judgment of non-infringement and invalidity in favor of a Japanese wire manufacturer and its U.S. subsidiary in a patent infringement case related to coil wire technology in the Central District of California.
MassMutual International sells 85.1 percent of MassMutual Japan to Nippon Life
Jones Day advised MassMutual International LLC in its sale of 85.1 percent of the shares of MassMutual Japan, MassMutual's wholly-owned life insurance and wealth affiliate, to Nippon Life for JPY104.2 billion (approximately US$955 million).
Shiseido acquires Olivo Laboratories
Jones Day advised Shiseido Americas Corporation, a subsidiary of Shiseido Co., Ltd., a leading global cosmetics company, in connection with the acquisition of substantially all of the assets of Olivo Laboratories, LLC, a startup advancing the dermatological field through proprietary biomaterials technology.
GE Digital acquires IQP Corporation
Jones Day advised GE Digital in its acquisition of IQP Corporation, a start-up operating in Israel, Japan, and the U.S. that provides a no-code or low-code IoT app builder, with a visual interface available on mobile, tablet, and PC, includes data apps, and is installable on public cloud, private cloud, and on premise.
PAG Asia Capital sells remaining stake in Universal Studios Japan to Comcast NBCUniversal
Jones Day acted as lead counsel to PAG Asia Capital Ltd. in the sale of its remaining stake in Universal Studios Japan as part of the ¥254.8 billion (US$2.3 billion) sale of Universal Studios Japan to Comcast NBCUniversal, an owner and operator of world-renowned theme parks.
Athersys licenses regenerative medicine therapy to Healios for treatment of stroke in Japan
Jones Day acted as intellectual property and tax counsel in the collaboration of Athersys, Inc. and Healios for the development and commercialization of novel stem cell therapy treatments, using Athersys' MultiStem cell.
Athersys licenses stem cell therapy to Chugai
Jones Day advised Athersys, Inc. as licensor, in connection with its collaboration with Chugai Pharmaceutical Co. to further develop and commercialize Athersys' proprietary MULTISTEM stem cell therapy in Japan for the treatment of ischemic stroke.
Tokyo Electron attempts $29 billion merger of equals with Applied Materials
Jones Day represented Tokyo Electron Limited in its proposed $29 billion merger of equals with Applied Materials, Inc., which, if completed, would have created a global innovator in semiconductor and display manufacturing technology based in The Netherlands and dual listed on NASDAQ and the Tokyo Stock Exchange.
Omron sells equity interest in Power Systems
Jones Day advised Omron Corporation (TSE-listed) in its sale of its equity interest in Power Systems, Ltd., a maker of flexible, slim pack, electrical double layer capacitors, to Ioxus, Inc., a U.S. company in the energy storage business for clean energy, EV, transportation, and other applications.
RHJ International sells its 77.9% ownership of Niles Co. to Valeo for ¥15.4 billion (€135 million)
Jones Day advised RHJ International SA in its sale of its 77.9% interest in Niles Co., Ltd., a Japanese auto parts manufacturer, to Valeo SA, a worldwide leader in the interior controls market, for a total cash consideration of ¥15.4 billion (€135 million).
Riverside completes sale of GTI Diagnostics to Gen-Probe
Jones Day represented The Riverside Company in connection with its sale of GTI Diagnostics, an in-vitro diagnostics specialist, to Gen-Probe Inc., a global leader in the development, manufacture, and marketing of molecular diagnostics products and services.
SanDisk enters new joint venture with Toshiba for flash memory manufacturing in Japan
Jones Day advised SanDisk Corporation in the formation of a new Fab 5 joint venture with Toshiba Corporation to construct a state-of-the-art NAND Flash memory fabrication facility and to continue to jointly develop new technologies in order to enhance their competitiveness in the memory business.
Pfizer sells consumer healthcare business to Johnson & Johnson for $16.6 billion
Jones Day represented Pfizer, Inc., the world's largest pharmaceutical company, in the sale of its consumer healthcare business to Johnson & Johnson for $16.6 billion cash.
Societe BIC S.A. purchases distributor of BIC products in Japan
Jones Day advised Societe BIC S.A. in its purchase of distributor of BIC products in Japan.
- August 2009来料加工とタックス・ヘイブン税制の適用除外－東京地裁平成21年5月28日判決について（『国際税務』）
- September 2007Interaction between Japan's Tax Treaties and Domestic Tax Law, Bulletin for International Taxation, Vol. 61, No. 9/10 - 2007, published by IBFD
- January 2007Q＆AでスッキリわかるＩＴ社会の法律相談/Q&A Legal Issues in IT Society（清文社）
- July 2006事例で学ぶ租税争訟手続（財経詳報社）
- Cornell University (LL.M. 1988); The Legal Training and Research Institute of the Supreme Court of Japan (Graduate 1984); Tokyo University (LL.B. 1982)
- Japan (Daini Tokyo Bar Association) and New York
Named in Chambers Asia-Pacific (2011-2019), The Legal 500 Asia Pacific (2015-2019), and The Best Lawyers in Japan (2009-2018) for tax
Co-winner of the 36th Academic Award by The Japanese Institute of Certified Public Accountants (2008)
Co-winner of the 30th Research Award by the Japan Tax Research Institute (2007)
- English, Japanese