Practice Areas

Tax Law, Private Client and Estate Planning.

　

Introduction and Practice Profile

Biography

Hiroyuki Kimura is a Partner at Yodoyabashi & Yamagami LPC, where his practice focuses on international taxation, private wealth, and cross-border estate and succession planning. He advises multinational enterprises (MNEs), family-owned businesses, and ultra-high-net-worth individuals (UHNWIs) on a broad range of Japanese legal and tax matters, including cross-border structuring, estate and succession planning, and complex international tax issues.

Mr. Kimura previously served as Chief in the Corporate Taxation Division of Japan's National Tax Agency. His international experience includes serving as a Visiting Tax Lawyer at Buren N.V., an international law firm in the Netherlands, and working with the International Tax Services team at KPMG Singapore. He has also lectured on international tax law at Japan's National Tax College and Hitotsubashi University in Tokyo.

Mr. Kimura holds an LL.B. from the University of Tokyo, a J.D. from Seikei University Law School, and an LL.M. (Advanced Studies) in International Tax Law from the International Tax Center at Leiden University.

He serves as a Board Member of the Japan Tax Jurisprudence Association and is a member of the International Fiscal Association (IFA). He is also a Trust and Estate Practitioner (TEP) and Full Member of STEP, the Society of Trust and Estate Practitioners.

Mr. Kimura is the author of numerous books and scholarly articles on international taxation and estate planning. His publications include Case Law on International Taxation (Chuokeizai-Sha, 2022); Introduction to Tax Treaties (Chuokeizai-Sha, 2017); "Improper Use of Tax Treaties and Source Taxation: Policy, Practice and Beyond (Japan Branch Report)," Cahiers de droit fiscal international, Vol. 109B (2025); "An Analysis of the Rules on Investment Income Taxation in Japan's Tax Treaties," 71 Bulletin for International Taxation 3/4 (2017); and Basics of Inheritance Law (new edition) (Seibunsha, 2022).

Education

• International Tax Center - Leiden University (LL.M. (Adv.), 2016)
• Seikei University (J.D., 2009)
• The University of Tokyo (L.L.B., 2005)

Work

• Yodoyabashi & Yamagami LPC, Japan – Tax Partner (2010-present)
• Hitotsubashi University, Tokyo, Japan – Lecturer in International Tax Law (2020)
• KPMG Singapore, Singapore - International Tax Services (2016-2017)
• Buren N.V., The Hague / Amsterdam, the Netherlands – Visiting Tax Lawyer (2016)
• National Tax College, Japan, - Lecturer in International Taxation (2009)
• National Tax Agency, Ministry of Finance, Japan (2005-2009)

Professional Admissions

• Japan (2010)

Languages

• Japanese
• English

Professional and Academic Associations

• International Fiscal Association (IFA) - Member
• Society of Trust and Estate Practitioners (STEP) - Trust and Estate Practitioner (TEP), Full Member
• Japan Tax Jurisprudence Association - Board Member
• Japan Association of the Law of Trust - Member
• Japan Federation of Bar Associations - Member, Taxation Committee
• Osaka Bar Association - Member