Practice Areas

Tax law, general business law, private client and estate planning.

　

Introduction and Practice Profile

Biography

Hiroyuki Kimura is a Partner at Yodoyabashi & Yamagami LPC, where he focuses on tax law, private client, and estate 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 issues, including cross-border structuring, succession planning, and complex international tax matters.

Prior to joining the firm, Mr. Kimura served as Chief in the Corporate Taxation Division of the National Tax Agency of Japan. He has also worked internationally as a Visiting Tax Lawyer at Buren N.V., an international law firm in the Netherlands, and as a member of the International Tax Services team at KPMG Singapore. In academia, he has lectured on international tax law at the National Tax College of Japan and at 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 of Leiden University.

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

He is the author of numerous books and scholarly articles, including *Case Law on International Taxation* (Tokyo: Chuokeizai-Sha, 2022), *Introduction to Tax Treaties* (Tokyo: 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) (Tokyo: 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 (2010 - present)
• Lecturer at Hitotsubashi University in international tax law (2020)
• KPMG Singapore (International Tax Services) (2016-2017)
• Buren N.V. (Den Haag / Amsterdam) (2016)
• Lecturer at National Tax College, Japan, 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
• STEP (Society of Trust and Estate Practitioners) (Affiliate Member)
• Japan Tax Jurisprudence Association (Board Member)
• Japan Association of the Law of Trust
• Japan Federation of Bar Associations (Member of the Taxation Committee)
• Osaka Bar Association