Tax Advisers - Deloitte

Japan
Koichi Sekiya
Shin Nihon Ernst & Young
Hibiya Kokusai Building 20F
2-2-3 Uchisaiwai-cho
Chiyoda-ku, Tokyo 100-0011
Japan
Tel: (81) 3 3506 2447
Fax: (81) 3 3506 2200
Email: koichi.sekiya@jp.ey.com
Website: www.sney.com
Koichi Sekiya is a tax partner in Shin Nihon Ernst & Young, one of the largest tax
professional firms in Japan. He is a leading partner of the firm’s transaction tax and
international tax services groups. He has over 20 years of tax experience.
He currently focuses on cross-border mergers and acquisitions tax advisory services for
multinationals and investment funds, both inbound to Japan and outbound from Japan.
He specializes in mergers and acquisitions structuring, including tax due diligence, preand
post-acquisition reorganizations, tax-effective financing, basis step-up planning,
debt push down and thin-capitalization planning. He also provides structuring advices
for private equity and real estate investment funds.
Koichi Sekiya has long and extensive experience in general international tax areas of
advisory services including: corporate reorganizations (merger, corporate split, share
exchange); pass-through entities and investment vehicles (NK, TK, LP, LLP, TMK,
LLC); withholding tax planning on royalties and interest; dividends and cash
repatriation planning; Japanese foreign tax credits; Japanese CFC rules (the tax haven
rules); permanent establishment issues and commissionaire structure; and tax audit
defence.
Between 1993 and 1997, he served on Ernst & Young’s Japanese tax desk in New York.
While in New York, he provided tax advisory services to large multinational clients in a
variety of industry groups. In addition to this role, he worked jointly with international
tax professionals located throughout the United States and in other foreign countries.
Koichi Sekiya holds a LLB from Rikkyo University and is a licensed tax accountant
(Zeirishi).
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