Michael H. Shikuma specializes in international tax and cross-border estate planning in Japan, the US, and the Asia-Pacific region. With over 25 years of professional practice experience, he assists individuals and cross-border families with multi-jurisdiction asset holdings in developing tax-efficient structures for holding assets in various jurisdictions and minimizing gift, estate and inheritance taxes. In addition, he assists with cross-border probate and succession procedures and tax compliance for decedents with cross-border families and/or assets. He also assists entrepreneurs, SMEs, global companies, and investment funds with tax planning for cross-border corporate restructuring, investment and financing structures, and mergers and acquisitions, in Japan, the US, and the AsiaPacific region. He has extensive US federal and state income, sales, and transfer tax experience, as well as experience in representing individual and corporate clients in tax controversy cases.

 

Mr. Shikuma is admitted to practice before the Hawaii State Bar and the United States District Court for the District of Hawaii. He is licensed as a foreign lawyer in Japan (Gaikokuhou Jimu Bengoshi). In addition, Mr. Shikuma is a Certified Public Accountant (Hawaii*).

 

Mr. Shikuma is a regular featured speaker at the annual Asia Conference of the Society of Trust and Estate Practitioners and the American Chamber of Commerce in Japan. He has published numerous articles on international tax issues in various periodicals, including IBFD, Tax Notes International, International Tax Review, and the Asia-Pacific Journal of Taxation. He has served as Co-Chair of the Taxation Committee of the American Chamber of Commerce in Japan, and has served as Chair of the Tax Section of the Hawaii State Bar Association and Co-Chair of the Tax Committee of The Chamber of Commerce of Hawaii. He has taught business law courses at the University of Hawaii at Manoa. He received his J.D. from New York University School of Law and Bachelor of Accountancy, summa cum laude, from The George Washington University School of Government and Business Administration. He practiced at the Tokyo offices of Morrison & Foerster (2011-2014) and White & Case (2000 to 2011). Prior to this, he practiced in Honolulu at Cades Schutte Fleming & Wright (1992-1999) and Coopers & Lybrand (1987-1989).

 

Mr. Shikuma has been recommended in the field of Tax as an “Up and Coming” lawyer in the 2014 edition of Chambers Asia Pacific, and was selected by his peers for inclusion in The Best Lawyers© in Japan (5th ed. 2014) in the field of Tax Law. He was also recognized as a Leading Lawyer in Tax by The Legal 500 Asia Pacific (2015), in the Tax Directors Handbook 2014 edition, and in Who's Who Legal: Japan 2014 (Private Client).

LICENSES AND CERTIFICATIONS Hawaii State Bar, 1992. United States District Court for the District of Hawaii, 1992. Japan Licensed Foreign Attorney (Gaikokuhou Jimu Bengoshi) Daini Tokyo Bar Association, 2000. Certified Public Accountant (Hawaii*), 1992. EDUCATION J.D., New York University School of Law, 1992. Bachelor of Accountancy, summa cum laude, The George Washington University School of Government and Business Administration, 1987. PROFESSIONAL ASSOCIATIONS Hawaii State Bar Association. American Bar Association. Daini Tokyo Bar Association. American Institute of CPAs. Hawaii Society of CPAs. The International Academy of Estate and Trust Law (Academician). Society of Trust and Estate Practitioners (TEP).

 

ARTICLES AND PUBLICATIONS

• Japan – Trusts, Topical Analyses, International Bureau of Fiscal Documentation (September 2014).

• Private Client Multi-Jurisdictional Guide 2013/14: Japan Q&A, Practical Law Company (February 2014).

• Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings - 2nd Edition, Country Reports: Japan, Kluwer Law International (December 2013).

• International Tax Review’s World Tax 2011 and World Tax 2010, Japan Chapter, Euromoney Institutional Investor PLC (2010 and 2009).

• Law Firm Explains Taxation of Foreign Investors in Tokyo Stock Exchange - Tokyo Stock Exchange Explains Tax Treatment of Co-Location Services, Tax Analysts’ Worldwide Tax Daily (July 21, 2010).

• White & Case Comments on Japanese Tax Exemption for Foreign Bond Holders - Tax Exemption for Foreign Holders of Japanese Corporate Bonds, Tax Analysts’ Worldwide Tax Daily (Apr. 16, 2010); Tax exemption for foreign holders of Japanese corporate bonds, BNAI Tax Planning International Review Journal (June 2010); Japan introduces bond exemption, International Tax Review, vol. 21, No. 5, p. 86 (June 2010); Parliament approves tax exemption for foreign bondholders, International Tax Review Tax Reference Library (Capital Markets), 13th ed. (July/August 2010).

• Japanese Business Law - Chapter 12: Taxation, Kluwer Law International (2007).