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Atsumi & Sakai
Teruhisa Toyama
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Teruhisa Toyama

Senior Partner

Main Practices
General Compliance / Internal Audits / Accounting Fraud / Internal Reporting Systems / Money Laundering and Proceeds of Crime / Harassment and Misconduct / Directors and Officers / Corporate Governance / Shareholder Meetings / Corporate Disputes / Proxy Disputes and Special Shareholders / General Corporate Legal Affairs / Establishing Companies and Businesses for Startups / Regional Corporate Restructuring / M&A, Corporate Reorganization, and Joint Ventures / Tax Advice and Tax Planning / Share Valuation and Financial Due Diligence / Corporate Disclosure Compliance / Wealth Management, Business Succession, and Inheritance / International Taxation / Tax Disputes and Administrative Disputes / General Civil Litigation / Finance/investment-related Disputes / Overseas Disputes and Litigation / Germany
Languages
Japanese / English
Office
Tokyo
Qualifications
Admitted in Japan (2013)
Certified Public Accountant (Registered Assistant Accountant 2004; Registered Accountant 2008)
Contact

Overview

Publications & Seminars

Awards

Admitted

Japan (2013)

Bar Association

Dai-Ichi Tokyo Bar Association

Education

Hitotsubashi University, B.A. in Commerce and Management
University of Tsukuba Law School
The Legal Training and Research Institute of the Supreme Court of Japan

Background

Ernst & Young ShinNihon LLC, Financial Services department (2004-2012) 
Accenture Japan Ltd, Management Consulting department (2012)

Publications

  • “Lawyers Guide 2023,”  Lexis Nexis and Business & Law LLC (January 2023) [Interview]
  • “Trends and Points to be Addressed in the Appointment of Directors Based on Shareholder Proposals,” Junkan Keirijouhou, August No. 1619 (2021) [Co-author]
  • “Practical Commentary: Administrative Procedure Points after Shareholders’ Meetings - Amendments of Registered Matters, Keeping Voting Forms, and Public Announcements,” Junkan Keirijouhou, July No. 1549 (2019) [Co-author]
  • Getting the Deal Through - Risk & Compliance Management 2019, Japan chapter, Law Business Research Ltd. (2019) [Co-author]
  • 2019 Global Survey on the Commercialisation of Disputes, Japan Chapter, in cooperation with Brown Rudnick LLP (2019) [Co-author]
  • “Commentary: Legal Thinking Beneficial for Detailed Understanding of Revenue Recognition Standards (3),” Accounting and Audit Journal, July Vol. 31 No. 7, edited by The Japanese Institute of Certified Public Accountants and published by DAI-ICHI HOKI Co., Ltd. (2019) [Co-author]
  • “Commentary: Legal Thinking Beneficial for Detailed Understanding of Revenue Recognition Standards (2),” Accounting and Audit Journal, June Vol. 31 No. 6, edited by The Japanese Institute of Certified Public Accountants and published by DAI-ICHI HOKI Co., Ltd. (2019) [Co-author]
  • “Commentary: Legal Thinking Beneficial for Detailed Understanding of Revenue Recognition Standards (1),” Accounting and Audit Journal, May Vol. 31 No. 5, edited by The Japanese Institute of Certified Public Accountants and published by DAI-ICHI HOKI Co., Ltd. (2019) [Co-author]
  • “The Power of Specialists for Preventing, Identifying, and Responding to Misconduct,” Business Law Journal No.131, LexisNexis Japan (2018) [Co-author]
  • “How would Content of Contracts Make Difference? - Legal Points on ‘Timing’ of Revenue Recognition,” JUNKAN KEIRIJOUHOU No.1527, CHUOKEIZAI-SHA, INC. (November, 2018)
  • Getting the Deal Through - Risk & Compliance Management 2018, Japan chapter, Law Business Research Ltd. (2018) [Co-author]
  • “Potential Questions and Answers for the 2018 General Shareholders' Meeting Focusing on Financial Matters,” JUNKAN KEIRIJOUHOU No.1510, CHUOKEIZAI-SHA, INC. (April, 2018)
  • Getting the Deal Through - Risk & Compliance Management 2017, Japan chapter, Law Business Research Ltd. (2017) [Co-author]
  • “Fintech: Business Strategies and the Law,” Kinzai Institute for Financial Affairs, Inc. (2017) [Co-author]
  • “FinTech for Beginners Part 4: Law, Accounting & Other Services in Relation to Virtual Currencies,” Ginko Homu 21, Economic Legal Research Institute (September, 2016) [Co-author] 
  • “Risk of a Policy Change in Chinese Law and Countermeasures,” The Lawyers, ILS Publications, Inc. (January, 2016) [Co-author]
  • “How to Restore Business Value at an Early Stage When Dealing with a Corporate Crime or Scandal,” The Lawyers, ILS Publications, Inc. (October, 2015) [Co-author]
  • “Industry-Classified Accounting: Securities Business,” Daiichi-Hoki (2012) [Co-author]

Web Articles

Seminars

  • “Legal Liabilities and Duties of Directors ①Compliance Lessons from Fraud and Scandals,” hosted by Attax Business Seminar, July 28, 2026

  • “Recent Environment Surrounding Regional Banks and the Role of Internal Audits,” at the Research Seminar on Internal Audits, hosted by Regional Banks Association of Japan, May 28, 2025
  • “Recent Environment Surrounding Regional Banks and the Role of Internal Audits,” at the Research Seminar on Internal Audits, hosted by Regional Banks Association of Japan, May 29, 2024
  • "2017 Tax Reform Proposals: Amendments to the Anti-Tax Haven Regime and Litigation Cases – the Impact on Corporations with Subsidiaries in Singapore and England, etc," hosted by Keiei Chousa Kenkyukai, March 8, 2017
  • “”Corporate Gadflies” – and What Those in Legal and General Affairs for Listed or Listing Companies Need to Know About Them and How to Handle Them, from the Front Lines of Individual Investor Activism,” hosted by Keiei Chousa Kenkyukai, February 2, 2017
  • "Whistleblower System Operation - Practical Approach -," co-hosted by LexisNexis Japan and the Business Law Journal, October 24, 2016
  • “Whistleblower Systems: How to Develop a System That Employees Are Comfortable Using and Which Allows the Company to Catch Serious Misconduct as Early as Possible,” co-hosted by LexisNexis Japan and the Business Law Journal, June 6, 2016
  • "Securities Litigation: Recent Trends and Managing Claims against Institutional Investors, Business Corporations, and Audit Firms," hosted by Keiei Chousa Kenkyukai, May 20, 2016
  • "Prevention of Corporate Scandals and Damage Mitigation After Scandals Occur: Creating a Corporate Environment in which Scandals are Avoided and not Overlooked," hosted by Atsumi & Sakai, with support from LexisNexis Japan, and the Business Law Journal, February 5, 2016
  • ““Corporate Gadflies” – and What Those in Legal and General Affairs for Listed or Listing Companies Need to Know About Them and How to Handle Them, from the Front Lines of Individual Investor Activism,” hosted by Keiei Chousa Kenkyukai, January 8, 2016