Attorney
Yasuhiro Kashima

Greeting

 Before being admitted to the bar as an Attorney, I gained diverse experiences as a Public Prosecutor handling criminal cases, as a litigation prosecutor representing the government in civil and administrative cases, and as a tax tribunal judge dealing with tax disputes.

 Since becoming an Attorney, I have provided legal services based on these experiences in a wide range of matters, including criminal cases, tax-related disputes, real estate lease and sales management, medical malpractice cases (representing hospitals), family law matters such as divorce and inheritance, and issues concerning business succession for small and medium-sized enterprises.

 In addition, I serve as legal counsel and auditor for social welfare corporations and medical corporations.

 As legal matters have become increasingly complex and diverse in recent years, I believe it is essential to swiftly grasp the needs of clients and provide appropriate legal services. I will continue to strive to offer optimal legal support by leveraging my accumulated experiences.

Biography and Career

February 1961: Born in Oita Prefecture
March 1979: Graduated from Oita Oginodai High School
March 1983: Graduated from Chuo University, Faculty of Law (LL.B.)
1985: Passed the National Bar Examination (40th class)
1988: Appointed as a public prosecutor at the Tokyo District Public Prosecutors Office (subsequently served at various district public prosecutors offices)
1996: Appointed as a litigation prosecutor attached to the Litigation Division of the Tokyo Legal Affairs Bureau
1999: Assigned to the Litigation Bureau of the Ministry of Justice (handling tax and administrative cases)
2002: Served at Tokyo District Public Prosecutors Office and Maebashi District Public Prosecutors Office
2006: Appointed as Deputy Director of the Litigation Division of the Tokyo Legal Affairs Bureau (in charge of tax matters)
2008: Appointed as a tax tribunal judge at the National Tax Tribunal
2011: Served at the Tokyo High Public Prosecutors Office and Tokyo District Public Prosecutors Office
2012: Appointed as Deputy Chief Prosecutor of the Maebashi District Public Prosecutors Office
August 2013: Retired from the Public Prosecutor’s Office after serving as a prosecutor at the Tokyo High Public Prosecutors Office
September 2013: Registered as an Attorney (Dai-ichi Tokyo Bar Association) and joined Sugawara Nobuo Law Office
2015 – 2020: Appointed as a Specially Appointed Professor (Tax Law) at Meiji University Graduate School of Professional Accountancy
September 2015: Established Kashima Yasuhiro Law Office
April 2025: Joined Shin-Yotsuya Law Offices

Publications

“The Significance of ‘Retention’ under Article 30, Paragraph 7 of the Consumption Tax Act” (Administrative Case Law Commentary, 1998, Gyosei)
“The Significance of ‘Retention’ of Books and Records for Input Tax Credit (Parts 1-3)” (Monthly Zeiri Vol. 43, Issues 9, 10, and 12, Gyosei)
“Whether Refund Claims by Seizure Based on Delinquent Tax Collection Are Permissible for Deposits with Mixed Trust Deposits” (Leading Cases on Deposits and Sureties (2nd Edition), Yuhikaku)
“Calculation of Taxable Sales Amount under Article 9, Paragraph 2 of the Consumption Tax Act During the Base Period for Tax-Exempt Businesses (Prior to the 2013 Amendment)” (Administrative Case Law Commentary, 1995, Gyosei)
“Whether a Secondary Taxpayer under Article 39 of the National Tax Collection Act May File an Objection under Article 75 of the National Tax General Law against the Tax Assessment Imposed on the Primary Taxpayer, and the Commencement Date of the Objection Period” (Administrative Case Law Commentary, 2006, Gyosei)
“Case Study on Determining Whether Directors’ Retirement Allowance Was ‘Excessively High’ – Tokyo High Court Judgment, April 25, 2018; Tokyo District Court Judgment, October 13, 2017” (Accounting Review No. 14, Commemorative Collection for Professor Hisashi Yamaura, Meiji University Graduate School of Professional Accountancy)