David A. Makman joins Miura & Partners US

Miura & Partners US is pleased to announce that David A. Makman has joined our team as Of Counsel

We are pleased to announce that David A. Makman has joined Miura & Partners US as Of Counsel.

Mr. Makman brings extensive experience in high-stakes dispute resolution, having begun his career in intellectual property litigation involving patent disputes, primarily relating to semiconductor technology.  The cases involved claims in the tens and hundreds of millions of dollars.

After founding his own firm in 2009, he expanded his practice to include corporate governance matters and disputes involving breach of contract and breach of fiduciary duty. He has represented clients in arbitrations under JAMS, AAA, and ICDR rules and is actively developing his work as an arbitrator and mediator—often describing his practice as resolving “broken promises and stolen ideas.”

Fluent in Japanese, Mr. Makman offers significant Japan-related experience, including academic study at International Christian University and Sophia University, and professional experience at a Japanese software startup. He currently serves as an instructor in Japanese law at the University of California Law San Francisco (formerly UC Hastings).

Miura & Partners US remains dedicated to providing exceptional services through our growing network of cross-border legal, tax, business, and litigation/mediation/arbitration professionals in both the US and Japan.

The Team at Miura & Partners US 

Miura & Partners US

Miura & Partners US, a strategic partner of Miura & Partners in Japan, is a premier international law firm offering comprehensive legal services with a particular strength in cross-border transactions, M&A, corporate law, tax, licensing, and employment law. From its offices in San Francisco and Seattle, the highly experienced bilingual team at Miura & Partners US is committed to providing clients with innovative, effective, and practical legal solutions in a global economy.

 

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Eriko “Elly” Baxter

 バクスター恵里子

[email protected]

日米両国において法的経験を有する国際・ビジネス法弁護士。日米間のビジネス支援に重点を置き、日本企業の米国進出における企業形態のアドバイスや、米国企業の日本企業とのアライアンスによる日本市場参入等の法的支援を行う。日本で生まれ育ち、また日米両国での職務経験を生かして、会社設立や多国間契約といった法的技能面は元より、異なる言語や文化を繋げ、クライアントのビジネスを成功に導くことを心掛けている。

ワシントン州における企業へも、会社設立・解散、雇用契約や就業規則の作成、商用建物賃貸借契約、著作権・商標の保護といった、様々なビジネス案件において法的支援を提供している。また、日本での大手外資IT企業における社内弁護士としての経験を生かし、ITサービス契約やソフトウェアライセンス契約、ハードウェア販売契約にも携わる。さらに、企業の買収・合併にも注力しており、資産購入や合弁事業設立、ビジネスの売買、会社分割といった分野も手掛けている。担当案件の規模は少額案件から数百万ドルの国際取引まで様々あり、大型案件には企業の買収・合併や技術関連取引が含まれる。

シアトルの日系ビジネスコミュニティにも積極的に参加し、日米のビジネスおよび文化の理解を深めている。これらの経験を通して、文化や言語の違いによる問題を認識しつつ、国内外案件のスムーズな法的対応の実践に努めている。

Haruko DeArth

 ディアース 治子

Miura＆Partners USのビジネス・スペシャリスト。チームの弁護士と密に連携し、企業法務、M&A、クロスボーダー取引および雇用に関する相談など様々な法律・ビジネス案件を取りまとめ、クライアントへのシームレスなサービス提供をナビゲートする。プロジェクトマネージメント、戦略的プランニング、影響力評価、ビジネス交渉、バイリンガル・バイカルチュラルコミュニケーションを専門とする。

大学卒業後、NGOスタッフとして旧ユーゴやカンボジアでの人道支援プログラムの企画・運営を担当。米国大学院留学を経て、日米の民間企業で企画開発・運営に携わり、市場調査・データ分析、戦略的パートナーシップの構築、プロジェクトマネージメントなどの職務経験を持つ。前職は、日系ローカライゼーション・翻訳会社の米国子会社のディレクターとして、顧客の商品・サービスをローカル言語、ビジネス習慣、法的要件等に合わせて現地化するサービスを全米で提供し、日系企業の米国事業展開やマーケティングをサポートした。

山梨県甲府市出身、在米25年。北日本商工会議所の元理事、現在はサンフランシスコにある能・狂言を継承するNPOであるTheatre of Yugenの理事長を務め、日米文化交流にも力を注ぐ。国境をまたいだ人の交流と相互理解、ビジネスの発展に役立つソリューションを提供し、クライアントの目標の実現をサポートするのがミッション。

学歴：

早稲田大学人間科学部（バイオエシックス専攻）学士号取得

カリフォルニア州立大学政治学修士課程（国際関係学専攻）修士号取得

職歴：

  • Lovetheway  創設者・アーティスト（現在）
  • YPS International USA, Inc. ディレクター
  • World Financial Group　シニア・アソシエイト
  • 衆議院議員秘書
  • 難民を助ける会　プログラムコーディネーター

ボランティア

  • シアター・オブ・ユーゲン理事会長（現在）
  • サンフランシスコ稲門会会長（現在）
  • 北日本商工会議所　理事

Kaori Kasai

 河西 香織

公認会計士であり、Miura & Partners US の税務スペシャリストとして、 国際税務、コーポレート、M&A、戦略的事業提携、商事取引、ライセンシング、労務の分野において税務的見地からの戦略的アドバイスを提供している。過去20年以上にわたり、多国籍企業を対象に、日米両国における会計、給与計算、税務申告書作成、税務コンサルティング、税務調査対策に関与してきた。世界四大会計事務所の東京、ニューヨーク、サンフランシスコで勤務した経験から、日米両国の会計および税制上の慣行を理解しており、日英バイリンガルであることに加え、日米両国に幅広いネットワークを有する。

税務面においては、租税負担の最小化に関するリスク分析や指針の提供、租税条約や恒久的施設に関する問題の調査、および法人・個人の納税義務および報告義務の情報提供も行っている。クロスボーダー取引、M&A、戦略的事業提携に関しては、取引についての調査や数値比較分析、デューディリジェンスの実施、取引構造や組織再編についての税務アドバイスを提供。公認会計士として、クライアント企業のCFO、社内外の税務アドバイザーや会計士らと税務上の問題について効果的にコミュニケーションをとり、円滑な取引を促進することを得意としている。また、税務書類の準備や提出、税務調査の管理も行う。

Anne C. Lew

 アニー・ルゥ

租税法／会社法の専門弁護士。税法学の修士号（LL.M.）を取得し、過去15年にわたり、Miura & Partners US の結束力あるリーガル・チームの中枢メンバーとして、国際税務や会社法をはじめとする分野で実績を積んできた。現在、同事務所の国際税務プラクティス部門のリーダーを務め、多国籍企業とその米国子会社を対象に、米国およびカリフォルニア州で運営するための税務対策やクロスボーダー取引における税務や会社法の問題について助言を提供している。また、同法律事務所の公認会計士をはじめクライアントの社内外の税務アドバイザーとも緊密に協働しながら、クライアントの事業の効率的な拡張・拡大にむけた税務対策や企業戦略を提供する。

クライアント企業の経営戦略やクロスボーダー取引に影響を及ぼしかねない租税問題を事前に見極め対処するためのアドバイスに注力している。このため、Miura & Partners US のクライアントとは、新規案件の時点から関係を構築するよう努めている。特定の業界や企業構造に関与する税務問題を指摘できる知識や経験も備えている。

国際税務対策の分野では、多国籍企業の体制の評価から移転価格に関するカウンセリングに至るまで様々な相談を含めた包括的なリーガル・サービスを提供している。この一環として、外国法律顧問および税務アドバイザーと連携しながら、節税効果の高いクロスボーダー取引の実現にむけたアドバイスや、租税条約の適用・便益の分析なども行っている。クロスボーダー取引の租税負担を最小限に抑えるために、取引の構築に関する指導や、税金の源泉徴収義務に関するアドバイス、および節税効果の高い資産移転に関する提言を行う。

また、会社設立、融資、運営、M&A、戦略的提携、ライセンスに関する会社法の問題について助言をするほか、雇用や解雇、給与、差別、ハラスメントといった雇用法問題についても相談に応じている。

Tasha A. Yorozu

 萬 タシャ

京都・滋賀育ち。米国にてMBA と 法務博士号（J.D.）を取得後、Miura & Partners US を創設し代表弁護士を務める。クロスボーダー取引に関する多国籍企業へのリーガル・アドバイスに20年以上の実績を持つ。日本企業やその米国子会社による日米間の投資案件を専門とし、Miura & Partners US の企業法務、M&A、テクノロジー・トランザクション／商業取引および雇用法に関する案件の責任者を務める。

これまで数々の複雑なクロスボーダー取引を手掛けながら、M&A、およびメディア・ライセンシングや雇用法などの分野においての専門知識と交渉力を培ってきた。また、クライアントに万全なリーガル戦略を提供できるよう、各分野でのエキスパートを集結した法務チーム作りに注力してきた。日系アメリカ人のリーガルおよびビジネス・コミュニティとも強い繋がりを持つ。

現在、複数の日本最大手企業およびその米国子会社の社外顧問弁護士を務める。企業法務、M&A、テクノロジーやメディアのライセンシングの分野において、法的リスクを最小限に抑えつつ事業目標を達成していくための戦略やベストプラクティスについてのアドバイスを提供している。

日米両国のビジネス、法律、文化習慣に対する理解とバイリンガルとしてのスキルを活かし、複数のステークホルダーと効果的にコミュニケーションを取ながら効率的に商談を纏めることで定評を得ている。

Sam L. Suttle

 サム・サトル

Mr. Suttle is the business manager for Miura & Partners US. Responsible for the strategic planning and daily HR, Finance/Accounting, and IT operations of the law firm.

Haruko DeArth

 ディアース 治子

Ms. DeArth is a Business Specialist at Miura & Partners US, working closely with attorneys to support the firm’s legal and business advisory services for multinational clients in corporate law, M&A, cross-border transactions, and employment law. She specializes in project management, strategic business planning, impact assessment, negotiation, and internal and external communication in bilingual and bicultural environments.

Ms. DeArth began her career in the NGO sector, managing humanitarian aid programs in the former Yugoslavia and Cambodia. After completing graduate studies in the U.S., she transitioned to the corporate sector, working in organizational development and management for Japanese and U.S. companies, with responsibilities including project management, market research, data analysis, and strategic partnerships. Most recently, she served as Director of the U.S. subsidiary of a Japanese localization and translation company in San Francisco, supporting corporate clients in adapting their products and services to local languages, business practices, and regulatory requirements.

Originally from Japan and living in the US for 25+ years, Ms. DeArth is dedicated to promoting cultural exchange between the U.S. and Japan. She has served on the Board of Directors of the Japanese Chamber of Commerce of Northern California and is the current Board President of the Theatre of Yugen, a San Francisco-based non-profit company dedicated to preserving and performing Noh and Kyogen. Ms. DeArth enjoys serving mission-driven clients (corporations, NPOs, and individuals) in finding solutions as they build and expand their businesses across borders.

Education:

  • Bachelor’s Degree in Human Sciences (Major in Bioethics), Waseda University
  • MA in Political Science and International Relations, California State University

Professional Experience:

  • Founder and Artist, Lovetheway (current)
  • Director, YPS International USA, Inc.
  • Senior Associate, World Financial Group
  • Secretary to a Member of the House of Representatives (in Japan)
  • Program Coordinator, Association for Aid and Relief, Japan

Volunteer Experience:

  • Board President, Theatre of Yugen (current)
  • President, Waseda University Alumni Association in SF (current)
  • Board Director, Japanese Chamber of Commerce Northern California 

Eriko “Elly” Baxter

 バクスター恵里子

[email protected]

Eriko “Elly” Baxter is an international and business lawyer who has experience in both the United States and Japan. Focusing on a US-Japan business practice, she advises US business owners in the sale of their products and services in Japan through alliances with Japanese companies. She also assists Japanese companies on choice of entity for their business expansion in the US. Born, raised, and having work experience in Japan, her strengths include not only her skills to navigate through legal technicalities, such as company formation and cross-border transaction agreements, but also her ability to connect two different languages and cultures, for the clients to achieve success.

Elly is also passionate about empowering local businesses. She has advised Seattle-based businesses on a wide range of business matters, including employment issues, commercial lease agreements, copyright and trademark protection, and divestiture. While assisting local businesses, she emphasizes her practice on IT service transactions, software licensing, and hardware sales, as she handled countless technology deals during her time as in-house counsel with a major US based IT company in Japan. She also concentrates her practice on mergers and acquisitions, as her experience includes domestic and large-scale cross-border transactions, including consolidation of companies, asset purchase, sale of business, and company spin-offs. The scale of the commercial transactions Elly has handled is up to several hundred million dollars, including mergers and acquisitions and technology deals.

Elly has also built a great understanding of Japanese business and culture through many years of legal experience in both the US and Japan as well as her active involvement in the Japanese business community in the Seattle area. Such experience has to a great extent involved international and domestic business transactions.

Kaori Kasai

 河西 香織

Kaori Kasai is a Tax Specialist in Miura & Partners US’ (M&P US) International Taxation, Corporate, M&A, Strategic Alliances, Commercial Transactions, and Employment law practices. Ms. Kasai is a CPA with more than 20 years of experience advising multinational corporations on accounting, payroll, taxation, tax consultation, and audit defense matters in the United States and Japan. Before joining M&P US, Ms. Kasai worked for three of the Big Four accounting firms in Tokyo, New York, and San Francisco. With a broad professional network in both countries and fluent in Japanese and English, Ms. Kasai understands Japanese and U.S. accounting and taxation practices, enabling her to provide tailored, strategic accounting and tax planning and transactional advice to our multinational clients.

Ms. Kasai’s tax advice includes risk analysis and guidance on minimizing tax liabilities, research on tax treaties and permanent establishment matters, and input on corporate and individual taxpayer status and reporting obligations. Her cross-border transactional tax advice includes conducting research and comparative numeric analyses of transactions, performing due diligence, and providing recommendations on transaction structures and reorganizations. As a CPA, she is able to facilitate transactions by effectively communicating on tax issues with our clients’ CFOs, in-house and external tax advisors and accountants. She also prepares tax forms and filings and manages tax audits.

Anne C. Lew

 アニー・ルゥ

Anne Lew is a senior tax and corporate attorney at Miura & Partners US (M&P US), where she leads the firm’s International Taxation practice. Having practiced with members of M&P US for more than 15 years, she is a vital member of our cohesive, collaborative legal team. With a strong background in international taxation and corporate law, and a Master of Laws degree (LL.M.) in Taxation, Ms. Lew advises multinational corporations and their U.S. subsidiaries on U.S. and California tax planning and on tax and corporate issues in cross-border transactions. And, she works closely with M&P US’ in-house CPA and our clients’ in-house and outside tax advisors to develop tax and corporate strategies to efficiently expand and grow our clients’ businesses.

Ms. Lew is involved from the inception of M&P US’ relationships with our clients because we understand the importance of proactively identifying and addressing tax issues that may affect our clients’ corporate planning or cross-border transactions. Having advised multinational companies of all sizes across a broad range of industries, she understands and can pinpoint tax issues relevant to specific industries or corporate structures.

Her comprehensive international tax planning advice includes evaluating corporate frameworks, counseling on transfer pricing to facilitate tax savings, and reviewing tax treaties between countries. Focused on minimizing tax effects in cross-border transactions, she provides guidance on structuring transactions, counsel on tax withholding obligations, and recommendations on tax-efficient asset transfer.

Ms. Lew also advises M&P US clients on corporate law matters related to formation, financing, operations, M&A, strategic alliances, and licensing. And, she counsels clients on employment law issues, such as hiring and firing, compensation, discrimination, and harassment.

Tasha A. Yorozu

 萬 タシャ

Tasha Yorozu is the Managing Attorney at Miura & Partners US and Chair of the firm’s Corporate, M&A, Technology and Media Licensing, and Employment Law practices. She has more than 20 years of experience advising multinational corporations on cross-border transactions, with a particular expertise representing Japanese companies and their U.S. subsidiaries on their investments in the United States and Japan.

Raised in Kyoto, Ms. Yorozu moved to the United States to begin her professional education and launch her legal practice. After graduating with an M.B.A. and a J.D., she began working with multinational clients, capitalizing on her fluency in Japanese and English, and her understanding of business, legal and cultural practices in Japan and the United States. As her legal practice grew, she worked on increasingly complicated cross-border transactions, honing her legal and negotiation skills in specific areas, such as M&A and technology and media licensing. And, she built a legal team with complementary backgrounds to support her clients. She also developed strong relationships within the Japanese American legal and business community.

Today, she represents some of Japan’s largest corporations and their U.S. subsidiaries as outside general counsel in the areas of corporate, M&A, technology and media licensing, and employment law, advising them on strategies and best practices to help achieve their business objectives while minimizing legal risk.

Her several decades of experience advising multinational corporations on complex cross-border transactions, combined with her Japanese/English bilingual communication skills and deep understanding of Japanese and U.S. legal frameworks, business practices, and corporate cultures, enables her to effectively communicate with multiple parties to efficiently negotiate and close deals.