Fumiaki Matsuoka

Education

Kyoto University, Faculty of Law (LL.B.), 2005
University of Southern California (USC) Gould School of Law (LL.M.), 2015
Boston University School of Law (LL.M. in Taxation), 2016

Legal Training

Legal Training and Research Institute of Japan, 59th class (completed 2006)

Bar Admission

Admitted in Japan, 2006

Bar Association

Osaka Bar Association (2006)
Dai-ichi Tokyo Bar Association (2016)

Professional Experience

Daiichi Law Office, P.C. (Oct 2006 – Oct 2016)
Appeals Judge, National Tax Tribunal (Jul 2011 – Jul 2014)
Advisor, Japan DPO Association (Dec 2019 – Present)
Outside Director, State Street Trust and Banking Co., Ltd. (Audit & Supervisory Committee Member: Nov 2020 – Present; Corporate Auditor: Oct 2020 – )

Professional Associations

Member, Japan Association of the Law of Trust (Apr 2009 – Present)

Organizations

Board Member, AI Business Creation Association (AIB) (Nov 2021 – Present)

Publications

• ”Tax and Legal Advice for Business Owners and High‑Net‑Worth Individuals: Business Succession, M&A, Litigation Strategy, and International Inheritance” (Kinzai, 2025) (Editor)
• “Survey Report on Foreign Systems that May Affect the Proper Handling of Specified User Information,” Ministry of Internal Affairs and Communications(2024) (Co-author)
• “China’s Cybersecurity Law: Practical Issues and Solutions,” Kaigai-Touyushi (Mar 2019), Japan Institute for Overseas Investment (JOI) (2019) (Co-author)
• ”Research Study on Recent Trends of Data Protection Acts in Other Countries,” Personal Information Protection Commission (2018) (Co-author)
• “Changes to the Way in Which Consumption Tax Is Assessed on Cross-border Internet-based Services,” The Lawyers (Jan 2017)

Web Articles

• “Conversation Article (15): 30 Years of Music × AI: Yamaha’s Vision for the Next Music Experience,” AI Business Creation Association (AIB) (Nov 2025)
• “Conversation Article (14): Real-world Application of Cutting-edge Technologies from Academia,” AI Business Creation Association (AIB) (May 2025)
• “[Lecture Report] Personal Information Protection Legislation and Government Access in Other Countries,”  Japan Institute for Promotion of Digital Economy and Community (JIPDEC) (Oct 2024)
• “[Discussion Report] Future of Cross-border Data Business,” JIPDEC (Oct 2024)
• “Conversation Article (13): BIPROGY Group’s AI Revolution: Generative AI Service Scenarios and Business Outlook (2/2),” AIB (May 2024)
• “Conversation Article (12): BIPROGY Group’s AI Revolution: Generative AI Service Scenarios and Business Outlook (1/2),” AIB (Apr 2024)
• “[Seminar Report] Overview, Current Use, Discussion Trends, and Key Points for Internal Rules on the Appropriate Use of ChatGPT and Generative AI,” Westlaw Japan K.K. (Jan 2024)
• “Conversation Article (11): ChatGPT Web Version (Browsing Plug-in Features) and iPhone Application,”
   AIB (Jun 2023)
• “Conversation Article (10): Consideration of Copyright-related Items in Guidelines Published by the Japan Deep Learning Association (JDLA),” AIB (May 2023)
• “Conversation Article (9): Improving Productivity and Managing Risks When Using AI Tools such as ChatGPT In-house,” AIB (May 2023)
• “Conversation Article (8): Business Development Outlook for ChatGPT and Generative AI (2/2) – Interview with UNIADEX, Ltd. (BIPROGY Group; Microsoft Certified Partner),” AIB (Apr 2023)
• “Conversation Article (7): Business Development Outlook for ChatGPT and Generative AI (1/2) – Interview with UNIADEX, Ltd. (BIPROGY Group; Microsoft Certified Partner),” AIB (Apr 2023)
• “Conversation Article (6): AI and Patents / Using AI to Streamline Patent-related Work,” AIB (Apr 2023)
• “Conversation Article (5): Italy’s Suspension of ChatGPT and Developments among Data Protection Authorities Worldwide,” AIB (Apr 2023)
• “Conversation Article (4): Copyright Issues with Midjourney and Other Image-generating AI,” AIB (Apr 2023)
• “Conversation Article (3): Enhancing Productivity with ChatGPT Plug-ins and Image-generation AI such as Midjourney,” AIB (Apr 2023)
• “Conversation Article (2): Discussion on Business Use of ChatGPT/GPT-4 and Security Issues (Ph.D. in Engineering, Attorney-at-law, and Patent Attorney),”
  AIB (Mar 2023)
• “Conversation Article (1): Business Use of ChatGPT – Discussion with a Ph.D. in Engineering,” AIB (Mar 2023)
• “[Seminar Report] Commentaries on GDPR, China’s Personal Information Protection Law (PIPL) and Korea’s Personal Information Protection Law (PIPA),” Westlaw Japan K.K. (Mar 2023)
• “The Top Three Data Protection Law Topics in Japan,” The In-House Lawyer (Spring 2020), Legalease Ltd (2020) (Co-author)
• “The Legal 500 Comparative Guides – Employee Incentives (Japan Chapter), 2nd Edition,” Legalease Ltd (2020) (Co-author)
• “The Legal 500 Comparative Guides – Data Protection & Cyber Security (Japan Chapter),” Legalease Ltd (2019) (Co-author)
• “The Legal 500 Comparative Guides – Employee Incentives (Japan Chapter),” Legalease Ltd (2019) (Co-author)
• “Japanese Multinationals Likely to Apply for More Pricing Pacts,” Bloomberg BNA International Tax Monitor (Aug 2018) (Comment)
• “New Intercompany Pricing Rules Could Hurt Japanese Car Industry,” Bloomberg BNA International Tax Monitor (Jul 2018) (Comment)
• “Japan’s Corporate Tax Regime ‘Unpredictability’ Raises Hackles,” Bloomberg BNA International Tax Monitor (Jul 2018) (Comment)
• “Auto Industry Fears Double Taxation as Japan Hikes Sales Tax,” Bloomberg BNA International Tax Monitor (Apr 2018) (Comment)
• “Japan Gives Multinationals Extra Time for Share Transfer Tax Break,” Bloomberg BNA International Tax Monitor (Apr 2018) (Comment)
• “Paper Companies May Face Tax in Japan After U.S. Rate Cut,” Bloomberg BNA International Tax Monitor (Mar 2018) (Comment)
• “Japanese High Earners Face ‘Detrimental’ Virtual Currency Tax (1),” Bloomberg BNA International Tax Monitor (Mar 2018) (Comment)
• “Japan’s Bitcoin Guidance Throws Foreign Profits in Question,” Bloomberg BNA International Tax Monitor (Dec 2017) (Comment)
• “Japan Carmakers Brace for 20 Percent Excise Tax in U.S. Revamp,” Bloomberg BNA International Tax Monitor (Dec 2017) (Comment)
• “Japan to Offer ‘Internet of Things’ Tax Credit to Companies,” Bloomberg BNA International Tax Monitor (Dec 2017) (Comment)
• “Japanese Multinationals Worry ‘Purpose’ Test Is Confusing,” Bloomberg BNA International Tax Monitor (Nov 2017) (Comment)
• “Personal Information Protection Act in Singapore and Japanese Companies,” IIJ (Internet Initiative Japan) Business Risk Management Portal (Jul 2017)

Newsletters

• “European Council Gives Final Approval to Landmark AI Act” (May 2024) (Co-author)

Seminars / Speaking Engagements

• Hosted by Professional Women’s Network (Nov 26, 2025)
  “Family Disputes When No Succession Planning Is Made and Hidden Inheritance Tax Risks”
• Hosted by Fukuoka SME Doyukai (Fukuoka Prefecture Association of Small and Medium Enterprise Entrepreneurs) (Oct 29, 2025)
  “Tax and Legal Advice for Business Owners and High‑Net‑Worth Individuals: Business Succession, M&A, Litigation Strategy, and International Inheritance”
• Hosted by Japan Corporate Governance Network (Family Business Research Group) (Sep 18, 2025)
  “Inheritance Tax Planning and Tax Risks Often Overlooked by Business Owners and High‑Net‑Worth Individuals”
• Hosted by Japan Corporate Governance Network (Family Business Research Group) (Jul 17, 2025)
  “Pre-publication Seminar: Family Governance (for ‘Tax and Legal Advice for Business Owners and High‑Net‑Worth Individuals…’)”
• “Hosted by AI Business Creation Association (AIB) (Jul 14, 2025)
• “Generative AI Practice Frontline: Roadmap to Social Implementation (Matsuo Institute) and Strategies for Sustainability, IP, and European Copyright””
  “Legal Risk Considerations for Developing AI That May Infringe Copyright in Germany (EU Member State)”
• Hosted by Japan DPO Association (Jul 10, 2025)
  “Development and Provision of AI Products and EU Copyright Regulation”
• Hosted by Japan Center for International Finance (JCIF) (Oct 10, 2024)
  ““Current Situation and Future Development of Generative AI”
  – Speaker: “EU AI Act and Other Overseas Regulations and the Responses Required of Japanese Companies”
  – Discussion participant
• Hosted by Japan Institute for Promotion of Digital Economy and Community (JIPDEC) (Sep 20, 2024)
  “Data Utilization and Protection in Global Business: Latest Trends in Cross-border Data Transfer Rules”
  – Panelist: “Future of Cross-border Data Business”
  – Speaker: “Personal Information Protection Legislation and Government Access in Other Countries”
• Hosted by AI Business Creation Association (AIB) (Aug 22, 2024)
  “Latest Updates on Legal and IP Issues on Generative AI and Its Relationship to Sustainability”
  – Speaker: “EU AI Legislation and How Japanese Companies Are Responding”
• Co-hosted by Atsumi & Sakai and Japan Institute for Overseas Investment (JOI) (May 15, 2024)
  “Latest Developments in Data Protection in Europe, China and Japan: GDPR, China’s PIPL, Government Access and Enforcement Cases”
• Hosted by Business Research Institute (Jan 25, 2024)
  “Cybersecurity Response upon the Occurrence of an Incident and During Peacetime”
• Co-hosted by Atsumi & Sakai, Thomson Reuters K.K., and Westlaw Japan K.K. (Oct 31, 2023)
  “Overview, Current Use, Discussion Trends, and Key Points for Internal Rules on the Appropriate Use of ChatGPT and Generative AI”
• Hosted by Technical Information Institute Co., Ltd. (Aug 23, 2023)
  “How to Use Generative AI and Interactive AI in Corporate R&D, Production Design, and IP/Legal Activities; Risks and Countermeasures”
• Hosted by Business & Law LLC (Aug 3, 2023)
  “Business, Legal Affairs and Intellectual Property Rapidly Changing with ChatGPT and Generative AI”
• Hosted by Business Research Institute (Aug 2, 2023)
  “Cybersecurity Response upon the Occurrence of an Incident and During Peacetime: Executive Liability under the Companies Act, APPI, and Contract Practice (Case Study-based)”
• Hosted by Business Research Institute (Jul 20, 2023)
  “How to Respond to ‘ChatGPT / Generative AI’ That Brings Radical Business Transformation”
• Co-hosted by Atsumi & Sakai and Japan Institute for Overseas Investment (JOI) (Jul 7, 2023)
  “Economic Security Promotion Act and Cybersecurity”
• Hosted by Business & Law LLC (available until Jul 31, 2023)
  “Cybersecurity Response upon the Occurrence of an Incident and During Peacetime: Specific Incident Response, from Perspectives of the Companies Act, APPI, and the Civil Code”
• Hosted by Business Research Institute (Mar 16, 2023)
  “Cybersecurity Response upon the Occurrence of an Incident and During Peacetime: Executive Liability under the Companies Act, APPI, and Contract Practice (Case Study-based)”
• Hosted by Second Association of Regional Banks (Feb 6, 2023)
  “Economic Security Promotion Act and Cybersecurity”
• Hosted by Japan DPO Association (Jan 19, 2023)
  “Cybersecurity Response and Executive Responsibility upon the Occurrence of an Incident and During Peacetime”
• Co-hosted by Atsumi & Sakai, Thomson Reuters K.K., and Westlaw Japan K.K. (Jul 13, 2022)
  “Commentaries on GDPR, China’s Personal Information Protection Law (PIPL) and Korea’s Personal Information Protection Law (PIPA)”
• Hosted by D-Quest Holdings, Inc. (available Dec 24, 2021 – Feb 28, 2022)
  “Global Whistleblowing Today: EU Whistleblower Protection Directive and Data Protection in China and Korea”
• Co-hosted by Atsumi & Sakai, Thomson Reuters K.K., and Westlaw Japan K.K. (Nov 11, 2021)
  “Commentaries on European, Chinese, Taiwanese and Korean Laws Regarding Global Whistleblowing, including the EU Whistleblowing Directive and China’s PIPL”
• Hosted by Japan DPO Association (Aug 2021)
  ““Privacy and Personal Information Protection in the Medical and Healthcare Field”
  – “The process of transferring personal information from healthcare providers to pharmaceutical companies””
• Co-hosted by Atsumi & Sakai, Thomson Reuters K.K., and Westlaw Japan K.K. (Feb 25, 2020)
  “Commentaries on European, Chinese, and Taiwanese Laws Regarding Global Whistleblowing, in light of Foreign Bribery Cases”
• Hosted by Tokyo Metropolitan Government (Tech Business Camp Tokyo) (Jan 20, 2020)
  “Data Protection Practices in Japan” (Explaining the current Act on the Protection of Personal Information and the outline of revisions in comparison with GDPR)
• Hosted by Business Research Institute (Dec 3, 2019)
  “Examples of GDPR Fines, California Consumer Privacy Act (CCPA), Proposed APPI Amendments, Digital Tax, and the Japan Fair Trade Commission’s APPI-related Guidelines”
• Hitotsubashi University Graduate School of Law (Nov 14, 2019) (Guest speaker)
  “European Business Law: GDPR in Practice”
• 32nd LAWASIA Conference, Hong Kong (Nov 5–8, 2019)
  2019年11月7日
  Speaker, Communications, Technology & Data Protection session: “The Extra-territorial Impact of the GDPR on Business in the Asia Pacific Region” (Nov 2019)
• Hosted by Keiei Chousa Kenkyukai (Sep 6, 2019)
  “GDPR and APPI: Comparisons & Practice – Cases of Hefty Fines, the 2020 APPI revision, and Use of Medical Data”
• Hosted by Business Research Institute (Jul 2, 2019)
  “Seminar on cookie policies, data breach response, records of processing (Art. 30), retention schedules, DPIA and CCTV under GDPR”
• Hosted by KINYUZAIMU KENKYUKAI Co., Ltd. (May 24, 2019)
  “Response to Information Leakages Required by GDPR and an Explanation of the proposed ePrivacy Regulation (Cookie Law)”
• Co-hosted by Atsumi & Sakai, Japan Institute for Overseas Investment (JOI), and Internet Initiative Japan Inc. (Feb 8, 2019)
  “China’s Cybersecurity Law: Practical Issues and Solutions”
• Hosted by FN Communications; co-hosted by Financial Facsimile News (Feb 7, 2019)
  “New Trends and Legal Practice of Global Data Compliance – from the Perspective of Comparing GDPR and the APPI”
• Co-hosted by Atsumi & Sakai and Westlaw Japan K.K. (Jan 21, 2019)
  “Comparison between GDPR and China’s Cybersecurity Law: Practical Key Points for Japanese Companies”
• Hosted by Keiei Chousa Kenkyukai (Jan 18, 2019)
  “New Trends and Legal Practice of Global Data Compliance: GDPR vs. APPI, focusing on emergency response including data breaches”
• Hosted by EY Advisory & Consulting Co., Ltd. (Nov 27, 2018)
  “EY Privacy Seminar 2018: Protection and Use of Personal Data in Globalization and Digitalization”
  – “Regulations relating to personal information protection in countries outside Japan such as Asia””
• Hosted by Internet Initiative Japan Inc. and Bird & Bird LLP (Nov 21, 2018)
  “Pressing Symposium: “The Global Frontline of Privacy Protection Talked by Top European Regulators”
  – Panelist: “When and how to comply with the GDPR? Enforcement risks and practical solutions for Japanese companies””
• Co-hosted by Nikkei Inc. and the Financial Services Agency; sponsored by Mitsubishi Estate Co., Ltd. (Sep 26, 2018)
  FIN/SUM X REG/SUM 2018
  – Speaker: “Innovation through Data Utilization: GDPR, cross-border transfers of personal data, AI, data agreements, amended Unfair Competition Prevention Act, Open API, etc.”
• Co-hosted by Atsumi & Sakai and Westlaw Japan K.K. (Aug 29, 2018)
  “Personal Information Protection System of Business and the World (Data Protection Act) – Part II”
• Co-hosted by Atsumi & Sakai and Westlaw Japan K.K. (Jul 4, 2018)
  “Personal Information Protection System of Business and the World (Data Protection Act)”
• Co-hosted by Atsumi & Sakai and Japan Institute for Overseas Investment (JOI) (Jun 15, 2018)
  “Personal Information Protection Systems Outside Japan: From Recent Trends to Emerging Markets”
• Hosted by Internet Initiative Japan Inc. (Oct 24, 2017)
  “The Fourth Practical Seminar on GDPR Response: Processing Agreements Under GDPR — How Can We Respond Specifically?”
• Hosted by Keiei Chousa Kenkyukai (Mar 8, 2017)
  “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.”

Awards / Recognitions

• The Best Lawyers in Japan 2026
  • Corporate Governance and Compliance Practice
  • Tax Law
• The Best Lawyers in Japan 2025
  • Corporate Governance and Compliance Practice
  • Tax Law
• The Best Lawyers in Japan 2024
  • Tax Law
• The Best Lawyers in Japan 2023
  • Tax Law
• The Best Lawyers in Japan 2022
  • Tax Law
• The Best Lawyers in Japan 2021
  • Tax Law