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Masahide Hayuka

Senior Tax Executive

Masahide Hayuka focuses on transfer pricing, especially APA, MAP and tax disputes. He represents many large multinational Japanese clients.

Masahide worked for the National Tax Agency for more than 30 years, as well as for E&Y, serving as Chairman of E&Y’s Tokyo operations from 2001 until 2009.

Areas of FocusTax
Professional QualificationsZeirishi registered with Japan Federation of Certified Public Tax Accountants' Associations
  • Japanese
  • Harvard Law School, Taxation Course, 1984
  • Kyoto University, Legal, J.D, 1963
  • Passed examination for Jokyu Koushu (上級甲種)(Legal), 1962


Masahide was awarded the Order of the Sacred Treasure, Gold Rays with Neck Ribbon, Spring 2016.


  • ''Tax Practice Handbook for foreigner,'' published by Okura Zaimu Kyokai
  • ''Tax Course for Owner,'' published by Okura Zaimu Kyokai
  • ''Message to Beautiful Lady (Tax Course for Women),'' published by Okura Zaimu Kyokai
  • ''International taxation issues and Intergovernmental Conference,'' published by Okura Zaimu Kyokai
  • ''Answer book - Transfer pricing taxation,'' co-authored book published by Okura Zaimu Kyokai

Prior Experience

  • 1976: Chief of Yukuhashi Tax Office
  • 1986: Deputy Commissioner (Large Enterprise Examination and Criminal Investigation Department), Fukuoka Regional Taxation Bureau
  • 1987: Director (International Examination), National Tax Agency
  • 1989: Deputy Commissioner (direct tax), Sendai Regional Taxation Bureau
  • 1991: Chief of International Affairs Office, National Tax Agency
  • 1993: Chief of General Affairs, Hiroshima Regional Taxation Bureau
  • 1994: Director, Public Affairs Division, National Tax Agency
  • 1996: Director, General Affairs Department, National Printing Bureau
  • 1998: Principal of National Tax College

Memberships And Affiliations

  • Japan Federation of Bar Associations
  • Tokyo Certified Public Tax Accountants' Association