岡直樹/Naoki Oka

Naoki Oka


Certified tax accountant. Was a senior advisor for international taxation and chief litigation officer for international taxation at the National Tax Agency and professor at the National Tax College. Was engaged in the taxation of large domestic companies and foreign-owned companies. Has also worked for the Tax Bureau of the Ministry of Finance, the Committee on Fiscal Affairs of the OECD, and other organizations. Is a member of the International Fiscal Association.

Areas of Expertise

International taxation, tax policy

Research Program

Assessing the Integrated Reform of Tax and Social Security Systems in Japan

Digitalization of the Economy and International Taxation


“U.K. Aaronson Report and GAAR,” Financial Review, vol 126, Policy Research Institute, Ministry of Finance (2016).

“Status of the Income Tax Burden in Japan: Focusing on High-Income Earners,” Financial Review, vol 118, Policy Research Institute, Ministry of Finance (2014).

“High-Income Individuals and Large Corporations in Japan: Behaviors and Their Implications on Tax Administration,” Zeidai Ronso, vol. 60, National Tax College (2009).

“On Transfer Pricing Documentation and Methods of Verifying Arm’s Length Price-In search of Mutual Benefit for Taxpayers and Tax Authority,” Zeidai Ronso, vol 59, National Tax College (2008) (winner of the Institute of Tax Research and Literature Award).