Professional Experience: Covington & Burling LLP, Washington, D.C., 1987-1988; Paul, Hastings, Janofsky & Walker LLP, Los Angeles, 1988; Professor (Tax and International Tax Law), Sophia University, April 2005-March 2007; Lecturer, Graduate School of International Corporate Strategy Hitotsubashi University, October 2005—; Professor, Graduate School of International Corporate Strategy Hitotsubashi University, April 2007—.