Legal Opinions

We prepare legal opinion letters in which attorneys set out objective, expert views on specific legal issues—such as transaction compliance, regulatory justification, or internal approval evidence. These are widely used for board presentations, investor materials, and regulatory responses.

Coverage Areas (Examples)

Legal opinions are required across a wide variety of situations. Below are the main use cases and subject areas we cover.

Contracts & Transactions

We provide written opinions on the legality of contract structures and the legal risks of transactions — analysis solid enough to support internal approvals, board decisions, and explanations to counterparties.

Examples： Transaction scheme legality / Legal risk assessment / Amendment / termination rights / Choice of governing law and dispute resolution / Verification of authority and power of attorney

Compliance

We document the basis for regulatory decisions — whether licenses are required, how guidelines should be read — and provide reasoned positions that hold up in dealings with regulators.

Examples： Licensing & permit requirements / Guideline and regulatory notice interpretation / Response to administrative guidance / Antitrust / competition law issues / Act against Unjustifiable Premiums and Misleading Representations

IT & AI

We opine on novel digital-law questions — AI-generated content, data use, OSS — grounding each conclusion in an accurate understanding of the underlying technology.

Examples： AI output copyright & usage legality / Personal data utilization / OSS legal issues / IP ownership in system development contracts / AI governance guideline compliance

M&A & Corporate Restructuring

We document the legal analysis underpinning M&A and restructuring procedures — scheme legality, resolution requirements, minority protection — fixing key questions early to stabilize the overall transaction.

Examples： Acquisition scheme legality and procedural requirements / Shareholder resolution requirements and minority protection / Governing law in cross-border M&A / Applicability of corporate reorganization tax rules

Finance & Fintech

We provide written analysis of whether a business falls under financial regulations such as the Payment Services Act or the FIEA — including the legal characterization of fund structures — as a foundation for go/no-go decisions and regulator communications.

Examples： Payment Services Act / Banking Act applicability / Financial Instruments and Exchange Act analysis / Legal characterization of fund structures (LPS, silent partnership) / Crypto asset and token issuance legality / Investment advisory / agency registration requirements / Legal nature of e-money and loyalty points

Real Estate

We address real-estate-specific questions — scheme legality, interpretation of the Land and Building Lease Act, regulatory overlays — in reasoned written form.

Examples： Transaction scheme legality / Land Lease / Condominium Act interpretation / Real Estate Specified Joint Enterprise Act compliance / Real estate brokerage regulation / Legal analysis of REIT structures

Intellectual Property

We prepare opinions on IP questions — software copyright ownership, license interpretation, trade secrets — that serve as groundwork for negotiations and dispute prevention.

Examples： Software copyright ownership and scope of use / Trademark / patent license interpretation / Trade secret and unfair competition claims / Legality of creative content usage

Tax

We handle questions at the intersection of tax and law — characterization of transactions, avoidance risk, disputes with authorities — with the combined perspective of attorney and tax accountant.

Examples： Legal analysis of tax treatment / Tax avoidance risk assessment / Responding to divergent views from tax authorities

Our Strengths

Integrated Legal, Accounting & Tax Analysis

Legal, accounting, and tax work are all handled within the firm. In areas where legal and accounting or tax judgments are closely linked—such as financial regulation, M&A, or real estate—we analyze them as a whole rather than in silos. This eliminates the need to consult separate specialists and ensures internal consistency across the opinion.

Opinions Grounded in Technical Reality

Our opinions in this field are written by an attorney with hands-on experience in AI development and data analysis. We establish the technical facts precisely—whether output was generated autonomously, how training data was used—before making the legal assessment. Where technical and legal questions are inseparable, the accuracy of that groundwork determines whether the conclusion holds.

Structured to Support Real Decisions

We structure each opinion around a clear progression—identifying the issue, setting out the grounds, reaching the conclusion—judged by whether the intended reader can follow it, be that a board, an investor, or a regulator. The result is a document that functions in real decisions and external explanations, not a formulaic letter.

FAQ

Q. In what situations is a legal opinion letter needed?

Typical cases include new business scheme analysis, due diligence for fundraising or M&A, explanations to regulators or auditors, and IPO review responses. Unlike oral advice, a legal opinion letter carries weight as a signed, formal document from an attorney.

Q. How is a legal opinion letter different from a contract review?

A contract review identifies issues and proposes revisions in a specific document. A legal opinion letter is a formal document in which an attorney states a researched and considered position on a specific legal question—such as "Is this transaction lawful?" or "Does this regulation apply to us?" It also functions as supporting material for investors and regulators.

Q. Can you address IT and AI regulatory issues?

Yes — this is a core strength of our firm. We form opinions on topics such as copyright ownership of AI-generated content, applicability of the Personal Information Protection Act and the Information Distribution Platform Act (formerly the Provider Liability Limitation Act), and OSS license compliance, accurately grounded in the technical facts.

Q. What is the approximate cost?

Fees vary depending on the number and complexity of the issues and the scope of research required. We confirm the issues to be covered and provide a quote before you engage.

Q. How long does it take to prepare an opinion letter?

For a standard matter, approximately three to four weeks. We can also accommodate tight deadlines for M&A closings or fundraising schedules — please let us know your deadline upfront.

Q. Can I obtain a legal opinion and a tax opinion simultaneously?

Yes. Because legal and tax work are both handled within the firm, legal and tax opinion letters can be prepared as an integrated set. This eliminates the cost and coordination effort of commissioning separate specialists.

Get in Touch

We will listen to your concerns and propose the most suitable service. Initial contact creates no contractual obligation.