Osamu Hamada

DT Legal Japan, Attorney-at-law, Certified Public Accountant

Osamu Hamada

Shin-Tokyo Building

3-3-1 Marunouchi, Chiyoda-ku



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Osamu has advised clients on large-scale M&A transactions, antitrust, corporate governance, and general corporate matters in various sectors ranging from IT to electronics. He served as Director for Corporate Governance Reform at the Financial Services Agency of Japan from 2020 to 2022 where he was primarily engaged in the revision of the corporate governance code and stewardship code.

His recent experience includes:

- Assisting Japanese listed companies and private investment funds in relation to their acquisitions of companies in Japan, Germany, Taiwan and Korea
- Advising numerous high-profile Japanese listed companies on various types of corporate transactions, ranging from joint ventures to share purchases

Professional Experience
2008 - 2016       Nagashima Ohno & Tsunematsu
2014 - 2016       Financial Services Agency of Japan
2016 - 2020       DT Legal Japan
2020 – 2022      Financial Services Agency of Japan
2022 – Present DT Legal Japan

Professional Qualification
Dai-ichi Tokyo Bar Association (2008-2013, 2016-present)
New York Bar (2016-present)
The Japanese Institute of Certified Public Accountants (2007, 2016-2020, 2022-present)

Nagoya University (LL.B., 1999)
Waseda Law School (J.D., 2007)
The University of Chicago (LL.M., 2014)  

Japanese and English

-50th Anniversary Commemorative Program: How Accounting and Finance Division Will Survive in the Future - Should Play a Leading Role in Responding to Nonfinancial Information Disclosure," Keiri-Jouhou No. 1686 (2023)
- Q&A Human Rights Due Diligence, Kinzai (co-editor, 2023)
- Disclosure Practices Regarding Sustainability Information and Corporate Governance in Light of the Revised Disclosure Rules - Overview of the Revisions Concerning Corporate Governance, Kinyu-Houmu-Jijo No. 2206 (co-author, 2023)
- The Paradigm Shift and Future Landscape in Corporate Disclosure, Gekkan-Kansayaku No. 747 (2023)
- Practical Perspectives on the Evaluation of the Effectiveness of the Board - From the Selection of Evaluation Methods to the Formulation and Implementation of Improvement Measures," Shouji-Houmu, No. 2306 (co-author, 2022)
- Overview of Disclosure Working Group Report and Its Impact on Disclosure Practices," Kinyu-Houmu-Jijo No. 2194 (2022)
- Commentary on the Corporate Governance Code, Shouji-Houmu (2022)
- Commentary on the Corporate Governance Code and Revised Guidelines for Investor-Company Dialogue, Shouji-Houmu No. 2266 (co-author, 2021)
- Audit-Related Disciplines in the Revised Corporate Governance Code and Investor-Company Dialogue Guidelines, Gekkan-Kansayaku No. 724 (co-author, 2021)
- Re-Revision of the Stewardship Code, Kigyo-Kaikei Vol. 72, No. 7 (co-author, 2020)
- Dialogue between Institutional Investors and Listed Companies, Current Status and Prospects, Siryo-ban Shouji-Houmu No. 428 (2019)
- The Value Creation Story Told in Integrated Reporting, Shouji-houmu (co-editor, 2019)
- Recent Growing Interest in Nonfinancial Information and Voluntary Disclosure," Shouji-Houmu No. 2206 (2019)
- Special Feature: Contractual Practices for New Revenue Recognition: License Agreements," Kigyo-Kaikei Vol. 71, No. 3 (2019)
- The Potential Impact of the Revised Stewardship Code on Shareholder Dialogue and Voting, Gekkan-Kansayaku No. 682 (2018)
- Key Points of Proposed Amendments to the Disclosure Office Ordinance, etc. to Streamline the Content of Annual Securities Reports and Promote Dialogue," Kigyo-Kaikei Vol. 70, No. 2 (2018)
- Discussion on Individual Disclosure of Voting Results and Status of Responses by Institutional Investors," Shouji-Houmu No. 2145 (2017)
- The Impact of Civil Code Amendments on Accounting Standards and Accounting Practices - Buying and Selling," Kigyo-Kaikei Vol. 69, No. 10 (2017)
- Practical Considerations when Changing the Record Date in Light of the Kabukon Proposal," Kigyo-Kaikei Vol. 69, No. 2 (2017)
- Governance Structure of Banks That are Companies with Audit Committees, Kinyu-Zaisei-Jijou No.3180 (2016)
- Practices in relation to Nomination and Remuneration Committees - Current Status and Considerations One Year after the Application of Japan’s Corporate Governance Code -, Shouji-Houmu No.2106 (2016)
- Summary of the Report published by Working Group on Corporate Disclosure of the Financial System Council, Shouji-Houmu No.2105 (2016) (co-author)
- Amendment of Consolidated Financial Statement Rules following the Application of Japan’s Modified International Standards, Kigyo-Kaikei Vol.67-12, Keiei-Zaimu No.3234, Keiri-Jouhou No.1429, T&A Master No.616 (2015) (co-author)
- Commentary on Japan’s Corporate Governance Code, Keiri-Jouhou No.1411 (2015) (co-author)
- Commentary on Japan’s Corporate Governance Code [Final Proposal] (4), Shouji-Houmu No. 2065 (2015) (co-author)
-The Purposes of Fair Accounting Practices, For Practical Use: Selected Court Decisions in relation to Corporate Governance (Yuhikaku, 2013)
- The Requirements for Short Form Merger, Shouji-Houmu No. 1956 (2012)
- Officers’ Liabilities to Third Parties in Insolvency Procedures, NBL No.967 (2011)
- Limitation of Dividends under the Companies Act of Japan, Kigyo-Kaikei Vol.58-8, 58-9 (co-author)

- The 96th National Conference of the Japan Audit & Supervisory Board Members Association, Response to the items related to Corporate Auditors in the revised Corporate Governance Code (panel discussion) (2023)
- Ministry of Economy, Trade and Industry, and Japan Business Federation, Governance Summit 2021 (2021)
- United Nations Conference on Trade and Development, World Investment Forum, Corporate Governance and Sustainable Development (panel discussion) (2021)

Osamu Hamada