Fumiko Mizoguchi

Practice
Fumiko Mizoguchi offers advice on VAT/GST laws such as EU VAT Directives and Regulations and VAT/GST laws in the other jurisdictions, US sales and use tax laws, based on her practice experiences as German tax advisor. She engages in various cases whereby cost, risk and business requirements of oversea supply chain require a harmonized solution from indirect tax perspectives. Furthermore, she is a constant member of governmental study groups and provides assistance for the Japanese government on new legislative measures in view of the most recent international trend of the indirect tax regime.

Professional Experience
1996 - 2000 Ministry of Home Affairs of Japan
2001 Worked in Germany
2015 Joined Deloitte Tohmatsu Tax Co.
2019 Partner, Deloitte Tohmatsu Tax Co.
2019 Leader of Indirect Tax, Deloitte Tohmatsu Tax Co.
2024 - Tax & Legal Business Leader, Deloitte Tohmatsu Group

Professional Qualification
German tax advisor (2005)

Education
The University of Tokyo (LL.B., 1996)
London School of Economics (European Social Policy, Master of Social Science, 1999)

Languages
Japanese, German and English

Publications / Webinar
“World Class Japanese Consumption Tax” Zeimutsushin (2023)
“EU VAT guidebook” Chuo Keizai (2020)
“Global indirect tax planning of the supply chain” Chuo Keizai (co-authored, 2018)
Study group member of use of invoice information for the SUT (Cabinet Office of Japan, Economic and Social Research Institute, 2020)
Study group member of international taxation in the digital economy (Ministry of Economy, Trade and Industry of Japan, 2021)
Study group member of Japanese consumption taxation on cross-border digital services (Ministry of Finance of Japan, 2023)