Mr. Zheng Lingen focuses his practice on foreign investment and Chinese tax laws.
He has extensive experience in foreign investment and has been engaged in numerous projects including incorporation, M&A, reorganization, dissolution and liquidation of foreign invested companies. Additionally, Mr. Zheng also provides legal support for compliance, tax and M&A matters, in view of China's VAT, corporate tax and personal income tax (such as taxpayers, tax payers, etc.), in projects related to investment in China.
In recent years, he has assisted with a lot of going-global projects, providing legal supports in connection with investment strategy (including investment regulation, company forms, etc.), tax planning, asset evaluation and due diligence.
Career
Zhejiang University Law School（L.L.B.）（1980 - 1984）
Peking University Law School (L.L.M.) （1984 - 1986）
Bureau of Regulations, Ministry of Finance, PRC（1986 - 1994）
Department of International and Business Law（1995 - 1998）
Graduate School of International Social Sciences
Yokohama National University (L.L.M.)
PRC Legal Professional Qualification （1989）
Deloitte Touche Tohmatsu LLC（1998 - 2016）
DT Legal Japan（2016 - 2020）
King & Wood Mallesons Tokyo Office Foreign Law Joint Enterprise（2020 - Present ）
Languages
Chinese, Japanese
Certification
Attorney at Law (Admitted in China) *not admitted in Japan
Major Activities
Auditor, Union of Chinese Residents in Japan
Part-time lecturer, Graduate School of Asian and International Business Strategy, Asia University
Lecturer of Strategy of Investment in China, Asia Business School
Books and Papers
Q&A on Accounting and Taxation of Investment in China (6th Edition) (2015), Chuokeizai Co.
China's New Enterprise Income Tax Practice (2008), Seibunsha Co., Ltd. Publishers
Chinese-Japanese Dictionary of Accounting, Tax and Investment Terms (2012), Chuokeizai Co.
Translations
Sole-translator, Japan Federation of Bar Associations Related Laws and Regulations (JFBA) (1989), CUPL Press
Co-translator, Tax Law (Revised Edition) (1989), (written by Prof. Hiroshi Kaneko of Tokyo University, KOUBUNDOU Publishers Inc.), China Financial Publishing House
Co-translator, Tax Law (7th Edition) (2004), (written by Prof. Hiroshi Kaneko of Tokyo University, KOUBUNDOU Publishers Inc.), Law Press China
Editor, Introduction to Japanese Tax Law, (2014) (translated by Nishimura & Asahi Law Offices), Law Press China
Articles
Articles published on Japan-China Economic Association Journal (JCEA Journal):
“Tax Measures Proposed in the Emergency Economic Measures for COVID-19 in China”, JCEA Journal Vol.11 (2020)
“Amendment of the Personal Income Tax Law and Changes in the Tax Practice of the Employees in China”, JCEA Journal Vol.11 (2019)
“2018 Tax Reduction Measures for Industrial Promotion in China”, JCEA Journal Vol.11 (2018)
“Loyalty Taxation by Chinese Customs”, JCEA Journal Vol.11 (2017)
Others
“Taxation on Small and Medium Enterprises in Asia: China”, Zeiken Vol.166 (2012)
“Correspondence and Negotiation Points When Receiving an Acquisition Proposal From a Chinese Company”, Junkan Keirijouhou Vol.2 (2017)
