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PwC Legal Japan - Our people - Makoto Hibi

Makoto Hibi

Makoto Hibi
Director, PwC Legal Japan

Bar admission : Japan, Dai-Ichi Tokyo Bar Association (2005)
Languages: Japanese, English
Areas of practice: General corporate and M&A, Regulatory implications and finance, Corporate rehabilitation and bankruptcy, Litigation and arbitration, Wealth management, ESG- and sustainability-related legal services

Makoto Hibi is an attorney-at-law admitted to practice in Japan. He has extensive experience in the Japanese market advising on a wide range of financial regulations including capital market and banking regulations. His practice also covers a variety of financing matters including acquisition finance, asset finance and real estate finance. 

In addition to financial issues, he also provides legal services related to compliance and a range of regulatory issues including personal data, anti-bribery and anti-corruption, business and human rights.    

Prior to joining PwC Legal Japan, Makoto worked as in-house counsel at a major Japanese financial institution. Prior to that, he also worked for a finance boutique law firm based in Tokyo. 



University of Tokyo (B.A.)


London School of Economics and Political Science (LL.M.)

Professional experience


Hashidate Law Office


Atsumi & Sakai


Secondment to WongPartnership LLP, Singapore


Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.


PwC Legal Japan


May 2022 Japanese Regulations on Non-Fungible Tokens (NFTs)

Februrary 2022

Japan establishes new exempted structures for investment management businesses
July 2021 Japan Establishes New Exempted Structures for Investment Management Businesses
July 2021 New Japanese Regulation on Telecomunications Businesses Provided by Foreign Business Operators

April 2021

Asset Managers & FinTech Companies Registration Guidebook (Co-author: Tokyo Metropolitan Government, Supervisor: Financial Services Agency)

April 2019

Newsletter on proposed revisions to regulations on virtual currencies (crypto-assets) and ICOs in Japan (co-author)

November 2017

Newsletter regarding the iIntroduction of high frequency trading regulations to Japan