Kitahama Partners has been practicing in the area of trusts since before the amendment of the Trusts Act, and is involved in a broad range of activities encompassing everything from so-called commercial trusts to non-commercial trusts that have recently become a focus of interest and scrutiny. Non-commercial trusts have emerged rapidly since the amendment of the Trusts Act, and in some areas – for example, where there is a dearth of case law related to the Trusts Act, the case law has not kept up with the pace of actual practice. Against this backdrop, our firm employs many attorneys who are members of the Japan Association of the Law of Trusts and are well versed in the Trusts Act, as well as to attorneys who have participated in government working groups related to the Trusts Act. Their expertise allows us to provide appropriate legal advice informed by a deep knowledge of and practical experience with the Trusts Act.