The Inohara Foreign Law Office (IFLO) is a law firm based in Tokyo, Japan, focusing on cross border commercial transactions, supporting legal matters both out of and into Japan. IFLO’s founder is Sam Inohara, a U.S.-Japan dual national, working and living in Japan since 2000, and a foreign registered lawyer in Japan with respect to California law (Gaiben) since 2012. His legal practice focuses on cross border mergers and acquisitions (M&A), focusing on representation of Japanese clients that are restructuring non-core assets as well as expanding growth through acquisition and joint ventures. Secondarily, he supports and advises offshore clients seeking to enter or grow in the Japan market, working in collaboration with Japan-qualified counsel.