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Paul Lee


Associate in our Corporate practice, based in Tokyo.

Paul is a native English speaker and fluent in Japanese. He joined our Tokyo office in 2020. Previously, he worked in the Mergers & Acquisitions, Capital Markets and Financial Institutions practices in our New York office.

Experience highlights

Capital Markets

Advising the initial purchasers/underwriters in:

  • Net Protections’ ¥67.7 billion IPO
  • PHC Holdings’ ¥82.6 billion IPO
  • Visional’s ¥68.2 billion IPO
  • Recruit Holdings’ ¥373.9 billion secondary offering
  • Olympus’ debut senior notes offering
  • NTT Finance’s concurrent $8 billion and €2 billion offerings of senior notes guaranteed by Nippon Telegraph and Telephone
  • Nissan Motor’s concurrent $8 billion and €2 billion offerings of senior notes
  • Mizuho Financial Group’s SEC-registered offerings of TLAC senior notes and Tier II subordinated notes

Advising the issuer in:

  • Money Forward’s ¥32 billion follow-on offering
  • PLAID’s ¥24.1 billion IPO
  • Sumitomo Mitsui Trust Bank’s GMTN program and offerings of senior notes, including its inaugural issuances of green bonds and SOFR-linked bonds
  • SEC-registered offerings of senior notes by a Japanese issuer
  • A solicitation of noteholder consents by a Japanese issuer
  • A PIPE of stock and warrants by a US biotech issuer
M&A / Private Equity
  • Relo Group on the business combination of BGRS with SIRVA
  • A Ferrero affiliated company on its acquisition of Ferrara Candy Company Holdings
  • ABB on its $2.6 billion acquisition of GE Industrial Solutions
  • Comcast on its acquisition of SportsEngine
  • Anacor Pharmaceuticals on its $5.2 billion acquisition by Pfizer
  • Atairos Group on its acquisitions of Bowlmor AMF and Learfield Communications
  • Metalmark Capital on its minority investment in preferred interests of Reliance Gathering
  • A major investment bank on its financial advisory roles in Japan

Selected representations before joining Davis Polk:

  • Eppendorf on its acquisition of the centrifuge business of Japan’s Koki Holdings
  • Toray Industries on its acquisition of Alva Sweden
  • Knorr-Bremse on its acquisition of Hitachi's integral power steering business for commercial vehicles
  • Seiyo Food-Compass Group on the spinoff of its catering operations at sports and leisure facilities
View all experience


J.D., Harvard Law School
  • cum laude
B.M., Composition, Economics and Philosophy, University of British Columbia
Professional history
  • Associate, Davis Polk, 2015-2017 and 2020-present
  • Tokyo office, 2020-present
  • New York office, 2015-2017
  • Freshfields (Tokyo), 2018-2020
Qualifications and admissions
  • State of California
  • State of New York
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