Ray K. Kamikawa

Ray Kamikawa’s background spans more than 35 years of tax practice in the private and public sectors including the Office of the Chief Counsel of the Internal Revenue Service National Office in Washington, D.C., the San Francisco and Honolulu District Counsel Offices and the Office of the Attorney General of the State of Hawaii. Prior to joining the firm in 2000, he served as the director of the Department of Taxation, State of Hawaii (a cabinet level position), from January 1995 to August 2000. His tenure as the state tax director has given him a unique perspective on the inner workings of the Hawaii tax system and an intimate knowledge of tax legislation and programs that he has spearheaded.


Bachelor of Arts, Economics, University of Hawaii at Manoa
Juris Doctor, George Washington University National Law Center
Master of Laws, Taxation, Georgetown University Law Center

Professional Activities

  • Chair, Real Property Tax Advisory Commission, City and County of Honolulu (2014-2015 term)
  • Vice Chancellor, The Episcopal Church in Hawaii (2008-2013), Deputy Vice Chancellor before 2008
  • Frequent speaker on Hawaii state and federal income tax issues at professional and business organizations, including Lorman Education Services and National Business Institute


American and Hawaii State Bar Associations


  • Outstanding Industry Supporter 2000 award, Hawaii Technology Trade Association
  • U.S. Small Business Administration Financial Services Advocate of the Year 2002, State of Hawaii
  • “AV” rating by the Martindale-Hubbell Law Directory
  • Highest “Star Individual,” peer rating-Hawaii corporate/commercial tax practice, described as the “star of tax”, Chambers USA

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