Gary S. Moriwaki


New York, NY
156 West 56th Street
New York, NY 10019
P 212.237.1068 P 212.237.1068 | F 212.262.1215


Gary S. Moriwaki has more than forty years of experience in estate planning and administration. His clients include domestic and foreign business owners, professionals and executives from a spectrum of industries. Mr. Moriwaki is well-versed in advising clients who have complex, multi-national issues involving ownership of assets in multiple jurisdictions, domestic and foreign estate and inheritance taxes, choice of laws and succession concerns.

As a member of various charitable organizations, Mr. Moriwaki is experienced in charitable giving techniques and the formation and operation of private foundations. He is a past President of the Japanese American Association of New York, a Governor of the Japanese American National Museum, past Vice Chair of the Asian American Federation, Director and past Vice Chair of the U.S.-Japan Council, a board member of the Japanese Medical Society of America, a board member of the Arthur Miller Foundation and a board member of the Japan Society.

Mr. Moriwaki is very active in the Japanese-American community and has served as general counsel to a major multi-national Japanese corporation, as well as the Games Organizing Committee of the 2005 Special Olympics World Winter Games in Nagano, Japan.


  • New York State Bar Association
  • New York City Bar Association
  • Society of Trust and Estate Practitioners (STEP)



  • The Best Lawyers in America - Trusts and Estates (2024)
  • Chambers and Partners - HNW Guide 2018 - Japan and Abroad
  • SuperLawyers New York Metro 2015 to 2023 - Estate Planning & Probate

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  • J.D., Brooklyn Law School, 1976
  • B.A., Columbia University, 1973


  • New York