Nine U.S. Affiliates of Japanese Firms File Lawsuit Seeking Refund of Trump Administration’s Reciprocal Tariffs

Sumitomo Chemical, Toyota Tsusho, and Others File Lawsuit with U.S. Court of International Trade

More than nine U.S. affiliates of Japanese companies, including Sumitomo Chemical, Kawasaki Motors, and Toyota Tsusho, have filed lawsuits demanding a refund of taxes already paid, arguing that the "reciprocal tariffs" imposed by the Donald Trump administration were unjust.

Nine U.S. Affiliates of Japanese Firms File Lawsuit Seeking Refund of Trump Administration’s Reciprocal Tariffs

Donald Trump, President of the United States, is delivering a special keynote speech at the 2025 Asia-Pacific Economic Cooperation CEO Summit held on the 29th at the Gyeongju Arts Center in Gyeongbuk. 2025.10.29 Photo by Kang Jinhyung

According to Kyodo News on December 2, these nine companies filed lawsuits with the United States Court of International Trade (USCIT), seeking a refund of tariffs imposed and collected by the Trump administration under the International Emergency Economic Powers Act (IEEPA).

According to the complaint, these companies are demanding a full refund, arguing that there is no guarantee they will receive the tariffs back even if the U.S. Supreme Court rules that the tariffs were illegal. They initiated legal proceedings after the U.S. Supreme Court scheduled an oral argument on November 5.

The Supreme Court is reviewing whether the reciprocal tariffs imposed by the Trump administration based on the IEEPA were lawful. Previously, both the United States Court of International Trade (USCIT), which handled the case at first instance, and the U.S. Court of Appeals for the District of Columbia Circuit, which heard the case on appeal, ruled that while the IEEPA grants the president the authority to regulate imports, it does not extend to a "broad authority to impose tariffs."

Kyodo News reported, "Dozens of companies, including the U.S. warehouse discount retailer Costco, have also filed lawsuits demanding tariff refunds," and added, "There may be additional lawsuits filed by Japanese-affiliated companies beyond the nine confirmed so far."