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Let be a field of arbitrary characteristic. Nakai (1978) proved a structure theorem for -domains admitting a nontrivial locally finite iterative higher derivation when is algebraically closed. In this paper, we generalize Nakai’s theorem to cover the case where is not algebraically closed. As a consequence, we obtain a cancellation theorem of the following form: Let and be finitely generated -domains with $A[x]\simeq _kA’[x]A\bar{k}\otimes _kA\mathop{\rm trans.deg}\nolimits_kA=2A\simeq _kA’$. This generalizes the cancellation theorem of Crachiola (2009).

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