International Tax
US Tax Attorney for Americans in Japan
Japan is home to tens of thousands of US citizens — including long-term expats, US military families at Yokosuka, Okinawa, and elsewhere, and US-Japan dual nationals. Japanese financial products require careful US analysis.
Key US Tax Issues for Japan
Japanese NISA Accounts
Japan's Nippon Individual Savings Account (NISA) is a tax-sheltered investment account. Like the UK ISA and Canadian TFSA, income earned inside a NISA is fully taxable to US persons. Funds held may be PFICs.
Japanese Pension (iDeCo)
Individual-type defined contribution pension accounts (iDeCo) are Japan's answer to the US 401(k). US treaty treatment of iDeCo requires careful analysis.
FBAR for Japanese Accounts
US persons with Japanese bank, brokerage, or pension accounts exceeding $10,000 in aggregate must file annual FBARs.
US Military in Japan
US military members stationed in Japan face complex interactions between base pay, Combat Zone exclusions, and Japanese host nation considerations.
Common Questions
Is my Japanese NISA account taxable in the US?
Yes. The NISA tax shelter applies under Japanese law, not US law. US persons with NISA accounts must report all income earned inside the NISA on their US returns. Investment funds inside may be PFICs.
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Country-specific IRS and court information
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