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Service Offerings - For U.S. Residents, Those Planning to Return to Japan, International Tax, Tax Planning

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How We Can Support Your Return to Japan from the U.S.

Returning to Japan from the U.S. involves significant changes to your living environment and, at the same time, is a critical period when Japanese and U.S. tax rules interact in complex ways.
We provide professional support to address your tax-related concerns and questions one by one with care, from before your return to after, so you can confidently begin your new life in Japan.
We propose optimal strategies to help you avoid unexpected tax liabilities and filing omissions, and to protect your valuable assets.

01

Pre-Move Tax Consulting

Pre-Return Tax Planning

Why Advance Planning Matters

Your post-return tax obligations can vary greatly depending on how well you prepare in advance. In particular, organizing your assets and determining the timing of sales are critical decisions that cannot be changed after you return to Japan. Our pre-return tax planning services include the following:

  • 01

    Advice on Japanese Tax Residency Determination

    We advise on when you will be treated as a tax resident of Japan, based on factors such as your place of residence, length of stay, employment, family circumstances, and resident registration (Juminhyo).

  • 02

    Advice on Remittances to Japan

    We advise on optimal remittance planning that addresses tax risks, including foreign exchange gains and gift tax, while taking advantage of the remittance tax treatment available to non-permanent residents under Japanese tax law.

  • 03

    Advice on Distributions and Utilization of U.S. Pension Assets

    We advise on tax-efficient approaches, including the Japanese tax treatment of different types of retirement accounts (e.g., treatment as miscellaneous income or lump-sum income), the benefits of cashing out a Roth IRA prior to returning to Japan, and methods for identifying principal contributions to IRA and 401(k) accounts.

  • 04

    Lifetime Gift Planning and Implementation Support

    We advise on effective lifetime gifting strategies that utilize the U.S. unified credit available while you are a U.S. resident.

  • 05

    Identification and Collection of Required Information

    We identify and organize the information you should gather before returning to Japan, including investment account acquisition details and contribution histories for U.S. retirement accounts, to support post-return tax returns.

02

Ongoing Support

Post-Return Tax Consulting

Why Ongoing Support After Your Return Matters

Even after your return to Japan, tax-related matters continue to arise, including income from U.S. assets, remittances to family members, and future inheritance considerations. Addressing these matters appropriately requires a clear understanding of both Japanese and U.S. tax rules. Our post-return tax services include the following:

  • 01

    Advice on Income Tax and Local Inhabitant Tax

    We advise on reporting U.S.-source income—such as dividends, interest, and rental income—for Japanese national and local tax purposes, and assist with foreign tax credit applications.

  • 02

    Advice on Distributions and Reporting of U.S. Retirement Accounts

    The timing and method of retirement account distributions can have a significant impact on the amount of tax due. We provide advice that takes into account the tax return obligations in both Japan and the United States.

  • 03

    Ongoing Advice on Inheritance and Gift Matters

    We provide advice on inheritance and gift planning following your return, taking into account the tax rules of both Japan and the United States.

  • 04

    Updates and Advice on Tax Law Changes

    In the event of changes to Japanese or U.S. tax laws, we provide timely and relevant updates and advise on appropriate responses.

03

Tax Return Preparation and Asset Disclosure Support

Tax Support in Japan

Why Professional Tax Support in Japan Matters

Tax returns in Japan have their own rules and formats, which differ from those of the United States. For individuals with U.S. income or assets, professional support helps ensure compliance and peace of mind. Our tax services in Japan include the following:

  • 01

    Japanese Income Tax Return Preparation

    We advise on when you will be treated as a tax resident of Japan, based on factors such as your place of residence, length of stay, employment, family circumstances, and resident registration (Juminhyo).

  • 02

    Preparation of the Report on Foreign Assets (Kokugai Zaisan Chosho)

    We assist with creating and submitting the Report on Foreign Assets, required for individuals with foreign assets over ¥50 million.

  • 03

    Preparation of the Statement of Assets and Liabilities (Zaisan Saimu Chosho)

    We support the preparation and submission of the Statement of Assets and Liabilities (Zaisan Saimu Chosho) for individuals who meet the applicable requirements, covering both domestic and overseas assets and liabilities.

  • 04

    Responding to Tax Authority Inquiries

    If you receive an inquiry from the tax authority—such as regarding overseas remittances—we advise on how to respond and can prepare the necessary documents.

  • 5

    Inheritance Tax Return Preparation

    We support the preparation and filing of inheritance tax returns involving U.S. assets, trusts, U.S. citizens, and U.S. residents.

  • 06

    Tax Services for Japanese Corporations

    We support Japanese corporations with establishment, tax advisory, tax return preparation, and other services, considering U.S. tax implications.