The articles on this site are written and reviewed by Takuya Yukimoto, an Enrolled Agent (EA) licensed to practice before the Internal Revenue Service. U.S. tax law changes often, rules differ from state to state, and cross-border situations add the question of double taxation with Japan. So that readers can actually rely on what they find here, this page sets out the author’s background and the editorial standards behind the articles.
Author: Takuya Yukimoto, EA
Takuya Yukimoto practices U.S. tax at CLT NY INC. as an Enrolled Agent admitted to practice before the IRS. His clients are Japanese expatriates, green card holders, and entrepreneurs living in the United States, along with people based in Japan who own U.S. assets or run U.S. businesses. The work spans individual returns (Forms 1040 and 1040-NR) through corporate filings (Forms 1120, 1120-S, and 1065), in all 50 states.
What an Enrolled Agent Is
An Enrolled Agent is a tax professional licensed by the U.S. Department of the Treasury. Like attorneys and certified public accountants, an EA has unlimited rights to represent taxpayers before the IRS. Unlike the CPA license, which is granted state by state, the EA credential is federal, so an EA can represent clients before the tax authorities of any of the 50 states, handle examinations, respond to notices and collection actions, and negotiate settlements on a client’s behalf.
Areas of Focus
- Individual returns: Forms 1040 and 1040-NR, residency determinations (the substantial presence test and the closer connection exception), and dual-status filings
- Departure and repatriation: the exit tax under Section 877A, green card abandonment, the sailing permit, and Form 1040-NR filings after a move to Japan
- U.S.-Japan tax treaty: allocation of taxing rights over dividends, interest, pensions, and wages; treaty disclosure on Form 8833; the foreign tax credit on Form 1116
- Foreign asset reporting: the FBAR (FinCEN Form 114), FATCA (Form 8938), Form 3520, Form 5471, and PFIC reporting on Form 8621
- Business tax: U.S. company formation (C corporation and LLC), Forms 1120, 1120-S, and 1065, state registration and sales tax nexus, and withholding on Forms 1042 and 1042-S
- Real estate: the net election under Section 871(d), FIRPTA withholding, 1031 exchanges, and depreciation and recapture
Editorial Standards
Articles on this site are prepared according to the following standards.
- Figures such as tax rates, deduction and exclusion amounts, thresholds, deadlines, and penalties are verified against primary sources, principally IRS.gov, or reputable professional tax sources, and the applicable year is stated (for example, as of 2026).
- Where legislation, case law, or administrative guidance has changed, including the One Big Beautiful Bill Act enacted on July 4, 2025, articles reflect the law as amended.
- Where the outcome depends on individual circumstances, articles avoid categorical statements and direct readers to confirm the position with a professional.
- Articles are provided for general informational purposes and do not constitute individual tax advice. Readers should review current IRS rules and consult a qualified U.S. tax professional before acting.
Getting in Touch
If you have read an article and are unsure whether it applies to your situation, please get in touch. Consultations and estimates are free, and we work by email and Zoom from anywhere in the 50 states, and from Japan after you return. See About CLT NY INC. and Contact for details.