International Tax & Treaties
For U.S. residents with income or assets in Japan, holders of Japanese bank accounts and funds, and U.S. companies that deal with a Japanese parent. This category covers the U.S.-Japan tax treaty, the Foreign Earned Income Exclusion and Foreign Tax Credit, FBAR and Form 8938 reporting, PFICs, cross-border withholding, and permanent establishment risk. Start with Form 8938 vs. FBAR, FEIE vs. the Foreign Tax Credit for Japan income, and Japanese investment trusts as PFICs.



![Form 8938 vs. FBAR (FinCEN Form 114): Thresholds, Covered Assets, Deadlines and Penalties Compared [2026] temp 1767708466](https://cltny.com/wp-content/uploads/2026/01/temp_1767708466-1024x682.jpg)




