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Moving from Japan to the USA: Visas, Taxes & Healthcare Guide

The United States has the largest Japanese community abroad.1 The main long-stay routes are treaty investor or intra-company transfer, H-1B employment, and study or research, and the status you hold shapes your spouse’s work rights, tax position and health cover. This guide summarises the routes and then covers what every mover deals with: US tax residency, the Japan-US tax treaty and Social Security Agreement, health insurance and first-month setup.

MOFA counted 416,380 Japanese nationals in the US at 1 October 2025, 32.1% of all Japanese abroad (as of October 2026).1 Of these, 233,475 (56.1%) were Eijusha (永住者), Japanese nationals with permanent residence.1

Immigration and federal income tax are federal; much of daily life is state law. The Japan-US Income Tax Convention covers only federal income taxes on the US side (Article 2(1)(b)), and states need not follow it: California, for example, tells filers to add back treaty-excluded income unless specifically exempt for state purposes.23 States also set their own rules on driver’s licences, deposits and insurance, so state examples here are labelled as such.

Japan has an Embassy in Washington, DC, 14 consulates-general and consular offices in Anchorage, Portland and Saipan (MOFA list dated 24 February 2023, as of October 2026).4 Japanese nationals staying abroad for 3 months or more must file an Overseas Residential Registration (Zairyu Todoke 在留届) with the mission for their area (Passport Act Article 16), covered in the site’s guide to Japanese embassy help and Tabi-Reg.56

Visa Routes from Japan: E-2, L-1, H-1B, O-1 and Others

Section titled “Visa Routes from Japan: E-2, L-1, H-1B, O-1 and Others”

The main long-stay routes compare as follows (as of October 2026).789101112131415161718

Route Who it suits Employer or investment Initial stay and maximum Spouse work Immigrant intent
E-1 / E-2 Treaty traders and investors, and their key employees Enterprise at least 50% owned by treaty nationals; E-2 investment must be substantial and proportional, with no fixed minimum Up to 2 years; 2-year extensions with no limit on number E-2S spouse authorized incident to status Not a dual-intent class under INA 214(h); see USCIS
L-1A / L-1B Chuzai assignees within a corporate group Qualifying related company; 1 continuous year abroad in the last 3 Up to 3 years (new office 1 year); total 7 years (L-1A) or 5 years (L-1B) L-2S spouse authorized incident to status Dual intent (INA 214(h))
H-1B Local hires in specialty occupations US employer petition; cap and weighted selection unless cap-exempt Up to 3 years; total 6 years H-4 only with an EAD (approved I-140 or AC21 extension) Dual intent (INA 214(h))
O-1 People with extraordinary ability or achievement US employer or US agent petition Up to 3 years; 1-year extensions O-3 may not work Labor certification or preference petition is not a ground to deny
F-1 (+ OPT) Degree students SEVP-certified school Duration of status F-2 may not work See USCIS
J-1 Researchers, scholars, exchange students Exchange visitor program sponsor Program dates J-2 only with USCIS authorization 212(e) may bar H, L or immigrant status
EB-5 / Gold Card Investors seeking permanent residence USD 1,050,000 (USD 800,000 TEA); Gold Card USD 1 million gift plus USD 15,000 fee Permanent residence (EB-5 conditional for 2 years) Unrestricted Immigrant

E-2 Treaty Investor (and E-1 Treaty Trader)

Section titled “E-2 Treaty Investor (and E-1 Treaty Trader)”

E-1 is the Treaty Trader visa and E-2 the Treaty Investor visa; Japan has held treaty status for both since 30 October 1953.719 There is no set dollar minimum for E-2: the investment is judged by proportionality, and the enterprise must be more than marginal or able to become so within five years.78 Employees qualify only if they share the employer’s nationality and hold an executive or supervisory role or essential special qualifications.8

Japanese nationals receive multiple-entry E visas valid for 60 months with no reciprocity fee, and the visa application fee is USD 315 (as of October 2026).2021 US company set-up is covered in the site’s guide to incorporating a company abroad.

An L-1 transferee needs one continuous year of qualifying employment with a related company abroad within the three years before admission.9 A new office must have secured premises and be able to support an executive or managerial role within one year.9 Assignment economics and spouse rights are covered in the site’s guide to expat assignment (Chuzai) versus local hire (Genchi Saiyo).

H-1B Specialty Occupations: Weighted Selection and the USD 100,000 Proclamation

Section titled “H-1B Specialty Occupations: Weighted Selection and the USD 100,000 Proclamation”

H-1B selection is no longer a pure lottery. Since 27 February 2026 registrations are weighted by wage level (four entries at level IV down to one at level I), within a cap of 65,000 plus 20,000 for US master’s graduates; universities and nonprofit or government research organizations are cap-exempt (as of October 2026).1122

Proclamation 10973, extended to 21 September 2027, ties certain H-1B petitions to a USD 100,000 payment, but a federal court vacated USCIS’s implementing guidance on 8 June 2026; DHS says it will comply while it considers next steps and still plans to collect the payment if the order is lifted, so check the current USCIS H-1B page (as of October 2026).23242511 A USD 103,265 cap-petition fee and removal of the 60-day grace period are proposals only, and Executive Order 14431 (18 September 2026) tells agencies to weigh employer layoffs (as of October 2026).262728 Registration and sponsors are covered in the site’s guides to finding an overseas job from Japan and to skilled migration visas.

O-1A covers extraordinary ability in sciences, education, business or athletics, and O-1B covers the arts and film or television, shown by a major international award or at least three regulatory criteria.1310 A US employer or US agent files the petition.13

F-1 students are still admitted for “duration of status”, because a federal court postponed the fixed-period rule nationwide and the government’s appeal is pending; check USCIS and SEVP before relying on this (as of October 2026).1529 OPT gives 12 months plus a 24-month STEM extension, and visa interviews have been required for nearly all nonimmigrant applicants since 1 October 2025 (as of October 2026).1030

J-1 students use Academic Training, not OPT.31 A J-1 funded by the US or Japanese government may fall under INA 212(e), which bars H, L and immigrant status until two years’ home-country presence or a waiver.16 Admissions are covered in the site’s guide to studying abroad from Japan, and OPT and Academic Training in its guide to working abroad after graduation.

EB-5 and the Gold Card are summarised in the table and covered in the site’s guide to golden visas and residency by investment.173218 Natives of Japan were eligible for DV-2026; a court order now under appeal temporarily vacated the December 2025 pause on Diversity Visa issuance for DV-2026 selectees, and a separate court order requires DV-2027 registration to open by 1 November 2026, so check the State Department’s Diversity Visa pages (as of October 2026).33343536

Spouse work rights follow the principal’s status (see the table); E, L and J-2 derivative children must be unmarried and under 21.8910

US Tax Residency: The Substantial Presence Test and Worldwide Income

Section titled “US Tax Residency: The Substantial Presence Test and Worldwide Income”

Green Card Test and Substantial Presence Test

Section titled “Green Card Test and Substantial Presence Test”

You are a US resident alien for tax if you meet either test for the calendar year. The green card test applies if you are a lawful permanent resident at any time in the year; the substantial presence test (SPT) needs at least 31 days this year and at least 183 days counting all of this year’s days, one-third of last year’s and one-sixth of the year before.3738 Days as an exempt individual (F, J, M or Q students, J or Q teachers and trainees, certain foreign-government-related individuals) are not counted, but Form 8843 must be filed to exclude them.38

flowchart TD
    A["Green card holder at any time this year?"] -- "Yes" --> R1["US resident (green card test)"]
    A -- "No" --> B["Present 31 days or more this year?"]
    B -- "No" --> N["Nonresident alien"]
    B -- "Yes" --> C["Days this year + 1/3 last year + 1/6 year before at least 183? (exclude exempt-individual days)"]
    C -- "No" --> N
    C -- "Yes" --> D["Closer connection exception applies? (under 183 days this year, Form 8840)"]
    D -- "Yes" --> N
    D -- "No" --> R2["US resident (substantial presence test)"]
    R2 -.-> T["Treaty tie-breaker may also apply (Article 4)"]

Your First Year: Dual-Status and Residency Start Date

Section titled “Your First Year: Dual-Status and Residency Start Date”

A mover who meets the SPT is generally resident from the first day present in the US that year and nonresident before it, making the arrival year a dual-status year.39 Up to 10 days of presence can be disregarded for the starting date if you show a closer connection to a foreign country, and a first-year choice exists for people who meet the SPT only the following year.39

A married couple can choose to treat a nonresident spouse as resident and file jointly under IRC 6013(g) when one spouse is a US citizen or resident at year-end.39

Resident aliens are generally taxed on their worldwide income, the same as US citizens, while nonresident aliens are taxed only on US-source income and income connected with a US business.39 Residents file Form 1040 and nonresidents Form 1040-NR, normally by 15 April for wage earners (15 June for nonresidents without withheld wages), and foreign tax credits are generally claimed on Form 1116.39

Reporting Japanese Accounts and Funds: FBAR, Form 8938 and PFIC

Section titled “Reporting Japanese Accounts and Funds: FBAR, Form 8938 and PFIC”

An FBAR (FinCEN Form 114) is required when your foreign accounts together exceed USD 10,000 at any time in the year, due 15 April with an automatic extension to 15 October (as of October 2026).40 Form 8938 applies to US residents above USD 50,000 at year-end or USD 75,000 at any time (unmarried), or USD 100,000 and USD 150,000 for joint filers, with penalties from USD 10,000 (as of October 2026).41

Japanese investment trusts (Toshi Shintaku 投資信託) and funds held in NISA may be passive foreign investment companies (PFICs) under the IRS 75% income or 50% asset test, but no IRS guidance names them, so get US tax advice before you become resident.42 Gifts or bequests over USD 100,000 from a nonresident are reported on Form 3520 (as of October 2026).43

Some Japanese brokers apply their own US-residence rules (SBI Securities and Rakuten Securities publish 183-day policies); see the site’s guide to keeping Japanese bank and brokerage accounts.44

Leaving Japan Correctly: Japanese-Side Taxes (Pointers)

Section titled “Leaving Japan Correctly: Japanese-Side Taxes (Pointers)”

Japanese-side departure rules still apply: the Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税) for covered assets of ¥100 million or more after more than 5 of the last 10 years in Japan, resident tax (Juminzei 住民税) fixed by your 1 January address, and a tax agent (Nohzei Kanrinin 納税管理人) for remaining filings.454647 Each has its own guide on this site.

US Estate Tax and Long-Term Green Card Holders

Section titled “US Estate Tax and Long-Term Green Card Holders”

Estates of nonresident non-citizens must file Form 706-NA if US-situated assets exceed USD 60,000 (as of October 2026), and Japan is a US estate and gift tax treaty partner.4849 Long-term green card holders (8 of the last 15 years) who give up permanent residence may face expatriation tax, covered in the site’s guides to Japan inheritance tax abroad and to golden visas.502

The Japan-US Tax Treaty: Salaries, Pensions and Investment Income

Section titled “The Japan-US Tax Treaty: Salaries, Pensions and Investment Income”

Residence Tie-Breaker and the US Citizen / Green Card Rule

Section titled “Residence Tie-Breaker and the US Citizen / Green Card Rule”

The Japan-US Income Tax Convention (2003, amended by the 2013 Protocol in force since 30 August 2019) resolves dual residence with a ladder: permanent home, vital interests, habitual abode, nationality, then mutual agreement (Article 4(3)).512 A US citizen or green card holder counts as a US resident for treaty purposes only if, among other conditions, not a Japanese resident and with substantial presence, a permanent home or habitual abode in the US (Article 4(2)).2

The saving clause in Article 1(4) lets the US tax its residents and citizens as if the treaty did not exist, apart from listed exceptions.2

Salaries, Short Business Trips and Directors’ Fees

Section titled “Salaries, Short Business Trips and Directors’ Fees”

A Japanese resident’s salary for work in the US stays taxable only in Japan if they spend 183 days or less there in any 12-month period, are paid by a non-US employer and the cost is not borne by a US permanent establishment (Article 14).2 Directors’ fees from a Japanese company may still be taxed in Japan (Article 15), relevant to assignees who keep a board seat.2

Under Article 17(1), pensions “including social security payments” are taxable only in the recipient’s state of residence.2 To stop Japanese withholding, US residents file NTA Form 9 (two copies), Form 17-US and an IRS residency certificate (Form 6166) through the Japan Pension Service, and can reclaim tax already withheld with Form 11 within 5 years.52535455 Details are in the site’s guide to receiving your Japanese pension overseas.

Dividends, Interest, Capital Gains and Students

Section titled “Dividends, Interest, Capital Gains and Students”

Dividends are generally limited to 10% at source (5% for 10% corporate holdings), and interest is generally taxable only in the residence state (Articles 10 and 11).2 Gains on real property, including US real property interests, may be taxed where the property is, while most other gains are taxable only in the seller’s residence state (Article 13).2

Article 19 exempts payments from abroad for a student’s or business apprentice’s maintenance and education (apprentices for one year only); Article 20 is deleted.2 The US grants Article 19 only to people who are neither US citizens nor green card holders.2

Japan-US Social Security Agreement: Detachment, Totalization and Health Coverage

Section titled “Japan-US Social Security Agreement: Detachment, Totalization and Health Coverage”

Seconded Workers: The Certificate of Coverage

Section titled “Seconded Workers: The Certificate of Coverage”

The agreement, in force since 1 October 2005, keeps a seconded employee in the Japanese system if the detachment is not expected to exceed five years.5657 JPS adds a 6-month rule (work or residence in Japan with Japanese coverage immediately before dispatch) and allows extensions of up to 3 years if unforeseeable, or up to 4 years to avoid serious hardship (as of October 2026).5859 The employer applies to JPS for the certificate of coverage (Tekiyo Shomeisho 適用証明書).6061

It also covers health insurance: on the US side it applies to Social Security and Medicare (hospital insurance) taxes, and on the Japanese side to pension and health insurance schemes.5662 A seconded worker with a certificate is exempt from both US taxes and stays in Japanese pension and health insurance.58

Local Hires: US Social Security and Medicare Apply

Section titled “Local Hires: US Social Security and Medicare Apply”

A person working in the US for a US employer is covered by US Social Security and Medicare under the agreement’s general rule.56 F-1 and J-1 nonresident students are exempt from these taxes on authorized employment while nonresident, generally for up to 5 calendar years.63 Japanese citizens can consider voluntary National Pension, covered in the site’s guide to voluntary National Pension abroad.

Totalization: Adding Japanese and US Periods

Section titled “Totalization: Adding Japanese and US Periods”

For a US benefit, you need at least six US credits before Japanese periods are added, with three months of Japanese coverage counting as one US quarter.5664 The general US rule is 40 credits, earned at one per USD 1,890 of covered earnings in 2026 up to four a year (as of October 2026).65 For Japanese disability or survivors’ benefits under the agreement, JPS also requires 1 year of US coverage in the 2 years before the first medical examination or death.58

The agreement excludes the Medicare entitlement provisions of the Social Security Act, so totalized periods should not be expected to create premium-free Medicare Part A.5666 Foreign residents who take the Japanese lump-sum withdrawal lose those periods for totalization, as the site’s social security agreements guide explains.67

US Healthcare for New Arrivals: Employer Plans, the Marketplace and Plan Vocabulary

Section titled “US Healthcare for New Arrivals: Employer Plans, the Marketplace and Plan Vocabulary”

No Universal Public Coverage: Where Insurance Comes From

Section titled “No Universal Public Coverage: Where Insurance Comes From”

New arrivals generally get cover from an employer plan, a Marketplace plan (HealthCare.gov or a state exchange) or a school plan.68 HealthCare.gov’s Medicaid and CHIP list names green card holders, Cuban or Haitian entrants, COFA migrants and, in certain states, “lawfully residing” pregnant women and children, while Medicare Part A comes through Social Security entitlement or, for purchase, citizenship or permanent residence plus 5 years’ residence.686669

The federal penalty for having no insurance has been zero since 2019, but states may impose their own; California, for example, applies a state penalty through its income tax return.7071 J-1 exchange visitors need cover of at least USD 100,000 per accident or illness, plus repatriation and evacuation benefits.72

Leaving Japanese public health insurance on departure is covered in the site’s guide to cancelling National Health Insurance and Shakai Hoken. Seconded workers keep Japanese employer insurance and can claim overseas medical expense reimbursement (Kaigai Ryoyohi 海外療養費).73

HealthCare.gov defines the key terms as follows.74

Term Meaning (HealthCare.gov)
Premium The amount you pay for your health insurance every month
Deductible What you pay for covered services before the plan starts to pay
Copayment A fixed amount you pay for a covered service after the deductible
Coinsurance A percentage of the cost of a covered service you pay after the deductible
Out-of-pocket maximum The most you pay for covered services in a plan year (excludes premiums, non-covered and out-of-network costs)
HMO Usually limits cover to its own or contracted doctors; generally no out-of-network cover except emergencies
PPO Pay less in network; out-of-network care at additional cost
EPO Services covered only in the plan’s network, except emergencies

The Marketplace out-of-pocket limit is USD 10,600 for an individual and USD 21,200 for a family in 2026, rising to USD 12,000 and USD 24,000 in 2027 (as of October 2026).74

The Marketplace, Special Enrollment and the 2027 Premium Tax Credit Change

Section titled “The Marketplace, Special Enrollment and the 2027 Premium Tax Credit Change”

Lawfully present noncitizens, including holders of work and student visas, can buy Marketplace plans.6875 Moving to the US from abroad opens a special enrollment period of generally 60 days, and living abroad for at least one day in the previous 60 days satisfies the prior-coverage condition.7677 Open enrollment for 2027 coverage starts 1 November; check HealthCare.gov or your state exchange for the closing date (as of October 2026).7879

From plan years beginning 1 January 2027, temporary visa holders lose Marketplace savings. Public Law 119-21 (section 71301) amended IRC 36B so that, for tax years beginning after 31 December 2026, a lawfully present noncitizen can claim the premium tax credit only if they are, and are reasonably expected to remain for the whole enrollment period, a lawful permanent resident, a Cuban or Haitian entrant, or a person lawfully residing under a Compact of Free Association (as of October 2026).8081 HealthCare.gov states that other immigration statuses “may be eligible for Marketplace coverage, but not savings”.6875

In practice, H-1B, L-1, E-2, O-1, F-1 and J-1 holders can still buy 2027 Marketplace plans, but without premium tax credits or other savings, while green card holders may still qualify based on income; employer plans are not affected by these provisions.8068 Separately, section 71302 ended, for tax years beginning after 31 December 2025, the rule letting lawfully present people below 100% of the poverty line claim the credit (as of October 2026).8081

Under EMTALA, Medicare-participating hospitals with emergency departments must screen and stabilize patients regardless of ability to pay.82 The No Surprises Act protects against unexpected out-of-network bills for emergency care, certain care at in-network facilities and air ambulances, and uninsured patients can usually get a good faith estimate and dispute bills at least USD 400 above it.83

Financial Groundwork: SSN, ITIN, Bank Accounts and Building Credit

Section titled “Financial Groundwork: SSN, ITIN, Bank Accounts and Building Credit”

Generally only noncitizens authorized to work can get a Social Security Number (SSN), and you do not need one for a driver’s licence, school registration or private health insurance.84 SSA suggests starting online and visiting an office within 45 days, or otherwise waiting 10 days after arrival, with your passport and immigration documents such as the I-94, I-20 or DS-2019 (as of October 2026).84 E-2S and L-2S spouses are work-authorized and so can apply, but F-2 dependents cannot get SSNs.8985

ITIN for Spouses Without Work Authorization

Section titled “ITIN for Spouses Without Work Authorization”

An Individual Taxpayer Identification Number (ITIN, Form W-7) is for people with a federal tax purpose who are not eligible for an SSN, such as a spouse filing jointly with a resident.86

Banks must verify identity, but a non-US person can use a passport number and country of issuance, a taxpayer identification number or another government photo ID number instead of an SSN.87 FDIC insurance covers USD 250,000 per depositor, per insured bank, for each ownership category (as of October 2026).88 Remittances are covered in the site’s guide to sending money out of Japan.

Credit Reports and Building a Credit History

Section titled “Credit Reports and Building a Credit History”

This guide found no official source on whether US lenders use Japanese credit history. The CFPB suggests a secured card, a credit builder loan from a bank or credit union, or a low-limit store card to start, and free reports from the three bureaus are available weekly at AnnualCreditReport.com (as of October 2026).8990

Housing and Schooling: Renting, Fair Housing and Public Schools

Section titled “Housing and Schooling: Renting, Fair Housing and Public Schools”

Renting: Applications, Screening and Deposits

Section titled “Renting: Applications, Screening and Deposits”

The Fair Housing Act makes it unlawful to refuse to rent, or to discriminate in rental terms, because of national origin, among other grounds.91 If a tenant screening or credit report leads to a denial, the landlord must tell you and identify the reporting company, and you can get a free copy within 60 days and dispute errors.92

Deposit limits are state law. In California, for example, the limit is generally one month’s rent for tenancies after 1 July 2024, with an itemized statement due within 21 days of move-out (as of October 2026).93 Check your own state’s rules.

F-1 children may not attend public elementary school and may attend public high school for up to 12 months only, with reimbursement, but F-2 children may attend public K-12 schools without extra permission.1494 No official page addresses E-2, L-2, H-4 or O-3 children, so contact the local school district about enrolment documents.

Few Japanese schools are in North America: MEXT lists 4 of its 90 certified Japanese schools (Nihonjin Gakko 日本人学校) and 89 of 246 supplementary schools (Hoshuko 補習校) in North America (as of October 2026).9596 Both are covered in the site’s guides to schooling abroad and Hoshuko.

  • Driving: a Japanese international driving permit is valid for one year from issue, but residents must follow state licence rules; Virginia, for example, gives new residents 60 days and lists Japan for licence exchange (as of October 2026).979899 Check your state DMV and the site’s guide to driving abroad.
  • Household goods: household effects used abroad for at least one year can enter duty-free with CBP Form 3299, US-bound Japan Post mail needs electronic pre-registration from 15 October 2026, and duty-free mail claims need formal entry from 22 October 2026 (as of October 2026).100101102103 See the site’s guide to international moving.
  • Pets: dogs from Japan must be at least 6 months old, microchipped and have a CDC Dog Import Form receipt; cats need no federal rabies proof (as of October 2026).104105106107
  • Electricity and medications: 120V, 60Hz, plug types A and B; carry medicines in original containers with an English prescription or doctor’s note.108109
  • I-94: air arrivals get an electronic I-94, retrievable on the CBP website and needed to show status.110

Step-by-Step Administrative Procedure & Timeline

Section titled “Step-by-Step Administrative Procedure & Timeline”

Timings are typical, not statutory.

When Actions
T-12 to T-6 months Choose a route; H-1B registration in March for petitions from 1 April111112; E-2 investment and business plan8; school admission and I-20 or DS-2019; J-1 212(e) check16
T-6 to T-3 months USCIS petition approval where needed; DS-160 and interview at the US Embassy in Tokyo or a US consulate in Japan that offers visa services30; H-1B, H-4, F, M and J applicants set social media profiles to public113; visa fee USD 185 (F, J), USD 205 (H, L, O) or USD 315 (E)21; SEVIS fee USD 350 (F) or USD 220 (J)114; certificate of coverage for seconded workers60
T-1 month Japan exit procedures, Departure Tax check, Juminzei and tax agent454647; Japan Post pre-registration for mailed goods102
First 60 days Check I-94110; SSN84; bank account87; Marketplace special enrollment if not on an employer plan7677; lease; state driver’s licence99; school enrolment; Zairyu Todoke5
First US tax year SPT and dual-status return; FBAR, Form 8938 and PFIC review; Form 9, Form 17-US and Form 6166 if receiving a Japanese pension383940414252

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Section titled “Japanese Citizens vs. Foreign Residents: Critical Distinctions”

E visas follow nationality, not residence. A foreign resident of Japan qualifies only through their own country’s E treaty, with an enterprise at least 50% owned by nationals of that country, and visa fees and validity follow nationality.720 The US Embassy asks applicants to apply in their country of residence or nationality.19

Foreign residents should check nationality-based measures that do not affect Japanese citizens. A State Department pause on immigrant visas for nationals of 75 countries (Japan not listed) was set aside by a federal court and the ruling is on appeal, and Proclamation 10998 restricts entry for other listed nationalities; check current State Department pages for your nationality (as of October 2026).115116117 Diversity Visa eligibility follows country of birth.33

Japanese citizens who naturalise as US citizens lose Japanese nationality (Nationality Act Article 11(1)); a green card does not change nationality.118 Foreign permanent residents leaving Japan should plan their re-entry permit, covered in the site’s guide to Japanese citizens versus foreign residents.119

Common Pitfalls & Regulatory Compliance Risks

Section titled “Common Pitfalls & Regulatory Compliance Risks”
  • Treating H-1B as a random lottery or the USD 100,000 payment as settled. Fix: check the current USCIS page.112225
  • Assuming the agreement covers local hires. Fix: only seconded workers with a certificate are exempt, within the 5-year expectation and 6-month rule.5856
  • Budgeting for Marketplace subsidies on a temporary visa. Fix: no premium tax credits for 2027 coverage.8068
  • Missing FBAR or Form 8938, or ignoring PFIC rules. Fix: review Japanese accounts and funds before arrival.404142
  • Forgetting the pension treaty forms. Fix: file Form 9, Form 17-US and Form 6166 with JPS.5254
  • J-1 grantees planning an H-1B without checking 212(e). Fix: confirm whether the rule applies.16

Cross-border tax and finance

Pension and social security

Work and investment

Japan exit procedures


  1. Ministry of Foreign Affairs of Japan, Consular Affairs Bureau, “海外在留邦人数調査統計 令和7年(2025年)10月1日現在”, PDF, https://www.mofa.go.jp/mofaj/files/100957047.pdf ; archived http://web.archive.org/web/20260421192127id_/https://www.mofa.go.jp/mofaj/files/100957047.pdf ↩ ↩2 ↩3

  2. Ministry of Finance, Japan-United States Income Tax Convention (2003) as amended by the 2013 Protocol, consolidated English text, Articles 1, 2, 4, 10, 11, 13, 14, 15, 17, 19, 20, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/USA_ST_en.pdf ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12

  3. California Franchise Tax Board, 2025 Instructions for Schedule CA (540NR) (tax treaty adjustments), https://www.ftb.ca.gov/forms/2025/2025-540nr-ca-instructions.html ↩

  4. Ministry of Foreign Affairs of Japan, 「在アメリカ合衆国日本国大使館・総領事館」 (list dated 24 February 2023), https://www.mofa.go.jp/mofaj/annai/zaigai/list/n_ame/usa.html ; read via web.archive.org snapshot of 9 September 2026 (direct fetch blocked) ↩

  5. e-Gov, 旅券法 (Passport Act, Act No. 267 of 1951), revision effective 17 July 2026, Article 16, https://laws.e-gov.go.jp/api/2/law_data/326AC0000000267 ↩ ↩2

  6. MOFA, オンライン在留届(ORRネット)在留届FAQ, accessed October 2026, https://www.ezairyu.mofa.go.jp/RRnet/faq.html ↩

  7. US Department of State, 9 FAM 402.9 Treaty Traders, Investors, and Specialty Occupations (E visas), including treaty country table, accessed October 2026, https://fam.state.gov/fam/09FAM/09FAM040209.html ↩ ↩2 ↩3 ↩4

  8. USCIS, “E-2 Treaty Investors”, last reviewed 20 August 2026, https://www.uscis.gov/working-in-the-united-states/temporary-workers/e-2-treaty-investors ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  9. USCIS, “L-1A Intracompany Transferee Executive or Manager”, last reviewed 31 August 2026, https://www.uscis.gov/working-in-the-united-states/temporary-workers/l-1a-intracompany-transferee-executive-or-manager ↩ ↩2 ↩3 ↩4 ↩5

  10. eCFR, 8 CFR 214.2, paragraphs (e), (f) (in-force text), (h)(13), (h)(15), (j)(1)(v), (l)(4), (l)(12), (l)(15), (l)(16), (o)(3), (o)(6), (o)(12), (o)(13), point-in-time version as of 14 September 2026, https://www.ecfr.gov/on/2026-09-14/title-8/section-214.2 ↩ ↩2 ↩3 ↩4

  11. USCIS, “H-1B Specialty Occupations”, last reviewed 21 September 2026 (re-checked 18 October 2026), https://www.uscis.gov/working-in-the-united-states/h-1b-specialty-occupations ↩ ↩2 ↩3 ↩4

  12. USCIS, “Employment Authorization for Certain H-4 Dependent Spouses”, last reviewed 2 August 2024, https://www.uscis.gov/working-in-the-united-states/temporary-workers/h-1b-specialty-occupations/employment-authorization-for-certain-h-4-dependent-spouses ↩

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  116. US District Court for the Southern District of New York, Catholic Legal Immigration Network, Inc. v. Rubio, No. 1:26-cv-00858 (JAV): Opinion and Order (ECF No. 83), 21 August 2026, https://storage.courtlistener.com/recap/gov.uscourts.nysd.657161/gov.uscourts.nysd.657161.83.0_1.pdf ; Clerk’s Judgment (ECF No. 84), 24 August 2026, https://storage.courtlistener.com/recap/gov.uscourts.nysd.657161/gov.uscourts.nysd.657161.84.0.pdf ; Notice of Appeal (ECF No. 98), 10 September 2026, https://storage.courtlistener.com/recap/gov.uscourts.nysd.657161/gov.uscourts.nysd.657161.98.0.pdf ; Opinion and Order denying stay pending appeal (ECF No. 109), 25 September 2026, https://storage.courtlistener.com/recap/gov.uscourts.nysd.657161/gov.uscourts.nysd.657161.109.0.pdf ; docket, https://www.courtlistener.com/docket/72218277/catholic-legal-immigration-network-inc-v-rubio/ ↩

  117. The President, Proclamation 10998, “Restricting and Limiting the Entry of Foreign Nationals To Protect the Security of the United States”, 16 December 2025, FR Doc. 2025-23570, 90 FR 59717, effective 1 January 2026, https://www.federalregister.gov/documents/full_text/text/2025/12/19/2025-23570.txt ↩

  118. e-Gov, 国籍法 (Nationality Act, Act No. 147 of 1950), Article 11, https://laws.e-gov.go.jp/law/325AC0000000147 ↩

  119. Immigration Services Agency of Japan, 「再入国許可(入管法第26条)」, https://www.moj.go.jp/isa/immigration/procedures/sainyukoku_00002.html ; 「みなし再入国許可(入管法第26条の2)」, https://www.moj.go.jp/isa/immigration/procedures/minashisainyukoku_00001.html ↩