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    • Useful info / Restaurant / Gourmet
    • 2026/01/16 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Daikokuya ＆ Hachioji Ramen Latest Deals

    ✨ All Daikokuya restaurants ＆ Loyalty program has started at Hachioji Ramen ！
    Earn points and get coupons 🍜

    🥗Additional salad varieties at Little Tokyo restaurant ！
    We are also serving in helmet bowls 🧢

    🍱🍱Lunch time only Bento Box at Monterey Park restaurant
    It is very popular and many customers are enjoying it.
    Please try this opportunity ！

    🍣 El Monte store limited Sushi Rolls
    We have added 8 kinds of special rolls.
    Please enjoy our store exclusive rolls ！

    🍢 Oden is now on sale at Annex store
    Winter limited Oden is now on sale ！
    It is still on sale due to popular demand. ！

    🥢New appetizers at Hachioji Craft Ramen
    New appetizers are now available ！
    Please take this opportunity to try them ！

    • Useful info / Professional
    • 2026/01/16 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    ~Column in BibiNavi~Attorney Joseph Pitera's "Family and Divorce Troubles" Rush Haven

    ~Column in BibiNavi~Attorney Joseph Pitera's "Family and Divorce Troubles"

    Helping all those who are suffering from family and divorce troubles.
    Under the supervision of Joseph Pitera, a lawyer with many years of experience and achievements since 1994, this site provides useful information for solving problems related to divorce, family troubles, and criminal cases related to them.
    In this age of information, we are here to provide you with correct information ・ and knowledge to help you resolve your problems quickly.


    Click here to access Bibinavi Life Supporters ！
    https://losangeles.vivinavi.com/jpn/ls/jpitteralegal/15

    • Useful info / Professional
    • 2026/01/16 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    For those who want to work in the U.S. ！ When you register with HRAIT, you will receive "direct offers" from companies.

    Now, HRAIT is receiving a surge of job requests from companies all over the U.S. ！

    Japanese ＋ Many companies are looking for bilingual people like you for jobs where you can use your English, work with no experience, or consult with visa support.

    ---

    ■ What you can do when you register with HRAIT

    - Scout from companies ・ Receive offers
    - AI will automatically recommend suitable jobs
    - Recruiters will
    - Career consultation support - Private job introductions
    - Check all US companies at once

    Registration is completely free ！

    You can start your job search in the US in an efficient way.

    ---

    ■ Free online "HRAIT IQ+ Job Seeker Consultation" now available ！

    "What jobs are available ？"

    "Where to start "

    "I am not confident with my resume …"

    These concerns and questions can be resolved in one

    HRAIT IQ+ Job Seeker Consultation （ Free ・ Online ）.

    Consultations ：

    - How to use HRAIT
    - What makes it easier to get offers
    - How AI matching works
    - Latest information on finding a job in the US
    - Matching your work history How to find a job that fits your work history

    and more in a short, easy-to-understand presentation.

    ---

    ■ Feel free to join us for a consultation ！

    You can participate from anywhere since it is online.

    There is no fee to participate. Those who have just started their job search are also welcome.

    👇 Register now for free ・ Book a consultation

    https://hr.aitworks.com/hraitiq-demo-jobseeker/

    HRAIT will be career in the United States.

    ---

    🌐 Contact （ Japanese OK ）

    Official website ： https://hr.aitworks.com/

    Email ： hr@aitworks.com

    • Useful info / Professional
    • 2026/01/16 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Need help with your divorce ❓ Call us for a free initial consultation （ 1 5 minute ）. Reasonable legal fees.

    LAW OFFICES OF MIYUKI NISHIMURA
    We can solve your problems at the Law Office of Miyuki Nishimura.
    If you are troubled with divorce problems, etc., ？
    please feel free to contact us.
    We offer a free 15 minute initial consultation.
    Simple Divorce ＄ From 1500.
    All consultations are in Japanese, so we can help you understand the legal language and help you make an informed decision.

    Divorce Divorce

    Custody Custody

    Child Support

    Spousal Support

    Division of Property Division of Property

    Domestic Violence Prevention

    Premarital Agreement


    Please contact us with your concerns. Please feel free to contact us.
    Nishimura & Miyuki Law Office
    (323) 677-2632 Mon - Fri: 9 am to 6 pm
    Calls made from Japan will not be returned. If you cannot get through, please let us know by e-mail.
    If you have any questions, please contact us at
    miyuki@lawofficeofnishimura.com

    For reservations or estimated costs, please contact us at the following email address and we will reply within one business day.
    joan@lawofficeofnishimura.com

    https://www.lawofficeofnishimura.com/ja

    First 15 minutes free

    • Useful info / Professional
    • 2026/01/16 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Skygo Mobile - Mobile Service in the U.S.

    ・ Contracts available from Japan
    ・ Plans from major US carriers available
    ・ Japanese speaking customer support
    ・ New numbers and switching from other companies is smooth
    ・ No contract term restrictions

    Skygo Mobile is a mobile service for domestic use in the U.S. that can be applied for from Japan.
    No high deposit or US ID verification required when signing up.
    Foreign students and expatriates can also use this service with no worries.

    💰 Plans from major US carriers per month $ 50 ～ ！

    Check out our plans first ！
    Find the right plan for you ！

    ●Questions ・ You can also call us for application●
    ✉ info@skygomobile.com
    ☎ +1(833)467-5946
    (Feel free to contact us in Japanese Please feel free to contact us in Japanese)

    携帯SIM携帯電話eSIM留学

    Coupon Code ： First $ 10 off with VIVINAVI!

    • Useful info / Transporation
    • 2026/01/16 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    For those who are planning to return to Japan ・, airport pick-up service is available ！.

    Leave it to us to provide airport transfers for your temporary return to Japan or your return to your hometown. Early morning ・ No matter late at night, we will ensure that the car will be dispatched by advance reservation.
    This service is available without worrying about the time.

    🌟 Service Features
    [24 hours Japanese service]
    Japanese drivers and customer service are also available in Japanese.

    [Constant flight status check]
    Flexible response to early arrivals and delays of flights.
    The driver and staff in charge monitor the status of your flight at all times to ensure a smooth arrival.

    ・ Usage scenarios
    Airport transfers for temporary return
    Family or group return home
    Convenient for travel with a lot of luggage or business trip ！

    Available 24 hours a day, 7 days a week.
    We invite you to take advantage of our airport transfer service for a comfortable and stress-free travel experience.

    • Useful info / Professional
    • 2026/01/15 (Thu)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Nexus Doing Business California （ Nexus ）

    If you are starting a business in the state of California, you should know about Nexus.

    Nexus （ Nexus ）" means a sufficient nexus between the state and the business to impose sales tax （ sales tax ）. If this nexus exists, the company is obligated to collect ・ and pay sales tax to that state. California also requires out-of-state businesses to collect and pay sales tax if certain conditions are met.

    There are three main types of Sales Tax Nexus in California ：
    1. Physical Nexus （ Physical Nexus ）
    ・ A store, warehouse, or office in California, Physical Nexus
    ・ Has employees, agents, or sales persons in the state
    ・ Stores goods in California
    ・ Exhibits at trade shows or conducts sales activities in the state
    → If this is the case, the Sales Tax obligation is immediately triggered, regardless of the size of the sales.

    2. Economic Nexus （ Economic Nexus ）
    The requirement in California is that if sales in California exceed $ 500,000 in a year, Sales Tax must be paid even if you have no physical presence in the state. There are no criteria for
    or quantity （ of sales ）. Only the monetary criterion applies. For example, whether you have 100 or 10,000 cases, $ you will get a nexus if you exceed 500,000.

    3. Marketplace Facilitator Nexus （ Marketplace Nexus ）
    If you sell through marketplaces such as Amazon or eBay （ starting in 2020 , the marketplace （ such as Amazon ） will collect Sales Tax on your behalf ・ and you will be required to pay it ・, but if you sell from your own site, you will be required to pay it.
    *At the same time, the seller must file his/her own Sales Tax. *Please be careful if you sell directly through your own e-commerce site at the same time.

    Registration of Sales Tax ・ The process of payment is as follows.
    ・ Apply for Sales Tax Permit to California Department of Tax and Fee Administration (CDTFA)
    ・ File monthly/quarterly/annually ・ Pay tax （ Depending on size Frequency varies ）
    ・ Electronic filing ・ ACH payment and other methods available for payment

    *Note ： Tax rates vary by county ・ city, so please check in advance.

    会計事務所経理税務タックスリターンアメリカ会社設立

    FY2025 Early Bird Special

    Individuals&Single Member LLC ： 10% OFF if y...

    • Useful info / Professional
    • 2026/01/15 (Thu)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Trump Administration Tax Reform/Tip ・ Overtime Tax Exemption ------- Aohama Accounting Firm -------

    Federal Income Tax Deduction for Tips
    The new tax incentives announced by the Trump Administration in July 2025 are said to be favorable reforms for working families. The new tax measure includes a Federal Income Tax deduction for tip income ・ for certain overtime work. At present, the measure has a four-year expiration date of 01/01/2025 － 12/31/2028.
    *Note ： This does not apply to State Income Tax （ for CA ).

    Previously …
    Tip was taxable (including Income Tax, Social Security , Medicare ） and therefore both Cash ・ Non-Cash Tip on Tax Return, Non-Cash Tip, both Cash and Non-Cash Tip, were required to report the tip as income to the IRS.
    The new tax system …
    does not change the basic rules, but adds the ability to deduct tip income from federal taxable income. Up to $25,000 per year can be deducted from income if certain conditions are met.

    ・ Eligibility
    - Deductible ： Tip voluntarily paid and received by customer (including Cash, Credit Card) ）
    - Deduction limit ： $25,000 per year
    -Income Limit ： Annual income $ $150,000 （ Joint returns exceed $ $300,000 ）
    Deduction reduced by $100 for each $1,000 in excess
    - Covered Occupations ： Major service occupations as published by the government （ Professionals are not eligible ）
    ・ Notes
    -Reporting requirements to the IRS remain in place.
    -Tip amount must be shown on W-2
    -Social Security and Medicare must pay for Tip

    Federal Income Tax deduction for overtime pay Federal Income Tax Deduction
    Similar to Tip, certain qualifying overtime wages may be deducted from taxable income for Federal Income Tax purposes for the years 2025 － 2028.
    ・ Eligibility
    -Deductible ： FLSA （ Excess over regular wages paid for overtime work as defined by the Federal Labor Standards Act ）
    -Deduction Cap ： Single Declaration- ＄ 12,500 Married Declaration- ＄ 25,000
    - Income Limit ： Same formula as Tip's Tax Deduction
    - Covered Occupations ： No limits
    ・ Notes
    - Overtime allowed by state law or company's own - must meet FLSA requirements
    - Employer to list qualifying overtime on W-2 Mandatory
    -Abuse of system for tax savings purposes - risk of violating FLSA and being subject to tax audit

    Summary and future actions
    Tip to be implemented starting in 2025 ＆ Overtime Federal Income Tax deductions will reduce Income Tax and will be of great help to lower ～ middle class families （ mainly service sector workers ）. The conditions and criteria are detailed, but if you know these new tax laws and use them correctly, you can save taxes according to the law. The Treasury Department will be releasing a list of covered occupations, new W-2 forms, etc. by October, so employers and employees alike will need to check their responses to the new rules.

    会計事務所タックスTaxReturn経理節税対策

    FY2025 Early Bird Special

    Individuals&Single Member LLC ： 10% OFF if y...

    • Useful info / Professional
    • 2026/01/15 (Thu)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Billboard $ 2,250~OK ！ Advertisements for the U.S. "Full support in Japanese".

    I want to advertise in the US market.

    But …

    "Where is the best place to advertise ？"

    "Is it true that the Japanese way does not work ？"

    Are you worried about this ？

    In fact, advertising management in the U.S. is completely different from that in Japan.

    - Ads don't stick because the culture and wording are different
    - Media characteristics are totally different from Japan
    - Not sure where to put your ad on billboards and SNS
    - Not sure about the rates and reliability of influencers

    . The aiTWorks Advertising and Marketing Service, a locally-based × Japanese-affiliated support, is the solution to all of these problems.

    ---

    《"Localized" advertising support for Japanese companies》

    ★ Japanese-English bilingual local team support
    ★ SNS ・ From Google to Billboard, we provide one-stop support

    ★ Selecting the best media using US market data

    ★ Planning → Production → Ad management → Analysis We can handle the entire process, including analysis

    ★ We offer a "no-fail" advertising plan even for first-time advertisers

    We will create "ads that communicate well in the US" according to your brand. We will create an advertisement that will be understood properly in the U.S.A.

    ---


    ■ Billboards ・ Outdoor Advertising

    Outdoor advertising has a big impact in America, where people mainly drive

    - digital billboards （ highways ・ near airports, etc ）
    - static （ print ） billboards
    - bus stops ・ public transit advertising
    Wallscapes （ Building Wall Ads ）
    - Giant screens such as Times Square

    Negotiation ・ Contract ・ We take care of everything up to production.


    ■ Operational （ Google / SNS ）

    We create the most effective ad plan based on US user behavior data.

    - Selection of platforms for distribution
    - Targeting and keyword design
    - Copy ・ Images ・ Video production
    - Ad management ・ Budget adjustment
    - Monthly report submission

    ✔ Reaching the right audience

    ✔ Lean advertising spend

    ✔ Operating with visible results


    ■ Influencer Marketing

    Collaborate with local influencers to convey the appeal of your brand in a real voice.

    - Select the best person from micro to mid class
    - Negotiate ・ Contracts on your behalf
    - Plan the content of posts ・ Instructions
    - Combine with advertising for maximum effect

    [Example of use

    ・ Product reviews

    ・ Store experience reports

    ・ Collaborative projects

    ・ Create buzz by appearing at events
    "I don't know which ads are good"

    "I want to know how to be effective in the US"

    In such cases, please feel free to contact us ！

    ---
    [Consultation ・ Contact （ Japanese OK ） ]

    https://aitworks.com/ads/

    Email ： info@ aitworks.com

    • Useful info / Professional
    • 2026/01/15 (Thu)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Need help with your divorce ❓ Call us for a free initial consultation （ 1 5 minute ）. Reasonable legal fees.

    LAW OFFICES OF MIYUKI NISHIMURA
    We can solve your problems at the Law Office of Miyuki Nishimura.
    If you are troubled with divorce problems, etc., ？
    please feel free to contact us.
    We offer a free 15 minute initial consultation.
    Simple Divorce ＄ From 1500.
    All consultations are in Japanese, so we can help you understand the legal language and help you make an informed decision.

    Divorce Divorce

    Custody Custody

    Child Support

    Spousal Support

    Division of Property Division of Property

    Domestic Violence Prevention

    Premarital Agreement


    Please contact us with your concerns. Please feel free to contact us.
    Nishimura & Miyuki Law Office
    (323) 677-2632 Mon - Fri: 9 am to 6 pm
    Calls made from Japan will not be returned. If you cannot get through, please let us know by e-mail.
    If you have any questions, please contact us at
    miyuki@lawofficeofnishimura.com

    For reservations or estimated costs, please contact us at the following email address and we will reply within one business day.
    joan@lawofficeofnishimura.com

    https://www.lawofficeofnishimura.com/ja

    First 15 minutes free

    • Useful info / Professional
    • 2026/01/14 (Wed)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    I should file Tax Return ？" ---Basics of U.S. Taxation that you may not know

    Should I File a Tax Return ？ The Basics of U.S. Taxation That You May Not Know"

    1. Introduction ： Unexpectedly many "people who really need to file a tax return"
    "Do I need to file a tax return? ？ "Do I need to file a Tax Return?

    - I received withholding tax in Japan …
    - I retired and my income is low …
    - My company is withholding …

    Many people think that they have to file a Tax Return （ tax return ） but they do not file it.
    However, failure to file can lead to serious risks later, including additional tax ・ penalties ・ and adverse effects on the immigration process.
    This article explains
    ✔ whether you are eligible for Tax Return
    ✔ and
    what the benefits of Tax Return are.

    2. What is Tax Return （ Tax Return ） in the first place ？
    In the US,
    • even if taxes are withheld from your salary
    • and your company issues W-2 or 1099
    the individual is still responsible for properly calculating and reporting his/her annual income to the IRS.
    The taxpayer cannot rely on the company to "do it all" and the ultimate responsibility is the taxpayer him/herself.

    3. Who "must" file a Tax Return ？
    （ Those whose income exceeds a certain amount Most typical ） （ See ： Image 1 ）
    Age ・ There is a threshold amount for each filing status and it is determined if the threshold amount is exceeded.
    • Salary
    • Self-employment income
    • Investment income
    • Foreign income
    All of these are included.

    (2) Self-employment （ sole proprietorship ） income in excess of $ 400 per year
    Uber, freelance, influencer income, etc
    → even if amount is small $ over 400, you are obliged to file a tax return.

    (3) Nonresidents with US source income （ 1040NR ）
    • Dividends from US investments ・ Interest
    • US real estate income
    • Studying abroad and taxable scholarship
    • Part-time work in the U.S.
    etc. must be reported on a 1040NR.

    Cases where even dependents or spouses with (4) ITIN need to file
    e.g. investment income or interest on US accounts.

    4. Conversely, people who are not required to file but "should" file
    (1) Withholding is too high → Refund is available
    Tax is taken from your wages If this is the case, you must declare it or you will not get it back.
    (2) Education Expenses ・ Child Credit
    • Child Tax Credit
    • American Opportunity Credit
    and other refundable credits that you must report to get. Credits are available.
    (3) People whose Social Security or Medicare records are affected
    Self-employed people who do not file risk having their future pension （ SSA ） reduced.

    5. Advantages of Filing a Tax Return
    Benefits ① Money Back （ Potential Refund ）
    It is not unusual for the amount returned to be several thousand dollars.
    Advantages ② Advantage in immigration process （ Visa ・ Green Card ）
    Failure to declare
    • Renewal of status
    • Green Card
    • Permanent Residency Application
    Many times you will be asked why you have not filed.
    Advantages ③ Reduce risk of later IRS investigation
    Not filing is the most dangerous situation.
    If you file a return, it is easier to prove if a tax audit comes later.
    Benefits ④ Past subsidies ・ Tax credit payments
    Corona benefits distributed during the pandemic （ EIP ） were not received because "people did not file a Tax Return. There were large numbers of people who "did not receive the benefits because they did not make a Tax Return. Some subsidies and credits can be received later by filing a Tax Return （ within 3 years ）.

    7. Summary ： Check with an expert to see if you are eligible
    Tax returns are becoming more complex every year, and it is easy to make a mistake if you do not have expertise in determining residency, bilateral taxation, credit systems, etc. It is very easy to make a mistake if you don't have any specialized knowledge.
    "I don't know if I need to file"
    "I feel like I have to file"
    If so, consulting with a professional can greatly reduce your risk of
    missing a tax refund ・ in the future.

    At Aohama Accounting Office, we can
    • diagnose whether a tax return is necessary
    • suggest the best way to file
    • 1040 ・ 1040NR ・ self-employment International student cases
    • Foreign income （ Including Japan ） We provide professional support for
    handling
    For a free initial consultation, please contact us via email ！ info@aohama.com

    TaxReturn会計タックス税金

    FY2025 Early Bird Special

    Individuals&Single Member LLC ： 10% OFF if y...

    • Useful info / Professional
    • 2026/01/14 (Wed)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Why don't you convert your VHS videos to DVD or digital data and organize them ？ Speedy delivery ！ 1 unit ＄ 30~!

    Our company offers a service to rewrite home-use VHS videos to DVD or digital data.
    You will be able to compactly store your memorable videos lying around your home in a format that is resistant to deterioration.

    Home-use VHS video tapes deteriorate easily and if left unattended, your precious memories may disappear ！
    Most home videos taken in the past were recorded using tapes.
    These tapes deteriorate over time due to humidity and room temperature, and
    if they deteriorate too much, the video and audio themselves may not be playable.
    While the tape is still intact, it can be digitized and uploaded to a DVD, movie file, or cloud for almost permanent viewing.

    [Digitization fees] （ per tape ）
    up to 30 minutes ＄ 30
    31 to 60 minutes ＄ 46
    61 to 90 minutes ＄ 64
    91 to 120 minutes 79

    [Delivery format fee]
    Digital delivery ： Free （ Video file delivered on your USB or download format ）
    Burned to DVD ： Per DVD ＄ 8 per DVD

    [Delivery time]
    3 to 5 days

    ＊ We cannot handle TV, movies, etc., which have a clear copyright source.
    ＊ We may not be able to accept some tapes depending on their deterioration.

    If you have any questions, please feel free to contact us by phone or e-mail.

    VHSダビング思い出の動画デジタル化家庭用ビデオ

    See Bibinavi ！ for 10% off your bill ！.

    • Useful info / Professional
    • 2026/01/14 (Wed)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Need help with your divorce ❓ Call us for a free initial consultation （ 1 5 minute ）. Reasonable legal fees.

    LAW OFFICES OF MIYUKI NISHIMURA
    We can solve your problems at the Law Office of Miyuki Nishimura.
    If you are troubled with divorce problems, etc., ？
    please feel free to contact us.
    We offer a free 15 minute initial consultation.
    Simple Divorce ＄ From 1500.
    All consultations are in Japanese, so we can help you understand the legal language and help you make an informed decision.

    Divorce Divorce

    Custody Custody

    Child Support

    Spousal Support

    Division of Property Division of Property

    Domestic Violence Prevention

    Premarital Agreement


    Please contact us with your concerns. Please feel free to contact us.
    Nishimura & Miyuki Law Office
    (323) 677-2632 Mon - Fri: 9 am to 6 pm
    Calls made from Japan will not be returned. If you cannot get through, please let us know by e-mail.
    If you have any questions, please contact us at
    miyuki@lawofficeofnishimura.com

    For reservations or estimated costs, please contact us at the following email address and we will reply within one business day.
    joan@lawofficeofnishimura.com

    https://www.lawofficeofnishimura.com/ja

    First 15 minutes free

    • Useful info / Professional
    • 2026/01/14 (Wed)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    ✍ ️Business transfer brokerage, 🏢 Commercial real estate sales and leasing brokerage, 🍺 We can assist you in obtaining alcohol licenses and other permits and approvals on your behalf ！ Especially in the restaurant business.

    Are you thinking of selling your business ？

    JRC Advisors is a consulting company that provides a wide range of support for restaurant businesses, including real estate services such as business transfer brokerage and commercial real estate sales and leasing brokerage specializing in restaurants in Los Angeles and Orange County, California, USA ・ and opening a restaurant business, including assistance in obtaining the necessary permits and licenses to open a restaurant. We are a consulting company that provides a wide range of support for restaurant businesses, including real estate services such as business transfer brokerage and commercial real estate sales and leasing brokerage, and opening support services such as obtaining the necessary permits and licenses to open a restaurant in Los Angeles and Orange County, California. If you have any questions about selling your business while it is still on track, opening a restaurant in the California area, or are unsure how to obtain an alcohol license, please feel free to contact us ！

    ************* ****************************

    Our greatest strength is our ability to provide "advice from the standpoint of the restaurant owner", which we can offer based on our deep understanding of the restaurant industry ！

    [Business]

    ●Business transfer brokerage
    ●Commercial real estate sales and leasing brokerage
    ●CUP and alcohol license agency
    ●Consultation

    [Representative Profile]

    Take Iga, CBI
    I started my career in the U.S. in 2013 at Global Dining California Inc, the U.S. subsidiary of Σ(Σ)Σ Global Dining Inc, as a manager of a local restaurant. In 2015, he became the representative director of Bun Geiz Corporation, where he started to operate directly managed restaurants, and also developed the liquor sales agency business, restaurant opening support, and management agency business. He also developed the business of supporting restaurant openings and management agency.

    He currently manages JRC Advisors, which provides business brokerage, commercial real estate sales and leasing brokerage, and restaurant opening assistance, specializing in the restaurant industry in Los Angeles and Orange County, California. As an individual, he holds a California real estate license and also holds the IBBA-accredited CBI designation as a business transfer brokerage specialist, and has received numerous awards for his industry accomplishments.


    [Contact]
    Tel:(310)339-1734
    Email:info@jrc-usa.com

    [Website]
    ↓ ↓ ↓ ↓ ↓ ↓

    商業不動産事業譲渡仲介開業支援

    Free 30-minute consultation for ！ who saw Vivinavi ！.

    • Useful info / Education / Lesson
    • 2026/01/13 (Tue)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    English Conversation] Yoko-sensei's "One Phrase That Brings You Closer to a Native Speaker" ！ ！ #️⃣ 67

    Phrases to say "I didn't know that I should have known" in a conversation with Yoko-sensei

    Where have you been? [I didn't know ？ ]

    Actual conversation examples
    Example 1 ：
    A: Hi, is Mike home? is Mike home?
    （ Hi, is Mike home ？ ）
    B: He was transferred to England last month.
    （ Mike was transferred to England last month. B: He was transferred to England last month. ）
    A: Where have you been?
    （ I didn't know ？ ）

    Example 2 ：
    A: Where are you going, Cindy?
    （ Cindy, where are you going ？ ）
    B: I'm going to get some wedding gifts for John and Mary.
    （ John and Mary's wedding gifts B: I'm going to get some wedding gifts for John and Mary. ）
    A: What? Are they going to get married?
    （ What ？ Are they getting married ？ ）
    B: Where have you been?
    I didn't know ？ ）

    This is a useful phrase to use when the other person provides unexpected information.
    It can also be used as a light joke between friends in everyday conversation or in small talk.
    It is good to remember when you want to add a little accent to a conversation.

    This phrase can be used to confirm information that the other person missed.
    In usage, it is often used as a mild surprise or a tsk tsk when the other person tells you an unknown fact that contradicts your assumption.


    Have you seen our January newsletter ？
    https://bybenglishcenter.com/newsletters/2025-1-169

    ❤️2026 Thank you very much.

    *We are now offering free consultations on English conversation and English language.　You can sign up through our newsletter.

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    • Useful info / Professional
    • 2026/01/13 (Tue)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Expatriation ・ Freelance Required ！ In-depth "Double Taxation Measures" for U.S. Taxpayers

    ---Two Options for U.S. Taxpayers Working Abroad ： Two Options to Prevent Double Taxation ---
    When a U.S. citizen, green card holder, or other person with U.S. tax obligations earns income abroad, there are two important programs to prevent "double taxation （ in both the foreign country and the U.S.": the Foreign Earned Income Exclusion （ and the Foreign Tax Credit （. There are two important programs to prevent "double taxation ）": the Foreign Earned Income Exclusion and the Foreign Tax Credit . The choice of which one to choose depends on the amount of income, local tax rates, and family structure.

    1 ． Foreign Earned Income Exclusion （ What is the Foreign Earned Income Exclusion ） ？
    This is an exclusion of income earned abroad by U.S. citizens, green card holders, and others who have tax obligations in the United States, This is a system that allows U.S. citizens, green card holders, and other individuals with U.S. tax obligations to exclude up to a certain amount of income from U.S. taxation.
    This system is designed to prevent "double taxation （ in both foreign countries and the U.S. ） on the same income.

    \1) Outline of the System
    This system allows a person who has a tax liability in the U.S. to exclude from U.S. taxation up to a certain amount of income earned by working abroad. It is one of the mechanisms to prevent double taxation.

    (2) Who is eligible
    U.S. citizenship or permanent residence holders （ Green card holders ） and other U.S. taxpayers who meet one of the following criteria ：
    1. Bona Fide Residence Test （ True Residence Test ） ： Resided in a foreign country from January 1 through December 31
    2. Physical Presence Test （ Physical Residence Test ） ： Spent 330 or more days out of 12 consecutive months 330 days or more in a foreign country （ including long term business trips ）
    *It is important to have a "Tax Home （ Tax Base ）" in a foreign country for the entire year.

    (3) Maximum amount that can be excluded
    • For 2025 ： Up to approximately $ 126,500 （ per person ） "Wages ・ wages ・ self-employment income earned abroad" etc. can be excluded from U.S. taxable in the U.S.
    • Married couples filing jointly can exclude up to $ 253,000 if they each meet the requirements.
    • Foreign housing expenses such as rent and utilities can be additionally excluded if they meet the requirements.

    (4) "Foreign-earned income" （ Foreign-earned income ） is ？
    • salary, compensation, or professional fees for work provided by an individual abroad.
    • It does not include income considered as profit sharing, such as shares or dividends.

    (5) Income earned abroad not included
    • Military personnel of the U.S. government or its agencies ・ Civil service pay
    • Pensions ・ Pension benefits
    • Investments ・ Stock income, Dividends ・ Interest

    (6) Notes
    • Once you choose an exclusion, it will continue to apply automatically in that and future years （ Withdrawals require a procedure ） .
    • You will not receive the Foreign Tax Credit （ ） for foreign taxes on excluded income.
    • If you choose to exclude, you will not be able to use the Earned Income Credit （ Earned Income Tax Credit ） or Additional Child Tax Credit （ Additional Child Tax Credit ） or other credits ・.

    2. Foreign Tax Credit （ Foreign Tax Credit ）
    Outline of the System
    If an American taxpayer pays income tax in a foreign country, the tax paid in that foreign country is deducted directly from the American income tax to prevent double taxation. The taxpayer is allowed to deduct the tax paid in the foreign country directly from his/her U.S. income tax liability to avoid double taxation.

    (2) Who is eligible
    • US taxpayers who paid foreign income tax on foreign income
    • US citizens and green card holders

    (3) What taxes are eligible
    The deduction is limited to income taxes imposed on the taxpayer by a foreign country. Inheritance tax and consumption tax are not eligible.

    (4) Merit
    • Taxes paid in a foreign country are deducted directly from the "tax" due in the U.S., making the tax reduction very effective.
    • Unlike the exclusion system, there is no dollar limit on the deduction.
    • A wide range of "foreign-source income （ including investment income ） is eligible.
    • Undeducted foreign taxes can be carried forward up to 10 years after the previous ・ year.

    (5) Notes
    • Taxes on income excluded by the Foreign Earned Income Exclusion cannot be deducted.
    • In order to accurately calculate and reflect the foreign tax amount, the tax payment procedure （ withholding and tax return ） must be completed in the foreign country.


    ---Important Points to Know---
    Choice ： FEIE and FTC cannot be combined. You must choose one of them to file.
    Continuity （ FEIE ） ： Once you elect the FEIE, it automatically applies to the following year, and there is a 5-year limit on re-election after withdrawal.
    Disadvantages （ FEIE ） ： If you choose FEIE, you may not be able to use other major tax credits such as Child Tax Credit.
    Flexibility （ FTC ） ： Foreign taxes not fully deductible under the FTC can be carried forward for up to 11 years （ 1 year before and 10 years after ）.

    In conclusion, it is important to carefully select the most tax-efficient plan, taking into account your income, the tax rate in your country of residence, the number of children you have, and the types of deductions you wish to take in the U.S.

    Tax税金節税会計海外居住

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    • Useful info / Professional
    • 2026/01/13 (Tue)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Visa and Payroll

    Tax Return

    It is well known to many in the Japanese community that the decision to file a Tax Return as a Non-resident or Resident is based on the 3-year rule and other factors. However, I don't think people who plan to stay in Japan for a short period of time are aware that they are not obligated to pay Social Security and Medicare on a daily salary.


    Social and Medicare

    Basically, those working for government agencies, A-Visa, non-resident students ， OPT, researchers, etc. F, J, M, Q visa holders are exempt from paying Social and Medicare. H-1B seems to have changed recently to not be exempt.

    The E VISA, which is often handled by Japanese expatriates, is not explained in detail by the IRS, as can be seen from the following quote from the IRS website. Since E VISA is mainly used for long term stay and is one of the effective ways to obtain a Green Card, it is likely that the explanation is omitted from the IRS listing.

    Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from Social Security/Medicare taxes to Thus to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from Social Security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code.

    Typically, the H-1B change of status becomes effective on October 1st of each year.


    From the perspective of the U.S.-Japan Social Security Agreement

    , in order to prevent double payments between the U.S. and Japan, the U.S.-Japan Social Security Agreement provides that an employer who has paid premiums and pensions in Japan may extend their H-1B status up to 5 8 years. <1967> If you are paying premiums and pension in Japan and intend to return to Japan within 5 years ） which has been extended to 8 years, you are exempt from US Social Security and Medicare. From this perspective, those who meet these conditions under the E VISA would be eligible for the waiver. However, for stays of more than 2 or 3 years, the regulations require that you apply to the Japanese government for a document proving your intention to return to Japan within 5 years, and submit the same document to the U.S. government. In my opinion, if you are staying more than 4 or 5 years, it is better to pay the taxes than to struggle to save some taxes, because you can benefit from U.S. pension, insurance, and other benefits.


    Refund

    At the time of Tax Retrun, we sometimes see people on OPT bringing in their W-2 with Social and Medicare deducted. Some companies treat E VISA as long term resident and pay social and Medicare from the first year. Most American employers are not even aware of the US-Japan Social Security Agreement or the US-Japan Tax Treaty, and may ask you to reimburse them with a tax return, but we do not recommend it because the process is complicated and difficult. Also, if you request a W-2 correction from the company, it is unlikely that they will accept it, as payroll companies charge a lot of money for corrections that carry over from one year to the next. Your best bet is to check with your employer at the time of hire, and check with your company's HR as soon as you become aware of it. Now.


    The information provided throughout this column is general and educational information and is not intended to be a solution or legal advice for individual readers. Any questions regarding an individual reader's specific situation should be discussed with us in advance on a consignment agreement.


    LA OFFICE: info@aohama.com

    Tax Return and Payroll: aohamaturtle@gmail.com

    https://aohama. com/

    会計事務所税務経理TaxReturn

    FY2025 Early Bird Special

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    • Useful info / Professional
    • 2026/01/13 (Tue)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Essential for temporary return ！ Pocket WiFi that can be quickly picked up at the airport

    If you are going back to Japan temporarily, a comfortable internet environment is essential ！

    Skygo WiFi is a pocket WiFi rental service that you can easily pick up ＆ and return at major airports in the US.

    ★ You can use it in over 100 countries around the world, so you can use it in Japan or overseas
    ★ Smartphone ・ PC ・ Up to 5 devices such as tablets can be connected simultaneously
    ★ Only 1 day of use within Japan $ 10

    Plus, use coupon code "VIVINAVILA" for 40% off in Japan ！

    Flexible pickup ！

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    ・ In person at Skygo Torrance office ・ Can be mailed to your home

    《Attraction of Skygo WiFi》

    ・ Available in over 100 countries worldwide
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    ・ Connect up to 5 devices at the same time
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    More convenient stay in Japan with a comfortable internet environment.
    Book now and pick up at the airport easily ！

    *Rates are subject to change without notice
    *Please make sure to enter "VIVINAVILA" when using coupons


    ●Questions ・ Reservations can also be made by phone●
    ☎ +1(833)467-5946 (Please inquire in Japanese)
    Please tell us "I saw VIVINAVI

    レンタルポケットWi-FiWi-Fi一時帰国ルーター

    Please enter the coupon code "VIVINAVILA" at the time of reservation.

    • Useful info / Professional
    • 2026/01/13 (Tue)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Need help with your divorce ❓ Call us for a free initial consultation （ 1 5 minute ）. Reasonable legal fees.

    LAW OFFICES OF MIYUKI NISHIMURA
    We can solve your problems at the Law Office of Miyuki Nishimura.
    If you are troubled with divorce problems, etc., ？
    please feel free to contact us.
    We offer a free 15 minute initial consultation.
    Simple Divorce ＄ From 1500.
    All consultations are in Japanese, so we can help you understand the legal language and help you make an informed decision.

    Divorce Divorce

    Custody Custody

    Child Support

    Spousal Support

    Division of Property Division of Property

    Domestic Violence Prevention

    Premarital Agreement


    Please contact us with your concerns. Please feel free to contact us.
    Nishimura & Miyuki Law Office
    (323) 677-2632 Mon - Fri: 9 am to 6 pm
    Calls made from Japan will not be returned. If you cannot get through, please let us know by e-mail.
    If you have any questions, please contact us at
    miyuki@lawofficeofnishimura.com

    For reservations or estimated costs, please contact us at the following email address and we will reply within one business day.
    joan@lawofficeofnishimura.com

    https://www.lawofficeofnishimura.com/ja

    First 15 minutes free

    • Useful info / Professional
    • 2026/01/13 (Tue)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    As there is a beginning, so there is an end,

    Just as this year has a beginning and already has an end, everything has a beginning and an end.
    The time we spend with our loved ones will end someday,

    The body we can move freely will someday stop being able to move,
    The scenery we are tired of seeing will someday stop being seen,

    But what we can no longer do someday, we can do now,
    Now I can say thank you to those who are near me,

    I can go see the scenery I want to see now,
    but the day when I can no longer do it will come suddenly

    I should do what I can while I can...