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    • Useful info / Professional
    • 2026/08/28 (Fri)
    Vivinavi Los Angeles

    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’ll help resolve your concerns at the Law Offices of Miyuki Nishimura.
    Are you facing issues such as divorce? ？
    Please feel free to contact us.
    Uncontested Divorce ＄ Starting at 1,500.
    All consultations are conducted in Japanese, so we’ll help ensure you fully understand the legal terminology and can make a decision without anxiety.

    Divorce

    Custody

    Child Support

    Spousal Support

    Division of Property

    Domestic Violence Prevention

    Premarital Agreement Premarital Agreement


    Please feel free to contact us with any concerns you may have.
    Miyuki Nishimura Law Office
    (323) 677-2632 Mon–Fri: 9 a.m. to 6 p.m.
    We are unable to return calls made from Japan. We apologize for the inconvenience, but if you are unable to reach us, please contact us via email.
    If you have any requests or questions, please contact us at the address below.
    miyuki@lawofficeofnishimura.com

    For appointments or inquiries regarding estimated fees, please contact us at the email address below. We will respond within one business day.
    joan@lawofficeofnishimura.com

    https://www.lawofficeofnishimura.com/ja

    First 15 minutes free

    • Useful info / Professional
    • 2026/08/28 (Fri)
    Vivinavi San Francisco

    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)

    Inheritance through a Living Trust

    Have you heard of living trusts （ living trusts ）?

    In the United States, living trusts are frequently used in estates, the most typical being the Revocable Living Trust （ Revocable Living Trust ）. Establishing a Revocable Living Trust and making your estate a trust estate generally has the following advantages

    （ 1 ） During your lifetime, you are free to own ・ and manage your property as you always have.
    （ 2 ） You can appoint a person whom you trust as Successor Trustee （ Successor Trustee ） in advance, so that if you become unable to manage your property due to illness or old age, you can leave the property to that person.
    （ 3 ） Upon death, the trust estate is not subject to probate （ court-supervised probate ） and can be distributed to the beneficiaries by the successor trustee or arranged to continue to be administered for the beneficiaries.

    Estate planning with a living trust is the most adaptable plan because it can be prepared for a variety of situations.

    Merritt Law Firm can assist you with estate planning and estate planning by creating a living trust that is carefully tailored to your unique situation. Please feel free to contact us for more information.

    弁護士相続リビングトラスト遺言エステートプランニング
    • Useful info / Life / Housing
    • 2026/08/28 (Fri)
    Vivinavi Hawaii

    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)

    This is a townhouse handling property with a garden in West Rock Fairways.

    ！
    The Hawaii Lani Real Estate team has over 20 years of Hawaii real estate experience and knowledge to assist you and provide you with the best service possible.


    Sell your current property and buy your new property at the same time using capital gains tax planning,
    Buy an investment property using the 1031 exchange tax deferral system,
    Buy a property in the mainland U.S., Maui, or other islands, or buy a new property in Hawaii. Experienced in the sale of properties on the U.S. mainland, Maui, and other islands, and the purchase of properties on Oahu, using tax reduction strategies.

    After purchasing a real estate property, we can manage the property according to your needs and pay common expenses, insurance, taxes, etc. on your behalf.


    Tomoko Kubiak, owner of Hawaii Lani Real Estate, has over 27 years of Hawaii real estate experience.
    We continue to work with long time clients and their families.
    We are also grateful for the many referrals we receive from our clients to their clients.
    We are very happy to meet new customers, and most of all, we are very happy that our customers are happy after the real estate transaction.


    Obtained Hawaii State Real Estate License （ in 1999.
    Obtained Hawaii State Real Estate Chief's License （ RB in 2009.
    Established Hawaii Lani Real Estate in 2010.
    Member of the National and Hawaii State Association of Realtors.


    Please feel free to contact Tomoko Kubiak for more information.
    Direct Phone Number ： 808 － 386 － 7984
    Email Address ； TomokoHawaiifudosan@yahoo.com
    : tomoko@hawaiilanirealty.com

    ★ Experienced in condominiums in Waikiki and Ala Moana area, and also experienced in buying and selling properties in West Oahu.



    Please contact us through [Contact Us] above or "Send Message" below.

    • Useful info / Beauty / Health
    • 2026/08/28 (Fri)
    Vivinavi Los Angeles

    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)

    The secret to slimming legs ❕ actually "that thing" is the key 👀

    …
    "I've lost weight, but only my leg thickness hasn't changed 😭" "When I do leg training, only the front of my thighs are flat😫"

    Such problems are actually very common.

    In fact, leg thickness is deeply related to "posture" and "pelvic distortion.

    Instead of just squatting or running hard,
    the first step to beautiful legs is to improve your whole body balance and core stability👣 ✨

    And the important thing is
    more than correct form
    "the current ❗ ️

    This will naturally give you
    ✅ beautiful, clean legs
    ✅ a tightened hip line
    🎉
    🌴Los Angeles ・ Diet and Body Modification
    **Fit Body Personal Training ™ **,
    🏆 Proven professional trainers in Japan and the US will help you

    to achieve your physical fitness ・ and body shape.
    Complete tailor-made programs to suit your
    physique, leading you to your ideal body in the shortest amount of time and with the least amount of effort 😊.

    ダイエットトレーニングロサンゼルスパーソナルトレーニング美ボデイ

    Beginners welcome 🌱Experience Personal （ $ 80 ） for an ideal start ✨.

    • Useful info / Professional
    • 2026/08/28 (Fri)
    Vivinavi Los Angeles

    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 / Transporation
    • 2026/08/28 (Fri)
    Vivinavi San Francisco

    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)

    Airport Transfer】Trusted and safe professionals. Leave it to us for your transportation needs.

    ■ Why choose us
    -Flexibility to meet your schedule 24 hours a day
    -30 years of experience
    -Since 1992, we have been meeting various situations and needs
    -Unparalleled high quality
    -Regularly maintained vehicles to meet flight conditions

    ■ We are available for such occasions
    ・Airport transfers
    ・Business visits
    ・Delivering even travel time in a sophisticated space
    ・Group ＆ We also support event transfers smoothly and thoroughly.

    Japanese language service available
    24 hours a day, 7 days a week

    • Useful info / Professional
    • 2026/08/28 (Fri)
    Vivinavi Los Angeles

    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)

    📢Actus [Home Page Update] Check out the latest jobs and career-related postings!

    📢 [Website Update Notice]
    Every week, we post the latest job openings on our website and share updates on LinkedIn.

    💼Follow us here for LinkedIn job postings and “Asked Recruiters” updates 👉 https://www.linkedin.com/company/2959262/admin/dashboard/
    This week’s blog post on our website is titled "What Is Local Hiring in the U.S.? ？ Differences from Expatriate Assignments ・ Benefits ・ Key Considerations". Please be sure to check it out.

    We provide an easy-to-understand explanation of what local hiring in the U.S. is, how it differs from expatriate assignments, the benefits ・ and drawbacks, and points to watch out for. This guide summarizes the basic knowledge you need to work in the U.S.
    Compare offers based on net pay, not just gross salary.

    Click here for details 👇 Learn more here 👇
    https://actus-usa.com/blog/what-is-local-hiring-in-the-u-s/

    A must-read for anyone who wants to work in the U.S. ！ Packed with the latest job listings, career change tips, registration information, interview preparation, success stories, and more—this site is packed with ・ job-hunting information for the U.S. ！
    🔔 Click here to check the latest job listings
    https://actus-usa.com/search_job/
    👉 Every week, we deliver the latest recommended job listings and blog posts as soon as they’re available. Please follow us ！
    https://www.linkedin.com/company/2959262/admin/dashboard/

    👉 Finding a Job in the U.S. ・ Click here for career change information
    🔄 The Job Search Process
    https://actus-usa.com/how-to-job-change/
    📝 How to Write a Resume
    https://actus-usa.com/tipshowtowriteresume/
    💡 Job Search ・ Career Change Tips
    https://actus-usa.com/category/tips/
    🎉 Stories from People Who Successfully Landed Jobs in the U.S.
    https://actus-usa.com/category/successstory/
    🗽 Blog About Working in the U.S.
    https://actus-usa.com/category/blog/
    🔔 Follow us 🔔
    📸 Check out the latest updates and career-related posts on Instagram 👉 https://www.instagram.com/actusconsultinggroup/
    💼 LinkedIn: Find job listings and career-related posts here 👉 https://www.linkedin.com/company/2959262/admin/dashboard/

    • Useful info / Entertainment / Hobby
    • 2026/08/27 (Thu)
    Vivinavi Kisarazu

    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)

    ＜ Dance School Shuwakai ＞ Information on Performances

    On stage, we strive to provide entertainment that leaves our audience with smiles on their faces, and
    we operate under the motto: “Cherishing harmony and fostering a warm, cheerful atmosphere (classroom) where smiles never fade.” ！

    We’d be delighted if you developed even a little interest ・ in creative dance and Japanese culture.
    We look forward to seeing you there! 🎵

    ＝ Performance Schedule Starting in September ＝
    ■ The 60th Kayō Show ＆ Karaoke Recital
    September 19 (Sat)　
    Venue ： Otaki Town Central Community Center

    ■ Haruka no Kai
    October 4 (Sun)　
    Venue ： Kazusa Academia Hall

    ■ Tamaru Kayō Festival
    October 18 (Sun)　
    Venue ： Kimitsu Civic Cultural Hall

    ■ Yotsuba Club
    October 25\ (Sun ）
    Venue ： Kimitsu Citizens’ Cultural Hall

    *Please note that the performance schedule is subject to change.
    Updates will be posted periodically in the Town Guide.

    舞踊教室
    • Useful info / Restaurant / Gourmet
    • 2026/08/27 (Thu)
    Vivinavi Kisarazu

    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)

    WHG Hotels × Kagome Collaboration: "Packed with Vegetables Right in the Middle of Your Trip"

    [Event Period] September 17, 2026 (Thu) – December 16, 2026 (Wed) through breakfast

    ◎Breakfast Fair “Colorful Vegetable Collaboration Breakfast ～ A Travel Feast to Wake Up with Vegetables ～ ” Participating hotels nationwide will offer original, wellness-focused breakfast menus featuring Kagome products.

    ◎ “Veg Check” Installation and Gift Campaign
    “Veg Check”—a device that estimates your vegetable intake simply by holding your palm over it for about 30 seconds—will be installed in breakfast venues.

    ◎ Special Event for “Tomato Day” on October 10
    A limited number of “Kagome Tomato Juice” bottles will be given as gifts to breakfast guests on October 10.

    • Useful info / Life / Housing
    • 2026/08/27 (Thu)
    Vivinavi San Francisco

    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)

    30-Year Mortgage ＝ It doesn't necessarily mean you'll pay it off over 30 years.

    Even with a 30-year mortgage, you don’t necessarily have to keep making payments for the full 30 years.

    By paying a little extra toward the principal each month or switching to biweekly payments,
    you may be able to pay off the loan sooner or reduce the total interest you pay over the long term.

    However, the best approach depends on your loan terms, interest rates, and financial plan.

    For those looking to buy a home in the East Bay.
    Why not discuss your loan options with us before you buy? ？

    イーストベイ不動産家購入住宅ローン住宅ローン返済ローン返済
    • Useful info / Medical
    • 2026/08/27 (Thu)
    Vivinavi Hawaii

    ドクター月川が答えるお悩み相談室　【経口避妊薬/ピル編】Vol.1

    毎週木曜日に配信している「ドクター月川が答えるお悩み相談室」
    今週から、経口避妊薬、いわゆる「ピル」についてお話をしたいと思います。

    アメリカでは、90％以上の女性が何らかの目的でピルを服用した経験があると言われているほど、一般的に身近なお薬の１つですが、
    日本ではいまだ広範囲には普及されていないためか、日常の診療を通してピルに関して多くの質問が寄せられます。

    Q1.　ピルは処方箋なしで薬局またはインターネットで購入できますか？
    Q2.　ピルのお値段は？保険でカバーされますか？
    Q3.　いったい何種類くらいのピルがあるのですか？
    Q4.　ピルの副作用は？
    Q5. 　日本でピルを服用していました。体重が増えて、頭痛も頻繁に起こり、むくみも出ました。アメリカのピルも同じですか？
    Q6. 　ピルを服用することで、頭痛や気分のイライラなどの月経症候群を改善することができると聞いたのですが、本当ですか？
    Q7. 　友達がニキビの治療のためにピルを服用していると聞いたのですが、本当ですか？
    Q8. 　先日紹介された不妊症の専門医を受診しました。そしてピルを処方されました。私は妊娠したくて行ったのに、間違いですか？
    Q9. 　ピルを服用することでがんのリスクはあがりますか？
    Q10. 　ピルを飲み忘れたときはどうしたらいいですか？
    Q11.　 「一度ピルを服用すると妊娠しにくくなる」と聞いたのですが本当ですか？
    Q12. 　医師にピルを処方してもらう前に子宮頚部ガン検診（Papsmear）をすすめられました。どうしてですか？
    Q13.　 ピルを服用することで、生理痛が軽減したり、生理の期間が短くなったりしますか？
    Q14. 　ピルは何歳まで服用できますか？
    Q15. 　タバコを吸っています。ピルは服用できますか？
    Q16.　 ピル以外の避妊法はありますか？

    この様にさまざまな質問があり、その答えにも個人差がでます。年齢、使用目的、医学的症状などによって、薬剤、ピルの種類の選択も異なってきます。
    これらの質問に答えながら、次回から「ピル」について数週にわたり具体的に説明していきたいと思います。

    ピルについて、興味はあるけれども、ハワイでどこに行ったら分からないと言う方、月川クリニックでは1人1人に合ったピルをご提案しています。
    また、ここではお答えしきれない質問などございましたら、お問い合わせ下さい。

    • Useful info / Education / Lesson
    • 2026/08/27 (Thu)
    Vivinavi Los Angeles

    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)

    Face to face tuition by native tutors】Admission fee ＄ 100 off for new enrollment&Tuition discount campaign ！.

    Rosemead College offers morning, afternoon, and evening classes.


    All instructors are native English speakers.　

    ◎These classes are designed for students who want to correct their pronunciation directly and receive immediate feedback from instructors.

    ◎All classes are small, allowing students to enjoy lessons with instructors in a relaxed atmosphere.

    ◎Anyone who is at least a high school student is welcome to enroll. （ Excluding students on F-1 visas ）

    ◎ Short-term international students are also welcome （ Minimum stay of 1 week ）

    Rose Mead College is currently running a promotion offering a ＄ 100 OFF enrollment fee for new students.
    ＄ To receive the 100 OFF discount, please mention, “I saw it on Bibinavi.”

    ＊ Additionally, there’s a promotional discount available for evening classes ！
    Program ： Business English
    Time ： 18 ： 00 ～ a> Mon ～ Thu ） 7/6 （ Mon ） Summer semester starts
    Mid-semester enrollment available. Students without a student visa can choose their course duration freely.
    Minimum of 1 week ～
    Students with student visas can generally enroll on designated dates each month.　


    [Programs Scheduled for the Summer Semester] We plan to offer the following programs.
    〇 Morning Classes （ 9 ： 00 –13 ： 30 ） ： ESL （ Intermediate Level ） / Mon ～ Thu


    〇 Evening Classes （ 18: 00 ～ ） ： Business English / Mon ～ Thu ＊ This class is also popular among working professionals. If attending four days a week is not feasible, we also offer a twice-weekly course, so
    you can study at a comfortable pace. (Excluding F-1 students ）. Examples: ： Mon ＆ Wed or Tue ＆ Thu course
    Recommended as a short class to take after work.　　　　　　　　　　　　　　

    *The programs offered may vary by semester. Depending on enrollment, new classes or programs may be added mid-semester.

    ◎The summer semester runs for 12 weeks from July 6 ～ to September 25.

    ◎Program offerings are subject to change without notice; please contact the campus directly for enrollment details.
    -------------------------------------------------------- -
    ★ [ESL Classes] Enrollment open year-round ！
    Students will study pronunciation, listening, reading, writing, grammar, and conversation to comprehensively improve their English skills.
    Classes are divided into three levels, so you can study in a class that matches your English proficiency.

    ★ [Business English Classes] ＊ Offered this semester
    These classes focus on the language skills necessary to actually secure a job, as well as business emails and basic oral communication skills relevant to specific situations and contexts in the workplace.

    ★ [Conversation & American Culture Class] ＊ Not offered this semester
    Designed for students who have some knowledge of grammar but want to focus on improving their conversational English skills rather than grammar. Students will learn about American culture and customs while acquiring authentic English from native speakers.

    ★ [TOEIC Class] ＊ Not offered this semester - As this is a short-term intensive course, the next offering date is undecided.
    As this is a short-term intensive course, the period during which it can be offered is limited.
    The TOEIC is an English proficiency test for international communication. It measures English communication skills in the business world. TOEIC scores are very important during job interviews in many countries.
    This program is ideal for students who wish to work in the international business world in the future.

    ----------------------------------- --------------------- -

    Rose Mead College offers high-quality instruction to help students achieve their individual goals, whether they wish to improve their English skills or transfer to a U.S. university.

    And if you don’t have a clear vision for your future yet but would like to live in the U.S. and improve your English skills for now, we encourage you to consider Rose Mead College.

    Please feel free to contact us in Japanese for more details.
    Please contact us by clicking “Send the message below.” ！

    英語

    Enrollment Fee ＄ 100 off with "See Bibinavi ！" ！
    Enrollment Fee ＄ 250 → $ 1...

    • Useful info / Restaurant / Gourmet
    • 2026/08/27 (Thu)
    Vivinavi Hawaii

    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)

    How to Order 🉐 ]Satisfy your plate menu at a great price ☝ ️Perfect for sharing ✨.

    Curry shrimp plate with white cream a ・ La ・ This is about how to order a king plate with extra volume at a great price 🉐 🚀

    You can choose the Extra Sauce option in the options when you place your order! ！ It will increase the volume by 1.5 times, so the volume will be much larger. ⤴️
    The Extra Sauce option is ＄ 3, so it is a very economical way to order 😊
    If you are ordering take out or to go, you can choose to have a separate container of rice to prevent spills during transportation. If you are ordering takeout or to go, please feel free to let the cashier know if you would like to choose the Rice on the Side option, which puts the rice in a separate container to prevent spills during transit. 🛍️ Plastic bags are also available for your convenience.

    Extra Sauce option is also available for garlic shrimp, but please note that we do not add extra shrimp, only extra sauce 💡If you would like to add extra shrimp to your garlic shrimp, we can add Ohana size or plate. If you have any other questions about the menu, please do not hesitate to ask the cashier ！ and we will be happy to answer you 😊.

    Show the cashier a post on this page of Vivinavi or any other Evinomi coupon bef...

    • Useful info / Life / Housing
    • 2026/08/26 (Wed)
    Vivinavi Los Angeles

    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)

    Selling Your Home in Orange County: Can You Make Up to $500,000 Tax-Free? The Basics of FIRPTA and Capital Gains Deductions You Need to Know

    To those who have lived in Orange County for many years and are planning to return to Japan:

    When selling your home, if you meet the requirements, you can exclude up to $250,000\ (up to $500,000 for married couples) tax-free under a provision known as “Section 121 of the Internal Revenue Code,” as well as a withholding tax system called “FIRPTA” that applies to foreign (nonresident) sellers. Do you remember the client I briefly mentioned in last week’s article who was torn between “should I rent it out or sell it?”

    Today, I’d like to explain these two systems—which were key to that decision—as simply as possible. But first, let me make one thing clear. I specialize in real estate brokerage and am not a tax or legal expert. The information I’m sharing today is limited to what’s published on the official IRS (U.S. Internal Revenue Service) website, so please be sure to consult a tax accountant ・ or CPA to determine how this applies to your specific situation. Even so, I believe that simply knowing about these programs early on can make a significant difference in how you proceed with your preparations. That’s why today, I’d like to start by discussing “what you should prepare, and by when, to give yourself peace of mind.”

    ⚠ This article is intended to provide general information and does not constitute individual tax ・ or legal advice. I am a real estate brokerage specialist, not a tax ・ or legal expert. The content presented here is limited to information published on the official IRS website and does not include any further interpretation. For a final determination based on your specific circumstances (residence status ・, length of stay ・, marital status ・, property usage history, etc.), please be sure to consult a CPA (Certified Public Accountant) who specializes in international tax matters.

    What should you prepare before returning to your home country for peace of mind?
    Before delving into the details of the system, there are three key points you should keep in mind.

    First, work with a CPA to confirm whether you are considered a “resident” or a “non-resident” for tax purposes at the time of sale. Second, confirm the period during which you owned ・ and resided in your Orange County home (specifically, how much of the past five years). Third, work backward from the scheduled closing date to start consulting with your CPA and preparing the necessary documents well in advance. If you start taking action on these three points as soon as your return to Japan is scheduled—ideally several months before closing—your available options will expand significantly. From here on, I’ll explain in a bit more detail why these three points are important and provide an overview of the regulations published by the IRS.

    What is FIRPTA?— —How “Withholding Tax” Works When Selling in Orange County
    FIRPTA (Foreign Investment in Real Property Tax Act) is a withholding tax system established by the IRS that applies throughout the United States, regardless of state. Of course, this also applies when selling a property in Orange County. According to the IRS’s official website, if the seller is classified as a “foreign person” for tax purposes, 15% of the total sale price is generally withheld by the buyer at closing and remitted to the IRS within 20 days after closing. It is also explicitly stated that withholding is not required if the sale price is $300,000 or less and the buyer intends to use the home as their primary residence; furthermore, if the sale price falls between $300,000 and $1 million and the same conditions are met, the withholding rate is reduced to 10%. The IRS also offers a system called the “Withholding Certificate,” which allows you to apply in advance for a reduction if the withholding amount is likely to exceed the actual tax liability. Consult a CPA to determine whether you need to apply and how to proceed.

    Source: IRS “FIRPTA Withholding” official page (irs.gov/individuals/international-taxpayers/firpta-withholding)

    What Determines Whether You Are a “Foreign Person”?—Tax Residency Status, Not Nationality
    So, who exactly does this term “foreign person” refer to? According to the IRS official page (Definitions of terms and procedures unique to FIRPTA), a “foreign person” under FIRPTA refers to individuals who qualify as “nonresident aliens ・” for tax purposes, and it is explicitly stated that “resident aliens ・” are not included. In other words, the determination is based not on whether one holds Japanese nationality, but on whether one is a “resident” or “nonresident” for U.S. tax purposes.

    So, how is one’s status as a tax “resident” determined? According to official IRS information (Topic No. 851, Resident and Nonresident Aliens), you are treated as a “resident” for tax purposes for that year if you meet any of the following criteria. The first is the “Green Card ・ Test”—holding U.S. permanent resident status (a Green Card) at any point during the year. Second is the “Substantial Presence Test”—you must have been present in the U.S. for at least 31 days during the year, and the total number of days you were present in that year, plus one-third of the number of days you were present in the previous year and one-sixth of the number of days you were present in the year before that, must total 183 days or more. If you do not meet either of these criteria, you will be treated as a “nonresident” for tax purposes. Which category you fall into depends on your specific travel history and visa status, so please be sure to review this with a CPA.

    Source: IRS “Definitions of terms and procedures unique to FIRPTA” official page (irs.gov/individuals/international-taxpayers/definitions-of-terms-and-procedures-unique-to-firpta), IRS “Topic No. 851, Resident and Nonresident Aliens” official page (irs.gov/taxtopics/tc851)

    How much can be exempt from tax under the capital gains deduction under Section 121 of the IRC?
    Section 121 of the IRC is a system entirely separate from FIRPTA. When you sell your primary residence, if you have owned the home for a total of at least 24 months (2 years) within the past 5 years (ownership requirement), and have used it as your principal residence for a total of at least 24 months (2 years) (residence requirement), you may exclude up to $250,000 in capital gains if you are single, or up to $500,000 if you file a joint return.

    While it is permissible to meet the ownership requirement and the occupancy requirement during different periods, both must be met within the five-year period preceding the date of sale. Whether you meet the requirements and how your situation will be treated if you become a nonresident depend on your individual circumstances, so please be sure to check with a CPA.

    Source: IRS “Topic No. 701, Sale of Your Home” official page (irs.gov/taxtopics/tc701)

    Who should you consult about tax matters, anyway?
    If you’ve read this far, you might be wondering, “So, who should I consult, and about what?” What I can personally assist you with includes determining the timing and pricing of your sale in Orange County, managing the schedule leading up to closing, and serving as the point of contact for coordination with your CPA. On the other hand, the actual tax matters—such as calculating tax amounts, applying for withholding certificates, and filing tax returns—fall within the expertise of a CPA ・. While I’m not a tax expert myself, based on my experience working with clients in international situations, I can guide you on “when, whom, and what to consult about.” The client I introduced last week also made the decision to sell after working through these details with their CPA. Please feel free to reach out to me first—no matter how small your concern may be.

    Frequently Asked Questions
    Q. Is the FIRPTA withholding tax always 15%?

    A. No, that’s not necessarily the case. According to the IRS, if the sale price is $300,000 or less and the buyer will use the home as their primary residence, withholding is not required; for sale prices between $300,000 and $1 million, the withholding rate is reduced to 10% under the same conditions. Please check with your CPA to see if this applies to your specific situation.

    Q. What are the requirements to qualify for the exemption under Section 121 of the Internal Revenue Code?

    A. According to the IRS, the requirement is that you must have owned and occupied the property for a total of at least 24 months (2 years) over the past 5 years. If you meet this requirement, capital gains of up to $250,000 for single filers and up to $500,000 for married couples filing jointly are tax-exempt. Since eligibility may vary depending on your residency status and marital status, please be sure to consult a CPA for details.

    Q. Can I consult with you about taxes?

    A. Please feel free to consult with me first. However, I am a real estate brokerage specialist and do not handle tax returns or tax calculations myself. I’ll work with you to determine the best timing for the sale and how to proceed with preparations, and if necessary, I’ll refer you to a trusted bilingual CPA to assist you.

    Let’s take our time together to figure out what you need to prepare first regarding the timing of your sale before returning to your home country. We’ll proceed with the actual tax decisions by introducing you to a trusted CPA. I sincerely look forward to seeing you at your free consultation.

    About the Author
    Natsuko Onuma Hedges\ (Natsuko Onuma) is affiliated with Keller Williams Realty Irvine and is based in Irvine, where she provides support for real estate sales, ・ investments, ・ and rental brokerage throughout Orange County. In 2025, I received the KW Southern California Region Rookie of the Year Award （ for the number of closed unit transactions ）. Originally from Kashiwa City, Chiba Prefecture, I leverage my ability to speak both Japanese and English to provide real estate consultations for those returning to Japan or relocating internationally, as well as support for purchasing homes in the United States. Drawing on my previous experience in marketing and data analysis, I strive to explain complex systems and financial matters as clearly and thoroughly as possible. For consultations regarding tax or legal matters, I will connect you with trusted professionals (such as CPAs ・ and attorneys) and remain by your side so that you can take your next step with confidence.

    California Real Estate License No. (DRE): 02238651
    Affiliation: Keller Williams Realty Irvine | Phone: 619-210-9970 | メール:Natsuko.Hedges@kw.com

    Source ・ Reference Information
    The content of this article is based on the following official sources.

    ・ IRS “FIRPTA Withholding” Official Page: https://www.irs.gov/individuals/international-taxpayers/firpta-withholding

    ・ IRS “Definitions of Terms and Procedures Unique to FIRPTA” Official Page: https://www.irs.gov/individuals/international-taxpayers/definitions-of-terms-and-procedures-unique-to-firpta

    ・ IRS “Topic No. 851, Resident and Nonresident Aliens" official page: https://www.irs.gov/taxtopics/tc851

    ・ IRS "Topic No. 701, Sale of Your Home” official page: https://www.irs.gov/taxtopics/tc701

    This article is intended to provide general information and does not constitute individual tax ・ or legal advice. For the most up-to-date information and to determine how it applies to your specific situation, be sure to consult a CPA (Certified Public Accountant) who specializes in international tax.

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    [Free] Selling Your Home ・ Rental Consultation

    • Useful info / Education / Lesson
    • 2026/08/25 (Tue)
    Vivinavi Los Angeles

    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)

    15,000 people have chosen MLI as their language school ★ because ？ ？

    ≪ 5 Reasons to Choose MLI ≫

    We are a professional English language institute established in 2002.
    We have helped over 15,000 graduates improve their English.
    We have conducted a survey of students who have actually enrolled at our school to find out why they choose us ？
    out of the many language schools in Los Angeles.

    -----------------------------
    ■ #1 ： Because of our low tuition fees
    -----------------------------

    $209 per week ～ Great price ！

    The longer you sign up, the more discount you get. 1 month short-term study is $1,220.
    Already a great price, but if you sign up for 1 year （ 48 weeks ） $10,032.
    Per week, tuition is $209. Please compare with other schools.

    *And 43% off for evening courses ！

    -----------------------------
    ■ 2nd ： Because of good location
    ---- -------------------------

    MLI's schools are located in popular areas of Los Angeles, Westwood and Hollywood.
    The locations offer convenient bus and train transportation to major cities such as Santa Monica and Downtown.

    --------------------------
    ■ 3rd ： Attractive class times
    -----------------------------

    MLI has three time slots for international students.
    Students can choose from morning, afternoon, and evening classes to suit their lifestyle.
    In addition, for the Afternoon Conversation Program, students can choose from 2, 3, or 4 days per week.

    -----------------------------
    ■ 4th ： Because of its strength in admission to US universities
    -----------------------------

    MLI's popular courses are designed to help students improve their scores for TOEFL ®, IELTS ™ and GMAT ® / GRE ®, which are required for admission to American universities.
    We have a proven track record of students entering prestigious universities such as UCLA and USC, as well as Santa Monica College and many other colleges.

    -----------------------------
    ■ 5th ： Student housing is convenient
    -----------------------------

    MLI is more than 40 rooms available in the Los Angeles area as well as homestay.
    All are conveniently located to walk or take the bus to school.
    Many students, both short term and long term, use the dormitories as a first step into their study abroad experience. ⋱⋰ ⋱⋰
    Quality teaching at a lower cost than anywhere else …
    ⋱⋰

    ＼ Now it's your turn ♪ ／
    Call us first ・ Email us.

    WESTWOOD CAMPUS
    10880 Wilshire Blvd., Suite 122 Los Angeles, CA 90024
    Tel . .310 887 0777


    HOLLYWOOD CAMPUS
    7080 Hollywood Blvd., Suite 314 Los Angeles, CA 90028
    Tel . .323 870 7102

    • Useful info / Transporation
    • 2026/08/25 (Tue)
    Vivinavi Los Angeles

    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)

    🏫Trade Show ・ Leave your event freight transportation to us ！ 🏴

    Although the heat has been lingering day after day, our cargo is still zipping around the world with energy, undeterred by the high temperatures.
    August is the season when many trade shows and events are held.
    Trade Shows ・ Are you having trouble shipping cargo for events? ？
    We know you’re likely busy with preparations every day, but we’ll do our utmost to ensure your valuable shipments arrive safely at the venue.

    ✔ Ocean ・ Air Freight
    ✔ ATA Carnet Support
    ✔ Customs Clearance a> ✔ Delivery to the Venue ・ Pickup Arrangements
    ✔ We Handle Both Overseas and Domestic Trade Shows ・

    Exhibition cargo, “reliably delivering it to the specified location at the specified time” is of the utmost importance.
    We provide comprehensive support—not just transportation, but everything from customs clearance to delivery ・ and removal.
    If you need assistance with logistics for overseas trade shows or domestic events, please feel free to contact us.

    • Useful info / Professional
    • 2026/08/25 (Tue)
    Vivinavi Los Angeles

    【法的リスク・クレーム対応ゼロ】LA在住者のための、運営があなたを「完全防衛」する在宅ワーク

    LAで旅行者の案内をする際、無許可の自家用車送迎（白タク行為）や予約代行が、カリフォルニア州法や旅行業法で厳しく罰せられるリスクをご存知ですか？
    アメリカ生活が長い方ほど、そうした法的リスクや理不尽なトラブルには敏感だと思います。

    『Shige's Home』のコンシェルジュは、そうしたグレーな業務を【完全禁止】にしています。
    お任せするのは、Google Meetを使った50分の『情報提供』のみ。
    万が一の理不尽な要求（カスハラ）などは、録画データをもとに運営本部が間に立ち、100％対応を引き受けます。

    あなたを法的に、そして物理的に徹底的に守るクリーンなシステムについて、まずは【無料のオリエンテーション授業】で詳しく解説しています。
    面倒なトラブルを避け、安全に賢く働きたい方はぜひご覧ください。

    ▼ご応募は、こちら▼
    https://www.shigeshome.com/concierge-partner

    ▼ご応募・資料確認・面談予約はこちら▼

    • Useful info / Medical
    • 2026/08/25 (Tue)
    Vivinavi Hawaii

    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)

    In response to requests from all of you, I have been invited to Hawaii and am reopening in Waikiki ！ If you are serious about improving your health, please contact me ！ ｜ RYUSEI-style Bodywork ・ Skeletal Correction Method

    Limited-Time Campaign for First-Time Patients Only $ 150 (excl. tax, no tip)
    Modern Medicine ・ Eastern Medicine ・ A unique manual therapy based on clinical medicine.

    “Will this really help? Will they do something scary right off the bat…?” Everyone feels anxious about their first visit.
    When receiving treatment, it’s crucial that you can trust your practitioner.

    RYUSEI is a veteran practitioner with over 25 years of clinical experience—a licensed Traditional Chinese Medicine doctor who also holds Japan’s national certification as a Judo Therapist.
    Using a unique manual therapy method based on both Western and Eastern medicine, I have helped alleviate symptoms for over 300,000 people to date. Having trained over 800 practitioners, I have conducted lectures and educational activities throughout Japan—not limited to treatment—and have mentored many healthcare professionals and practitioners. My work has been featured in newspapers and other media, and I am also engaged in research ・ and educational activities within my specialized field. Most recently, interview articles have been published on Yahoo News and other outlets.
    Please feel free to entrust your care to us. ！ Some symptoms are recent, while others have become chronic and persist over the long term.
    A single session will not completely resolve your symptoms. Furthermore, the area where you feel symptoms and the root cause are not necessarily the same.

    We will advise you on the frequency and intervals of treatments necessary to fully resolve your symptoms; we do not recommend more sessions than are strictly necessary.
    The most important thing is that you genuinely want to get better ！.
    We will do our utmost to support those who are truly committed.

    We treat a wide range of conditions, including migraines ・, neck pain, nerve-related symptoms such as lumbar disc herniation, chronic fatigue, posture correction, and body balance adjustment. Rather than relying on force, we aim to bring out the body’s natural functions and support the creation of a healthy body from the ground up.
    For those who want to experience the body’s natural movement and comfort—not just a temporary fix. For details, visit www.honoluluseitai.comご確認下さい.
    We invite you to experience RYUSEI’s ・ skeletal correction method for yourself. Please don’t give up.

    • Useful info / Gift / Shopping
    • 2026/08/25 (Tue)
    Vivinavi San Francisco

    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)

    ＼ ＼ Ibaraki Fair underway ／ ／

    Osaka Marketplace, a large Japanese supermarket @ Foster City Store, is holding
    "Ibaraki Fair"📣📣

    Ibaraki Prefecture is located just north of Tokyo.
    Ibaraki Prefecture is famous for melons🍈 dried sweet potatoes 🍠 natto🫘 chestnut cakes🌰 and rice 🌾.

    Don't miss out on the many specialties and famous sweets from such Ibaraki Prefecture ！

    "Osaka Marketplace"
    Foster City Store ：
    [Address] 919 Edgewater Blvd., Foster City, CA 94404
    [Website] www.osakamarketplace.com

    • Useful info / Education / Lesson
    • 2026/08/25 (Tue)
    Vivinavi Los Angeles

    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)

    Japanplogy Fair - Kimonos and Japanese Traditional Goods -

    Announcement of the Highly Popular ＼ ＼ Japanplogy Fair ／ ／

    Featuring vintage kimonos, haori, accessories, handmade jewelry, soap, aromatherapy products
    natural skincare, Japanese crafts, handmade chocolate, and more—this is a hugely popular event.

    The remaining events for this year are listed below, so please be sure to join us.

    ☑ ️August 1\ (Sat ） 10:00 AM – 3:30 PM

    ☑ ️October 3\ (Sat ） 10:00 AM – 3:30 PM

    ☑ ️December 5\ (Sat ） 10:00 AM–3:30 PM

    Location ：
    Orange Island Culture Salon
    17811 Sky Park Cir. #J, Irvine, CA 92614

    着物ビンテージ和服日本式文化