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    • Useful info / Professional
    • 2026/03/12 (Thu)

    How to meet the O-1A extraordinary ability requirements

    With the virtual disappearance of the H-1B visa due to Donald Trump's new exorbitant $100,000 filing fee charge, the O-1 extraordinary ability classification has become increasingly important for professional level individuals seeking to develop their careers in the US. For those who qualify, O-1 has several advantages compared to H-1B and most other work visas.

    First, unlike H-1B, O-1 is not subject to an annual quota limit. No one has to wait to be picked in a lottery to apply for O-1. Second, also unlike H-1B and L-1, there is no limit on the number of years that one can continue to work in O-1 status without having to pack up and return to one's country of origin

    Third, like H-1B and L-1, but unlike several other types of work visas, O-1 is a "dual intent" classification, meaning that one does not have to show intent to return to one's home country after finishing one's O-1 work program. There is no restriction on applying for a green card while in O-1 status.

    But here comes the difficult part of O-1: USCIS, through its regulations, has made O-1 status so hard to attain, that only comparatively few people can qualify. This is especially true of the O-1A program for people with extraordinary ability in science, business, technology and athletics.

    Even though the O-1 statute nowhere requires this, the USCIS regulations provide that to qualify for O-1A, the candidate must be one of the small percentage who has risen to the very top of the field. There is no such requirement for O-1B extraordinary ability in the arts or in motion pictures.

    In contrast, the Congressionally enacted O-1 statute defines O-1 in general as requiring "sustained national or international acclaim".

    See 8 USC Section 1101, subsection O.

    The statute says nothing about requiring that the candidate be "one of the small percentage who has risen to the very top of the field.".


    So how is an O-1A applicant supposed to show that he or she is one of the very few who has reached the top of his or her field? Since I am confident that no one reading this article has won a Nobel Prize (one of the stated ways of showing this!), an O-1A applicant must meet any three of eight other listed criteria. These are as follows:

    1. Receipt of "nationally or internationally recognized" prizes or awards in his or her field.

    2. Membership in a professional organization that requires "outstanding achievement" as a condition for membership.

    3. Published material about the candidate and his work in "major publications".

    4. The candidate has participated as a judge of the work of others in his or her field.

    5. The candidate has made "original" contributions of "major significance" in his or her field.

    6. The candidate has authored scholarly articles in the field in professional journals or other "major" media.

    7. The candidate has been employed in a "critical or essential" capacity for organizations and establishments that have a "distinguished" reputation.

    8. The candidate has received or will receive a "high" salary.

    The one thing that stands out among all these requirements is that they use vague terms such as "leading", "essential", "major" and "distinguished", which can mean many different things depending on the opinion of the adjudicator.

    To try to provide some clarity to the meaning of these and other similarly vague terms in the O-1A regulations, USCIS provides certain explanations and examples of ways to meet the above requirements in its Policy Manual. However, these examples are merely illustrative and do not cover all of the possible O-1A situations. I will discuss some of these explanations and examples in a future article on this topic.

    • Useful info / Professional
    • 2026/03/12 (Thu)

    $100,000 H-1B fee is immigration white supremacy in action.

    A lot has been written about the harm that will be done to the US economy in general and to the tech industry in particular by Trump's new $100,000 H-1B filing fee. Two lawsuits against this huge increase have been filed by various groups claiming, with great justification, that this increase was illegal and way beyond the powers of Trump and his administration.

    And if Trump can get away with effectively ending the H-1B program by imposing this huge new fee, what is there to stop him from imposing similar fees on all other immigration filings - such as F-1 student visas, green cards through marriage to a US citizen and all other immigration applications? If Trump is allowed to get away with this exorbitant charge for H-1B filings - based on a tissue of lies about alleged but unproven H-1B employer abuses, what is there to stop him from ending all other legal immigration programs as well by imposing similar sky-high filing fees?

    There are two main issues raised by imposing this huge, sudden filing fee increase. The first is that the filing fee increase is obviously part of Trump's racist, white supremacist immigration agenda in general. Most estimates are that 70% of current H-1B visas are held by one Asian country - India, with 11% going to China.

    But this obvious anti-Asian racism is not the only danger to America's humanistic values as a nation where everyone is equal under the law, regardless of race, religion or ancestry. By unilaterally raising the USCIS filing fee, Trump is in direct violation of the Administrative Procedure Act, which requires a period for public notice and comment before changing any regulations affecting immigration.

    From that perspective, Trump's unilaterally ending future H-1B filings by lawlessly imposing this huge new fee is one more test of his ability to impose dictatorial power instead of following the rule of law.

    Most comments on the new filing fee are focused on the details of who is subject to it and who is exempt. While these details are of course important, they should not be allowed to obscure the larger picture of racism and dictatorship that this fee represents. I will follow the progress of the two lawsuits that have been filed against this exorbitant filing fee and write further comments based on the results of the litigation.

    • Problem solution / Professional
    • 2026/03/12 (Thu)

    marriage green card

    In this time of great uncertainty about immigration, many people are considering marriage to a US citizen or permanent resident as a safe way to get a green card. And, for many people, it is a relatively safe way. But this is true only if the rules for this case are followed very carefully.

    What are the requirements for a successful marriage green card case? These can be divided into three categories: 1) Eligibility, 2) Genuine marriage, and 3) Ability to support (Public Charge).

    1) Eligibility: Who is eligible to file for a marriage based green card? In order to file, if you are in the US, you must show that you entered the US legally, i.e. with a valid I-94. If you entered the US illegally, you can begin your marriage green card application in the US, but at some point you will have to leave the US to attend an interview for a marriage-based visa at a US consular office abroad.

    However, if you entered the US legally, you can complete your marriage green card case in the US even if your legal status has expired or if you violated your legal status.

    Your US spouse must be a US citizen (native born or naturalized) or a lawful US permanent resident (green card holder).

    2) Genuine marriage:

    Most importantly, you must have a real marriage relationship with your spouse. Entering into a fraudulent marriage just to get the green card may make you permanently ineligible to remain in the US or enter the US in the future.

    3) Means of Support - Public Charge.

    Even with a genuine marriage relationship, you must show that you have a means of support and will not need public assistance after you receive your green card. This involves an affidavit of support to be filed by your spouse, and may also require one or more additional "joint sponsor" affidavits of support to be filed by family members or friends.

    What do you need to do to show a genuine marriage relationship? Showing that you have a genuine marriage relationship is the most important part of a marriage-based green card case. After filing, you and your spouse are almost certain to be called for an interview together at the immigration office to show proof that your are living together. At the interview, you will need to show the following documents:

    a) Lease or deed to your apartment or house,
    b) bank statements - either joint or separate showing that you and your spouse have the same address,
    c) Federal and state income tax returns (either separate or joint) credit card and utility bills, insurance policies and any other documents showing that you are both receiving mail at the same address,
    d) Photos of you both together and with other close friends and family members,
    e) Optional - letters or statements from friends who have visited you both together or socialized with you both. You will likely also be asked questions about how you and your spouse met, where you went on your first date, as well as any trips you have taken together, and contact with each others' family members etc.

    Regarding affidavit of support - public charge requirements, your US spouse (and any joint sponsor) will need to file an affidavit showing current income of at least 125% of the current poverty level guidelines for your household size as published by the US Department of Labor, along with his or her US (IRS) tax return for the latest filing year showing at least the above income. He or she will also be required to show at least the above amount of adjusted gross income from IRS tax returns for the two most recent previous tax years (though the actual returns for those two previous years are not required. Affidavit of support sponsors and joint sponsors are also required to show W-2 forms, pay records or other proof of income or assets meeting the above requirements.

    In summary, the documentary requirements for a marriage green card case are both complex and strict, and they require careful preparation by an experienced immigration attorney, Roger Algase, Attorney at Law, has more than 40 years experience with marriage -based immigration cases and he is ready to help you no matter where you live in the US, and whether your marriage is opposite or same sex.

    • Useful info / Professional
    • 2026/03/12 (Thu)

    O-1 visa for Sushi Chefs

    These days, I am getting inquiries from people who are interested in applying for an O-1 extraordinary ability visa as a sushi chef or other specialty Japanese food chef. I tell them that this visa is possible, provided that the applicant meets strict requirements.

    First, one has to choose between O-1A, which requires various types of technical skills, or O-1B, commonly known as the "artist visa", and is a little less strict in its requirements. Fortunately, it is well settled that specialty chefs are accepted as practicing an art form for visa purposes, and that they may apply for an O-1B visa.

    So what are the main requirements for a sushi chef to qualify for O-1B visa approval? They are as follows:

    1) The O-1 candidate must have a history of working in a leading or essential role for one or more restaurants that have a distinguished reputation, and must show that he or she will be working in such a role for a distinguished
    restaurant or similar organization in O-1B status.

    2) There must be published articles in leading or professional media about the O-1B candidate and his or her work,

    3) The O-1B candidate must have recommendation letters from other experts in the field.

    4) As an alternative to any one of the above three requirements, the O-1B candidate can show that he or she has been earning an above average salary compared to other sushi chefs.

    There are three other alternate requirements which are less often used to qualify for O-1B; namely a) having won a national or international prize, b) being a member of an organization requiring outstanding achievement for membership, and c) having one's work shown at distinguished venues or events. These three alternatives will not be discussed in this article.

    With regard to the first of the above listed requirements, it is critically important to show the distinguished reputation of the restaurant or similar establishments where the O-1B candidate has been working as head chef. No matter how extraordinary his or her own cooking may be and have been, unless both his or her previous employers and future O-1B employer are very well known, or have achieved distinguished recognition (such as by Michelin), O-1B approval may be difficult to attain.

    The same is true concerning media articles about the O-1B candidate. No matter how big the circulation may be of a publication with an article about the sushi chef and his or her work, the article may be rejected by the USCIS examiner if the publication has only local circulation.

    In the same way, experts submitting recommendation letters must provide evidence of their own reputations in the field, as well as discussing the O-1B candidate and his or her accomplishments in detail.

    As long as one can meet the above standards, which are applied with increasing strictness by the USCIS office, O-1B approval for sushi and other specialty Japanese food chefs should be possible. Please feel free to contact the undersigned for further information.

    • Press Release / Media
    • 2026/03/11 (Wed)

    びびなびハワイでは「まち歩き」の誌面を発行しました！ / Vivinavi Hawaii published a printed publication “City Walk (Machiaruki).

    びびなびハワイでは「まち歩き」（ハワイ地域情報）の誌面を発行しました！ウェブ版では誌面に載っていない記事もたくさんご覧いただけます。ワイキキのマガジンラック、日本のハワイ関連店舗、旅行代理店、ウェディング会社、成田空港ラウンジなどにも設置させていただいております。店舗やラックなどで見かけたら、ぜひお持ち帰りください。
    https://hawaii.vivinavi.com/ss

    電子版はこちらから
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0001
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0002
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0003
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0004

    日本配布先：東京、千葉、神奈川、北海道、宮城、愛知、京都、大阪、岡山、愛媛、福岡

    #びびなびハワイ #まち歩き #ハワイおでかけ #ホノルル #ワイキキ #ハワイ地域情報　#ハワイ観光情報 #ハワイ情報 #ハワイグルメ #ハワイレストラン #ハワイガイド #ハワイ旅行情報

    Vivinavi Hawaii published a printed publication “City Walk (Machiaruki).” If you find it at the store or magazine racks, please take it home. You can find more articles on the website.
    https://hawaii.vivinavi.com/ss

    Check out the digital books here:
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0001
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0002
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0003
    https://hawaii.vivinavi.com/jpn/ss/pmedia/0004

    * Sorry, all articles are written in Japanese only.
    * You can find “City Walk (Machiaruki)” at the travel and wedding agencies in Tokyo, Japan.

    #VivinaviHawaii #CityWalk #Machiaruki #Hawaiitrip #Honolulu #Waikiki #Hawaiilocalinfo #Hawaiitourism #Hawaiiinfo

    • Satisfaction guaranteed / Restaurant / Gourmet
    • 2026/03/11 (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)

    NY's First Omakase All you can eat&All you can drink!　Please come to⁉SourAji where you can eat delicious fresh fish at a reasonable price.

    Wouldn't you like to eat delicious fish until you are full ？

    We have prepared an omakase menu to satisfy everyone.

    We serve the freshest fish in the most delicious condition, so
    you will definitely enjoy your drink with your rice ！

    Please come to SourAji when you want to eat delicious Japanese food.

    We look forward to serving you.

    • Problem solution / Professional
    • 2026/03/10 (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)

    ＜ For another year of tax returns, come to Ozaki Accounting Office, a firm you can trust ＞ We will answer any questions you may have ！.

    Whenever you earn income in the U.S., you are obligated to file a tax return.
    U.S. citizens ・ Not only permanent residents, but also work visa holders, spouses of work visa holders, international students and OPT are subject to this as long as they have income in the US.
    File correctly and you will not be in trouble later.

    We promise you.
    Comply with U.S. tax laws. Deadline Compliance （ We will follow procedures for extensions ）.
    We will respond to customers in Japanese with sincerity and reply within 24 hours.
    We will analyze your accounting situation and profit and loss statement in a friendly and professional manner, and will provide you with tax reduction in compliance with tax laws.
    We can also handle the hassle of dealing with the transition of accountants ！

    Ozaki Accounting Office handles a wide range of tax returns, from business to personal.
    If you receive a letter from the IRS, we will represent you and deal with it on your behalf.

    We will answer your tax questions, including tax returns needed to renew your visa ！
    For more information, please click on the yellow phone book symbol below and see our Town Guide.

    For inquiries, please feel free to contact us by sending us a message ［ below ］ or using the ［ contact form ］ in the Town Guide.

    タックスリターン会計税金

    10 gift cards for seeing Vivinavi $!

    • Wanted / Medical
    • 2026/03/10 (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)

    A Day in the Life of a New York Worker （ Doctor of Physical Therapy ）

    New York ・ Japanese American Physical Therapy Clinic
    Orthopedic Movement Physical Therapy (OMPT) in Midtown, NY ！

    A day in the life of Dr. Urihaka, a physical therapist at the clinic. This is a valuable video that shows a real day in the life of a physical therapist, from the time he arrives at the office to after work.

    ✔ What does a physical therapist do ？
    ✔ A day in the life of a medical professional working in New York City
    ✔ A scene of a patient

    and more. and other information that is not usually available to the general public.

    If you are suffering from physical pain or discomfort,
    or if you are interested in physical therapy or rehabilitation, please take a look ！

    📍 OMPT Wellness Center
    New York ・ Japanese American physical therapy clinic in midtown. Japanese physiotherapy clinic in Midtown.
    Back pain ・ Shoulder pain, sports injuries, post-surgical rehabilitation, dizziness ・ Headaches, and a wide range of other conditions.

    They also offer wellness classes such as yoga, stretching, and core training.

    • Signature service / Professional
    • 2026/03/10 (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)

    Accounting Audit Support ・ Do you need help with document preparation ？?

    ？
    Are you burdened with preparing documents for an audit ？

    Booksavers, Inc. can assist you in preparing documents for an audit ！

    Do you have any of these problems? If you have any of these problems
    ✔ You don't know how to prepare documents for an audit
    ✔ You are too busy with your daily work to prepare documents
    ✔ You don't know the purpose or intent of the audit item and it takes time to respond

    Booksavers, Inc. can help you
    understand the purpose of the audit item ・ and prepare the necessary documents.
    We will make suggestions on how to review your day-to-day operations and accounting procedures, as this may be most effective.

    Why Choose Booksavers, Inc.
    ✅ Reasonable fees
    ✅ Courteous service in Japanese for your peace of mind
    ✅ Practical proposals from a company's perspective
    Flexible response to concerns and questions that are difficult to ask an accounting firm

    📩 Please feel free to contact us in Japanese by clicking "Send Message" below ！.

    • Introduction / Education / Lesson
    • 2026/03/10 (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)

    Why don't you thoroughly learn Japanese you are not good at ？?

    Even if you can speak Japanese, you do not have Japanese language skills.
    Reading and writing are really difficult.
    If you have such problems, please contact our school first.

    We will thoroughly instruct you in reading aloud, reading comprehension, Kanji, On-yomi, Kun-yomi, Sentakana, etc.
    Please see below for our fees.

    Elementary school students $ 130 / month(1h/week,4h/month) $ 190 / month(2h/week,8h/month)
    Middle school students $ 140 / month(1h/week,4h/month) $ 210 / month(2h/week,8h/month)
    High school students $ 160 / month (1h/week,4h/month) $ 240 / month (2h/week,8h/month)

    ＜ Small class size ＞ So you can feel free to ask questions and be close to teachers.

    Please contact us for details.
    For a free consultation ！

    Please feel free to contact us by phone below or ［ send us a message ］.

    Call ： 914-426-0958 （ Miura at ）
    E-mail: miuranihongo1985@gmail.com

    日本語算数数学レッスン
    • Problem solution / Professional
    • 2026/03/09 (Mon)

    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)

    ＜ Ozaki Accounting Office can help you get your tax return in time for this year ！ ＞ We can answer any questions you may have ！.

    Have you filed your tax return yet ？ Ozaki Accounting Office can help you in time ！
    Please feel free to consult us.

    If you earn income in the U.S., you must file a tax return.
    U.S. Citizens ・ Not only permanent residents, but also work visa holders, spouses of work visa holders, foreign students and OPT are also subject to this as long as they have income in the U.S.
    File correctly and you will not be in trouble later.

    We promise you.
    Comply with U.S. tax laws. Deadline Compliance （ We will follow procedures for extensions ）.
    We will respond to customers in Japanese with sincerity and reply within 24 hours.
    We will analyze your accounting situation and profit and loss statement in a friendly and professional manner, and will provide you with tax reduction services in compliance with tax laws.
    We can also handle the hassle of dealing with the transition of accountants ！

    Ozaki Accounting Office can handle a wide range of tax returns, from business to personal.
    If you receive a letter from the IRS, we will represent you and deal with it on your behalf.

    We can answer your tax questions, including tax returns needed to renew your visa ！
    For more information, please click on the yellow phone book symbol below to view the Town Guide.

    For inquiries, please feel free to contact us by sending us a message ［ below ］ or using the ［ contact form ］ in the Town Guide.

    タックスリターン会計税金

    10 gift cards for seeing Vivinavi $!

    • Event / Media
    • 2026/03/09 (Mon)

    びびなび世界就活ウィーク第7回　2026年5月22日（金）～23日（土）

    現在就職活動中の方も、そうではない方も、海外移住やキャリアに関する情報を聞いてみませんか？
    在学中の大学生や将来留学を考えている方も大歓迎！
    お知り合いに興味がありそうな方がいらっしゃいましたら、シェアをしていただけましたら幸いです。

    （随時受付中）最新の情報を受け取りたい方はこちらからお申し込みください。
    https://world.vivinavi.com/sc/shukatsu_world

    セミナーの内容や開催日時など、ご希望がございましたらこちらから
    https://world.vivinavi.com/sc/feedback/

    #びびなび #世界就活ウィーク #留学 #ワーキングホリデー #海外インターンシップ #海外就職 #海外就活 #就活 #転職 #キャリアアップ

    • Press Release / Media
    • 2026/03/09 (Mon)

    米国移住と年金

    ソーシャルセキュリティ専門資格RSSARを有する米国ファイナンシャル・プランナーおよび、日本年金アドバイザーの資格を持つ社会保険労務士の方々が日米の年金受給に関する一般情報を説明させていただきます。老後の資金について不安がある方、受給資格などでご質問がある方、お気軽にご参加ください。

    講師：黒沢 篤 (American Financial Education Alliance)

    びびなび世界就活ウィーク
    https://world.vivinavi.com/sc/shukatsu_world

    求職者ではない方も、どなたも大歓迎！
    参加費無料・要登録

    ※上記のイベント特設ページ内のお申込みフォームからご登録ください。

    • Problem solution / Professional
    • 2026/03/09 (Mon)

    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)

    ＜ Ozaki Accounting Office can help you get your tax return in time for this year ！ ＞ We can answer any questions you may have ！.

    Have you filed your tax return yet ？ Ozaki Accounting Office can help you in time ！
    Please feel free to consult us.

    If you earn income in the U.S., you must file a tax return.
    U.S. Citizens ・ Not only permanent residents, but also work visa holders, spouses of work visa holders, foreign students and OPT are also subject to this as long as they have income in the U.S.
    File correctly and you will not be in trouble later.

    We promise you.
    Comply with U.S. tax laws. Deadline Compliance （ We will follow procedures for extensions ）.
    We will respond to customers in Japanese with sincerity and reply within 24 hours.
    We will analyze your accounting situation and profit and loss statement in a friendly and professional manner, and will provide you with tax reduction services in compliance with tax laws.
    We can also handle the hassle of dealing with the transition of accountants ！

    Ozaki Accounting Office can handle a wide range of tax returns, from business to personal.
    If you receive a letter from the IRS, we will represent you and deal with it on your behalf.

    We can answer your tax questions, including tax returns needed to renew your visa ！
    For more information, please click on the yellow phone book symbol below to view the Town Guide.

    For inquiries, please feel free to contact us by sending us a message ［ below ］ or using the ［ contact form ］ in the Town Guide.

    タックスリターン会計税金

    10 gift cards for seeing Vivinavi $!

    • Introduction / Professional
    • 2026/03/09 (Mon)

    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)

    Ozaki Accounting Office YouTube Channel

    For Japanese residents in the U.S.
    Do you have any problems with tax returns, taxes, incorporation, etc. ？

    Ozaki Accounting Office on YouTube
    Information on American taxes and accounting is explained in Japanese and easy to understand.

    ✔ Tax Return ・ Tax Consultation
    ✔ Corporate Closing ・ Payroll （ Payroll Calculation ）
    ✔ Company Formation Support
    ✔ Support for Japanese Companies Expanding into the US
    Expatriates, restaurant owners and company managers are also welcome to contact us.

    Japanese ・ English speaking.
    We have an office in Miami, but can respond from anywhere in the US.

    Please visit our YouTube channel ！

    • Useful info / Professional
    • 2026/03/09 (Mon)

    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)

    U.S. Taxation ・ Changes to the Preferential Treatment System "OBBBA"

    Hello.
    This is Ozaki Accounting Office.

    On July 4, 2025, there is a very big new law in the US.
    This law changes a lot of tax （ tax ） rules.

    We will only tell you the important points in a simple way.

    ① Tax exemption for tips and overtime

    From 2025 to 2028, there will be almost no tax on tips received at restaurants and some overtime work at work.
    High-income earners are exempt ： Not applicable to those above a certain annual income.
    SSN （ Social Security Number ） is required ： Application is required.
    ITIN holders are not eligible

    ② 1% tax on foreign remittances

    Starting January 2026, a 1% tax will be imposed on remittances from the US to foreign countries.
    Mainly applicable ： Cash remittances, use of Western Union, etc.

    *People who use means other than bank transfers should be especially careful.

    ③ Electric Vehicles （ EVs ） Tax Credit Ends Early

    Tax Discount for Electric Vehicles （ EVs ） Ends
    There is a tax discount program for buying an electric vehicle, However, the discount is only available if the vehicle is delivered before September 30, 2025.

    IMPORTANT ： The vehicle must be delivered by this date.
    Please note that this offer does not apply to orders placed alone.

    ④ Tax credit for home eco-renovation ends

    The tax discount for the following work to improve the energy efficiency of a house ends.

    Major eligible work ： Replacement of solar panels, insulation, and windows
    Important ： This will only apply before December 31, 2025.

    ⑤ Families raising children save

    Families with children under 17 pay less tax.
    （ $2,200 per child ）

    ⑥ 65 and older

    An additional $6,000 worth of tax relief

    ⑦ More state tax deductions

    People who pay state and property taxes can now deduct
    more than before.

    Good news for those who pay high state taxes.

    ⑧ Gambling rules change

    Losing amounts can now only be deducted up to 90% of the amount won.

    ⑨ Interest on car loans can also be deducted

    People who bought a car with a loan can now deduct
    part of the interest paid from their taxes.

    ⑩ Stricter checks on foreign assets

    People who receive money from foreign countries or have companies in foreign countries may face a big penalty

    if they forget to file a return （ and a fine ） .

    If you are concerned, please contact us as soon as possible.

    Summary

    Some people will pay less tax with this new law.
    But some people will lose out if they don't move quickly.
    And it is very important to have an SSN.
    If you have any questions, please contact us anytime.
    We will give you personalized advice.

    • Useful info / Medical
    • 2026/03/09 (Mon)

    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)

    Infertility Treatment in NY, Information in Japanese ｜ Tomoko, Fertility Strategist

    New York ・

    Coordinator ・ Tomoko, who supports Japanese patients at the Manhattan fertility clinic [Global Fertility&Genetics], provides information on fertility treatment on Instagram.

    ＼ This content is available in Japanese ／

    ・ Explanation of fertility treatment and testing in the US
    ・ Egg freezing and fertility tips
    ・ Causes of infertility and treatment options ・ Actual patient stories
    ・ Webinars and seminars

    We use photos and videos to make the information as clear as possible.

    Not only New York residents, but also
    more and more people from Japan and other states are contacting us.

    "What is fertility treatment like in America ？"
    "When should I consider egg freezing ？"

    If you have such questions, please visit our Instagram.

    Instagram
    https://www.instagram.com/tomokofertility/

    Contact （ Japanese OK ）

    Global Fertility&Genetics （ New York ）
    Tomoko Okamoto
    📞 917-940-2703 （ Text OK ）

    • Useful info / Restaurant / Gourmet
    • 2026/03/09 (Mon)

    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)

    Mochi Dorayaki, now on sale by popular demand ！.

    Mochi Dorayaki" is a fluffy dough filled with mochi ＆ cream.
    Please enjoy the freshly made taste.

    Current flavors are
    ・ Green Tea Strawberry Mochi
    ・ Azuki Butter Mochi
    ・ Strawberry Cream Cheese Mochi
    ・ Chestnut Cream Mochi
    ・ Custard ＆ Caramel Mochi

    Mochi Donuts and Mochi Waffles ！

    • Useful info / Professional
    • 2026/03/08 (Sun)

    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

    FY 2025 Early Bird Special
    For more information, visit INFO@AOAHA.COM
    ...

    • Useful info / Beauty / Health
    • 2026/03/07 (Sat)

    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)

    Powder brow for adults ｜ Natural eyebrows without makeup

    Powder brow is the most popular natural eyebrow art makeup today, which is created by layering small dots （ ） on top of each other.

    It gives a natural look to your face even without makeup, instead of the dark, pencil-drawn eyebrows.

    The color can be adjusted to match hair and eye color, from dark brown to light brown, to suit even those with dark hair.

    Rather than creating thick eyebrows, this treatment creates eyebrows that look natural and beautiful while utilizing your own eyebrows.

    ⸻

    Price

    Initial treatment $ 270
    Touch up $ 170

    Treatment time ： about 2.5 to 3 hours
    *Including tip
    *Payment ： Cash / Venmo / Zelle



    Cautions

    ・ Sunburn for about 2 weeks after treatment
    Avoid sunburn, sauna, swimming pool, and exercise that makes you sweat a lot for about 2 weeks after the treatment. ・ The shape of the eyebrows cannot be changed significantly from your own eyebrows.
    ・ The design is designed to look natural.

    ⸻

    Location ： Manhattan Flatiron area

    We provide a thorough consultation before the procedure so that even first time patients can feel comfortable. Correction of past microblading and touch-ups from other stores are also available.

    If you have any questions, please feel free to contact us.

    ⸻

    *If you are in the beauty industry and
    would like to learn art makeup but are a little nervous about going to a school …, we offer a simple trial lesson in art makeup. "I'd like to learn art makeup, but I'm a little nervous about going to school.

    You can experience what the technique is like by looking at the actual tools and the procedure.

    If you are interested, please feel free to contact us.

    アートメイクニューヨーク美容眉毛パウダーブロウ