For residents of Japan who own a US LLC

US LLC Owned From Japan: Form 5472, Taxes and Filing

A US LLC owned from Japan has a yearly IRS filing even if it earns nothing in the US. This guide shows the filings, the Japanese tax ID that goes on Form 5472, and what it means that the US has a tax treaty with Japan.

Form 5472Pro forma 1120Treaty: yesW-8BENBE-13

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Quick answer

Does a resident of Japan who owns a US LLC have to file with the IRS?

Yes, if the LLC had a reportable transaction with you, and forming and funding it counts. A single-member US LLC owned by a resident of Japan files Form 5472 with a pro forma Form 1120 each year, usually by April 15 for a calendar year, even with no income. The US has an income tax treaty with Japan, which affects how profits and US-source payments are taxed, not whether Form 5472 is due.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US filing: Form 5472 with a pro forma Form 1120
US tax treaty with Japan: Yes, per the IRS treaty list
Your home tax ID: Your Individual Number (My Number), the 12-digit number assigned under Japan's Social Security and Tax Number System
Currency: Convert Japanese yen to US dollars; the form is in US dollars
Fees: See our Form 5472 filing service page, or request a quote

Is there a US tax treaty with Japan?

Yes: the IRS lists Japan among the countries with a US income tax treaty (IRS treaty list). The treaty does not remove Form 5472. What it can change is how much US tax applies to the LLC's profit and to payments you receive.

Question	With the treaty	Source
Is the LLC profit taxed in the US?	Generally only the part attributable to a US permanent establishment, such as an office or dependent agent in the US	Form 8833
Do I have to tell the IRS I rely on that?	Yes, on Form 8833 with the return; not disclosing costs US$1,000	Form 8833
Can I get lower withholding on US dividends, interest or royalties?	You can claim it on Form W-8BEN by naming Japan; otherwise 30% generally applies	W-8BEN, Pub 515

Treaty benefits depend on the exact article and on whether you qualify under it, so we check the treaty text before relying on it.

The yearly US filings for an LLC owned from Japan

Here is the yearly list for a single-member LLC whose only owner lives in Japan.

Every year with a related-party transaction: Form 5472, attached to a pro forma Form 1120. Forming the LLC, funding it and taking money out all count (IRS instructions). The LLC usually owes no US income tax as a disregarded entity; this is an information return.
Once, soon after you start: the BE-13 survey to the Bureau of Economic Analysis, generally within 45 days of a foreign person setting up or buying a US business (BEA rule).
Every year, to the state: whatever the formation state charges; US LLC annual fees by state lists them.
Only sometimes: Form 1040-NR, when the LLC earns income effectively connected with a US trade or business (IRS).

Missing Form 5472 costs US$25,000 per failure, and a substantially incomplete form counts as not filed.

Documents for owners living in Japan

Most of what goes into the filing comes from the LLC's own records. The parts that come from you, as an owner living in Japan, are short.

Item	For an owner in Japan
Identity	Passport and current home address
Tax ID	Your Individual Number (My Number), the 12-digit number assigned under Japan's Social Security and Tax Number System
Money in and out	Statements showing what you paid into the LLC and took out during the year, including amounts in Japanese yen
Company papers	Articles of organization and the IRS EIN letter

For a resident of Japan, this is usually your Individual Number (My Number), the 12-digit number assigned under Japan's Social Security and Tax Number System (OECD tax ID sheet).

The Japanese side of your LLC

Japanese founders use a US LLC to sell software, games, design and consumer products to US customers and to work with US partners.

The US view of the LLC does not decide how Japan sees it. Ask a tax adviser in Japan how the LLC and its profit are treated there; we prepare the US filings and share the figures your adviser needs.

Filing from Japan with us

For an owner in Japan, we prepare the Form 5472 and pro forma Form 1120 filing, or the full year for a single-member LLC. Gurleen Kaur, CPA (BC and Washington), prepares and signs. See our Form 5472 filing service for fees, or request a quote.

See our Form 5472 filing service, the annual compliance package and which state to form in.

Treaty and law references for owners in Japan

Plain-language summaries; follow the links for the official text. Article numbers are from the treaty text on irs.gov.

Treaty

The IRS lists the 2003 income tax treaty, signed November 6, 2003, amended by protocols listed for 2003 and 2013. General effective date (IRS Table 3): treaty Jan. 1, 2005; protocol Jan. 1, 2020 (IRS treaty documents for Japan; treaty text; IRS Table 3).
Article 4 (Residence), which decides who counts as a resident for treaty benefits.
Article 5 (Permanent Establishment), which defines a US permanent establishment.
Article 7 (Business Profits), under which business profits are taxed in the US only if attributable to a permanent establishment.
Article 10 (Dividends), on dividends.
Article 11 (Interest), on interest.
Article 12 (Royalties), on royalties.
Article 22 (Limitation on Benefits), which sets the tests a resident must meet to claim benefits.
Article 23 (Relief from Double Taxation), on relief from double taxation.
Treaty benefits for income earned through a fiscally transparent entity, such as a single-member LLC, are decided under section 894 and Treas. Reg. section 1.894-1(d) (IRS Pub 515, Form 8833).

US law

Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; final regulations T.D. 9796 treat a foreign-owned US disregarded entity as a corporation for this purpose (IRS Form 5472 instructions).
US trade or business and effectively connected income: Code sections 864 and 871 (IRS Pub 519).
Treaty disclosure: Code section 6114, Treas. Reg. section 301.6114-1, and the section 6712 penalty (IRS Form 8833).
BE-13: 15 CFR 801.7 (eCFR).

The tax law of Japan itself also applies to you; check it with a local adviser.

Owners in other countries

Every country page uses the same US rules with that country's treaty status and tax ID. See all of them on US LLC tax by country.

Common questions

I live in Japan. When is my LLC's Form 5472 due?

With the pro forma Form 1120, normally by April 15 for a calendar-year LLC. Form 7004 extends it. The US$25,000 penalty applies if it is not filed.

Which tax ID from Japan do you need from me?

Your Individual Number (My Number), the 12-digit number assigned under Japan's Social Security and Tax Number System. The IRS asks for the same foreign tax ID every year.

Does the United States have a tax treaty with Japan?

Yes. Japan is on the IRS list of US income tax treaties. The treaty can limit US tax on business profits to profits attributable to a US permanent establishment, a position disclosed on Form 8833, and lets you claim treaty rates on Form W-8BEN.

Will I pay US income tax on my LLC's profit from Japan?

Usually only Form 5472 with the pro forma Form 1120 is filed. A Form 1040-NR is needed if the LLC has income effectively connected with a US trade or business, and the treaty may limit US tax to profits attributable to a US permanent establishment.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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