Abstract
The author takes a critical look at cultural identity and raises the question of race as a valid concept for biological or social classifica
tion and expands this point to inquire how Japanese and society de
termines who belongs as societal members. Marginality and ambi
guity create separate criteria for determining who is Japanese. The author explains taxation laws imposed by the U.S. government on its expatriated citizens including citizenship tax, FATCA and FBAR.
The burden of having to file taxes based on citizenship and not on employment or country of residence raises a question of the fairness of the tax system of the United States.
Keywords : race ; society ; cultural identity ; citizenship ; tax ; FATCA, FBAR
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