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status</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/slash-your-irs-penalties-fbar-violation-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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penalt</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreign financial accounts statements sitting on the desk. with foreign language</image:caption><image:title>foreign financial accounts statements sitting on the desk. with foreign language</image:title></image:image><lastmod>2024-07-04</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%97%A5%E7%B1%B3%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E3%81%AE%E6%9C%AA%E6%9D%A5%E4%BA%88%E6%B8%AC%E3%81%A8%E3%81%9D%E3%81%AE%E5%8F%AF%E8%83%BD%E6%80%A7</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20with%20dual%20Japanese%20and%20American%20citizenship%20facing%20legal%20and%20social%20challenges%2c%20as%20well%20as%20future%20prospects%2c%20is%20explored.jpeg</image:loc><image:caption>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:caption><image:title>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/counting-days-substantial-presence-test-tips-a-way-to-avoid-being-us-tax-resident</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20carefully%20maneuvering%20through%20a%20maze%20of%20tangled%20lines%20and%20overlapping%20shapes%2c%20with%20a%20spotlight%20shining%20on%20them%20as%20they%20try%20to%20avoid%20becoming%20trapped..jpeg</image:loc><image:caption>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:caption><image:title>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20tracking%20days%20spent%20in%20the%20U.jpeg</image:loc><image:caption>A person tracking days spent in the U</image:caption><image:title>A person tracking days spent in the U</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/pl/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:caption><image:title>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-05-29</lastmod></url><url><loc>https://www.chiborder.com/es/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:caption><image:title>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%B0%B8%E4%BD%8F%E6%A8%A9%E6%94%BE%E6%A3%84%E6%99%82%E3%81%AE%E7%A8%8E%E5%8B%99%E3%83%81%E3%82%A7%E3%83%83%E3%82%AF%E3%83%AA%E3%82%B9%E3%83%88%E5%AE%8C%E5%85%A8%E7%89%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20intricate%20tax%20form%20being%20filled%20out%20with%20various%20sections%20and%20boxes.jpeg</image:loc><image:caption>An intricate tax form being filled out with various sections and boxes</image:caption><image:title>An intricate tax form being filled out with various sections and boxes</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20detailed%20explanation%20of%20tax%20obligations%20and%20procedures%20that%20should%20be%20understood%20before%20renouncing%20US%20permanent%20residency..jpeg</image:loc><image:caption>A detailed explanation of tax obligations and procedures that should be understood before renouncing US permanent residency.</image:caption><image:title>A detailed explanation of tax obligations and procedures that should be understood before renouncing US permanent residency.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep-24 Interest Sourcing Rule -2</image:caption><image:title>Sep-24 Interest Sourcing Rule -2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit 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Complete 2025 Instructions-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A 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pote</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko-kr/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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6_23</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/eleventh-circuit-partly-reverses-gyetvay-what-cpas-should-know-about-fbar-streamlined-certifications-and-statute-of-limitations-tolling</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20court%20of%20appeals%20decision%20impacting%20FBAR%20Streamlined%20procedures%20and%20state%20of%20limitations%20tolling-1.png</image:loc><image:caption>A court of appeals decision impacting FBAR Streamlined procedures and state of limitations tolling-1</image:caption><image:title>A court of appeals decision impacting FBAR Streamlined procedures and state of limitations tolling-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image 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requirements, penalt</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreign financial accounts statements sitting on the desk. with foreign language</image:caption><image:title>foreign financial accounts statements sitting on the desk. with foreign language</image:title></image:image><lastmod>2024-07-04</lastmod></url><url><loc>https://www.chiborder.com/pt/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 Giving Up Your Green Card Eng with CHN captions</video:title><video:description>I-407 Giving Up Your Green 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status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/when-a-green-card-holder-abandons-u.s.-residency-how-a-living-trust-can-turn-into-a-foreign-trust-and-what-that-means</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20features%20a%20detailed%20infographic%20that%20visually%20explains%20the%20complexities%20of%20transitioning%20a%20revocable%20living%20trust%20into%20a%20foreign%20t.png</image:loc><image:caption>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:caption><image:title>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-09</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-05-28</lastmod></url><url><loc>https://www.chiborder.com/ar/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/es/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20detailed%20tax%20guide%20for%20navigating%20the%20implications%20of%20dual%20citizenship%20on%20taxes.jpeg</image:loc><image:caption>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:caption><image:title>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(3)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/es/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese 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trees.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/blog/%E7%B1%B3%E5%9B%BD%E3%81%A8%E6%97%A5%E6%9C%AC%E3%81%AE%E4%BA%8C%E6%8B%A0%E7%82%B9%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E7%94%9F%E6%B4%BB%E3%81%AE%E7%A8%8E%E5%8B%99%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20guidebook%20cover%20titled%20CrossBorder%20Living%20Tax%20Guide%20Tax%20Considerations%20for%20Dual%20Residency%20in%20the%20US%20and%20Japan%20with%20the%20authors%20name%2c.jpeg</image:loc><image:caption>An 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considerations</image:caption><image:title>An image of a blog post detailing the process of renouncing US permanent residency, including necessary documents and considerations</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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langua</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/domicile-and-residency-for-cross-border-individuals-and-their-families-under-tax-perspective</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E8%A6%B3%E7%82%B9%E3%81%8B%E3%82%89%E3%83%89%E3%83%9F%E3%82%B5%E3%82%A4%E3%83%AB%E3%82%92%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B.mp4/medium.jpg</video:thumbnail_loc><video:title>米国贈与税と相続税の観点からドミサイルを理解する</video:title><video:description>米国贈与税と相続税の観点からドミサイルを理解する</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E8%A6%B3%E7%82%B9%E3%81%8B%E3%82%89%E3%83%89%E3%83%9F%E3%82%B5%E3%82%A4%E3%83%AB%E3%82%92%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B.mp4</video:content_loc><video:duration>457</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20family%20discussing%20tax%20implications%20and%20strategies%20related%20to%20domicile%20and%20residency%20for%20crossborder%20individuals.jpeg</image:loc><image:caption>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</image:caption><image:title>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder 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(1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/blog/foreign-mutual-funds-and-pfics-the-hidden-u.s.-tax-trap-every-international-investor-should-know</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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Background</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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the decisionmaking process for nonUS citizens regarding US Social Security benefits when moving abroad The flowchart is divided into five distinct steps each represented by colorful boxes with arrow</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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professional</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/blog/what-to-do-when-you-receive-an-irs-audit-notice</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2020%2c%202026%2c%2009_09_33%20AM.png</image:loc><image:caption>ChatGPT Image Jul 20, 2026, 09_09_33 AM</image:caption><image:title>ChatGPT Image Jul 20, 2026, 09_09_33 AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-07-20</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20features%20a%20detailed%20infographic%20that%20visually%20explains%20the%20complexities%20of%20transitioning%20a%20revocable%20living%20trust%20into%20a%20foreign%20t.png</image:loc><image:caption>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:caption><image:title>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><lastmod>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/362(e)((1)(A).png</image:loc><image:caption>362(e)((1)(A)</image:caption><image:title>362(e)((1)(A)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-02-2024-01-06-09-7460-AM.png</image:loc><image:caption>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:caption><image:title>Master Presentation 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1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/form%20I407-1.jpeg</image:loc><image:caption>form I407-1</image:caption><image:title>form 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20setting%20bathed%20in%20soft%20natural%20light%20streaming%20through%20large%20windows%20A%20polished%20wooden%20desk%20is%20neatly%20orga.png</image:loc><image:caption>isometric The image depicts a serene office setting bathed in soft natural light streaming through large windows A polished wooden desk is neatly orga</image:caption><image:title>isometric The image depicts a serene office setting bathed in soft natural light streaming through large windows A polished wooden desk is neatly 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wit</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-13</lastmod></url><url><loc>https://www.chiborder.com/es/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) 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person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:caption><image:title>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20shows%20a%20complex%20flowchart%20detailing%20the%20intricacies%20of%20PFIC%20tax%20regulations%20for%20US%20shareholders.jpeg</image:loc><image:caption>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:caption><image:title>The image shows a complex flowchart detailing the 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calculators.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign Partnership</image:caption><image:title>Sep-24 Contribution to Foreign 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ta</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20futuristic%20cityscape%20with%20towering%20digital%20structures%20merging%20with%20traditional%20buildings%2c%20symbolizing%20the%20transformation%20of%20tax%20paradigms%20in%20the%20global%20economy..jpeg</image:loc><image:caption>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:caption><image:title>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global 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ta</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent 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professional</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including 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095902</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>image-png-May-30-2025-03-03-04-2998-PM</image:caption><image:title>image-png-May-30-2025-03-03-04-2998-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>image-png-May-31-2025-01-24-00-1501-AM</image:caption><image:title>image-png-May-31-2025-01-24-00-1501-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>image-png-May-31-2025-01-23-16-4553-AM</image:caption><image:title>image-png-May-31-2025-01-23-16-4553-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>image-png-May-31-2025-01-19-24-5318-AM</image:caption><image:title>image-png-May-31-2025-01-19-24-5318-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-27</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/avoiding-worldwide-taxation-legally-in-the-us-exempt-individual</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4/medium.jpg</video:thumbnail_loc><video:title>Exception to 183 Day Rule Eng Sub Chn</video:title><video:description>Exception to 183 Day Rule Eng Sub Chn</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4</video:content_loc><video:duration>185</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:caption><image:title>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20exploring%20strategic%20avenues%20to%20legally%20avoid%20worldwide%20taxation%20in%20the%20US%20as%20an%20exempt%20individual%2c%20specifically%20focusing%20on%20t.jpeg</image:loc><image:caption>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:caption><image:title>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/es/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/constructive-ownership-of-stock-what-you-need-to-know-about-family-members</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:caption><image:title>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-10-12</lastmod></url><url><loc>https://www.chiborder.com/webinar/webinargiving-up-green-card-process</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1).png</image:loc><image:caption>Webinar Fryer (1)</image:caption><image:title>Webinar Fryer (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-07-18</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-irs-guidelines-for-nonrecognition-of-gain-or-loss-on-contribution-to-a-partnership</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20contributing%20property%20to%20a%20partnership%2c%20with%20IRS%20guidelines%20for%20nonrecognition%20of%20gain%20or%20loss%20being%20a%20key%20consideration.jpeg</image:loc><image:caption>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:caption><image:title>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/pt/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD-%E3%83%8B%E3%83%A5%E3%83%BC%E3%82%B8%E3%83%BC%E3%83%A9%E3%83%B3%E3%83%89%E5%9C%A8%E4%BD%8F%E3%81%AE%E7%B1%B3%E5%9B%BD%E4%BA%BA%E5%A4%AB%E5%A6%BB%E3%82%92fbar%E9%81%95%E5%8F%8D%E3%81%A7%E6%8F%90%E8%A8%B4</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/anime%20The%20image%20depicts%20a%20courtroom%20setting%20where%20a%20judge%20presides%20over%20a%20case%20involving%20two%20American%20citizens%20living%20in%20New%20Zealand%20%20The%20room%20is%20fill-1.png</image:loc><image:caption>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-1</image:caption><image:title>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-02-2024-01-06-09-7460-AM.png</image:loc><image:caption>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:caption><image:title>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/are-you-required-to-file-fbar-cross-border-individuals-basic-information</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E3%81%AE%E6%8F%90%E5%87%BA%E3%81%AF%E5%BF%85%E8%A6%81%E3%81%8B%3F%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E5%80%8B%E4%BA%BA%E5%9F%BA%E6%9C%AC%E6%83%85%E5%A0%B1.mp4/medium.jpg</video:thumbnail_loc><video:title>FBARの提出は必要か?クロスボーダー個人基本情報</video:title><video:description>FBARの提出は必要か?クロスボーダー個人基本情報</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E3%81%AE%E6%8F%90%E5%87%BA%E3%81%AF%E5%BF%85%E8%A6%81%E3%81%8B%3F%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E5%80%8B%E4%BA%BA%E5%9F%BA%E6%9C%AC%E6%83%85%E5%A0%B1.mp4</video:content_loc><video:duration>532</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20shows%20a%20person%20filing%20their%20FBAR%20online%20through%20the%20Financial%20Crimes%20Enforcement%20Networks%20BSA%20EFiling%20System.jpeg</image:loc><image:caption>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:caption><image:title>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/pt/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%82%84%E3%81%95%E3%81%97%E3%81%8F%E8%A7%A3%E8%AA%ACdelinquent-international-information-returns-submission-procedures%E9%81%85%E3%82%8C%E3%81%9F%E6%B5%B7%E5%A4%96%E9%96%A2%E9%80%A3%E6%9B%B8%E9%A1%9E%E3%81%AE%E6%8F%90%E5%87%BA%E5%88%B6%E5%BA%A6%E3%81%A8%E3%81%AF</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20large%20wooden%20desk%20positioned%20next%20to%20a%20window%20that%20allows%20natural%20light%20to%20flood%20the%20ro-1.png</image:loc><image:caption>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:caption><image:title>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:caption><image:title>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/step-by-step-guide-about-setting-up-cross-border-lifestyle.-your-taxes-residence-social-security-taxes-gift-taxes-and-living-trust-for-americans</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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taxes</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/es/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/pl/help</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E5%B1%85%E4%BD%8F%E8%80%85%E3%81%8C%E6%8A%BC%E3%81%95%E3%81%88%E3%82%8B%E3%81%B9%E3%81%8D%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20guide%20explaining%20the%20basic%20rules%20of%20gift%20tax%20that%20US%20residents%20should%20be%20aware%20of..jpeg</image:loc><image:caption>A guide explaining the basic rules of gift tax that US residents should be aware of.</image:caption><image:title>A guide explaining the basic rules of gift tax that US residents should be aware of.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20informational%20guide%20on%20gift%20tax%20in%20the%20United%20States%20for%20residents%2c%20explaining%20the%20basic%20rules%20and%20thresholds%20for%20taxable%20gifts.jpeg</image:loc><image:caption>An informational guide on gift tax in the United States for residents, explaining the basic rules and thresholds for taxable gifts</image:caption><image:title>An informational guide on gift tax in the United States for residents, explaining the basic rules and thresholds for taxable 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-07-02</lastmod></url><url><loc>https://www.chiborder.com/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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and tax forms.</image:caption><image:title>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-10-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/planning-for-giving-up-your-greencard</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4/medium.jpg</video:thumbnail_loc><video:title>Three Essential Check Points before 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Instructions-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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burden</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/covered-expatriate%E3%81%A7%E3%82%82401k%E3%81%AE30%E6%BA%90%E6%B3%89%E3%82%92%E5%9B%9E%E9%81%BF%E3%81%A7%E3%81%8D%E3%82%8B%E5%94%AF%E4%B8%80%E3%81%AE%E6%A7%8B%E9%80%A0%E3%81%A8%E3%81%AF</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-15-2026-07-01-54-2591-PM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-15-2026-07-01-54-2591-PM</video:title><video:description>Untitled 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-2555-bona-fide-residence-test-qualify-for-tax-exclusions-abroad</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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px)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot 2025-05-30 095902</image:caption><image:title>Screenshot 2025-05-30 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</image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation 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a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.chiborder.com/ar/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) 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overview</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/life-insurance-trusts-for-u.s.-non-residents-with-substantial-u.s.-situs-assets</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20sleek%20wooden%20desk%20positioned%20against%20a%20wall%20adorned%20with%20framed%20certificates%20and%20diplomas%20On%20the%20desk%20an%20open%20laptop%20displays%20a%20digital%20document%20titled%20Life%20Insurance%20Trusts%20for%20US%20NonResidents%20wit.png</image:loc><image:caption>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:caption><image:title>The image depicts a serene 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