Utopian (Yoyogi, Izakaya restaurant)

Utopian is an izakaya restaurant which is within walking distance from Yoyogi station and Shinjuku station.

The word of the shop name is consits of "utopia" and "an" which means "hermitage."

There are many kinds of Japanese sake for sale here, and today’s special is a bargain at only 500 JPY.

But you should first of all definitely drink a beer!

Eda-mame (green soybeans) and Tori-no-karaage (Japanese fried chicken) are also a must.

The "Obachan" waitress (for a senior woman, like an aunt, we say OBACHAN in Japan) said that "we recommend all of our menu! If not, then we wouldn’t have run the diner for 31 years!"
However, I didn't catch it all and asked her again,
"How long have you been in business?"
"Look at the wall over there. It's written on the paper!"

She shouted at me.

In recent times, it has become less common to be scolded.
In one sense, despite risking an angry response (we say GAKU-GIRE in Japanese), scolding someone is sometimes seen as another way of expressing "love."

Utopian must be a utopia for those people who feel lonely because they have nobody to scold them.

Utopian is far from stylish, but it provides a certain Showa era nostalgia.

悠杜比庵 Izakaya Utopian (Yutopian)

1 Chome-58-７ Yoyogi, Shibuya City, Tokyo

Hiro-zusi（Saitama,Sushi)・Fish Shabu-shabu

We can eat delicious and reasonable sushi in many places in Japan.

 However, I'd like to introduce my favorite sushi restaurant,” Hiro-zushi” located Saitama.

It takes about an hour from Tokyo Station to Hiro-zushi.

You can get to there easily by taxi from Omiya Station.

Google Map says, "Dai Sushi," however, it is not a fact.

Indeed, 「大」is "Dai," but the shop owner calls the Kanji character "Hiro."

 What we can taste is different every time, and it depends on season.

Winter is the most high-class fish season.

Ankimo　monkfish liver, called Japanese "foie gras"

For example, fugu, crab, etc.

Torafugu no shirako soft roe of tiger pufferfish

Kegani　hair crab

Monba-ebi shrimp

You might not be able to eat urchin "Uni, " or salmon roe "Ikura,"  every time.

However, Hiro-zushi never uses cultured fish, and serves only the best NATURAL PRODUCTS.

It is obviously different from many usual sushi restaurants.

Regarding tuna "Maguro," there is no denying that Japanese inshore fish is not always the best.

The chef called  「大将」"Taisho" is chasing the best tuna at the time, all over the world.

 Last time, I felt spring had come, eating "Nore-sore". 

No smell, and the texture is like that smooth jelly and silk are mixed.
Initially, they are no color and transparent, but are colored brown with soy-sauce.

Nore-sore young conger eel

You can select a small cup of Japanese sake among many product lineups.

Of course, large bottle is also ready.

This Wednesday was very cold.

So, Taisho offered us fish Shabu-shabu.

Three kinds of fish were "Kue," "Kuro-mutsu," "Kinmedai."

We can eat them at raw, but...

Medium rare boiled is the best!

Iwagaki, natural oysters are much bigger than Magaki which is cultured oyster, but these are still small.

It will be bigger in the summer season.

We can know about the chef's skill by eating Makimono, rolled sushi.

↓These were perfect rolled sushi, because cucumber was sliced finely, natural wasabi and the best Akagai ark shell from Yuriage fishing port were selected.

Japanese soup is also important menu in sushi restaurant.

Natural Wakame seaweed is brisk, like aliving.

Hiro-zushi is mom-and-pop business, so it is not so gorgeous interior, but friendly and at home atmosphere.

Taisho is very kind, and his son who is a junior high school student is studying English hard.

Reservation is must.

Hiro-zushi

http://hiro-zushi.net/

Bicycle sharing Tokyo vs Hawaii

Chiyoda Ward Community Cycle "Chiyokuru" is the word consist of "Chiyoda" and "cycle."　

（Roman character, "cle" →"kuru" in Japanese)

You can enjoy sightseeing almost main area in Tokyo by bicycle , if you rent Chiyokuru!

It is similar to "biki" in Hawaii.

　　↓My last business trip at Ala Moana Park

However, both Ciyokuru and biki have pros and cons regarding to their functions and procedures to ride.

Basket, stand, and motor are equipped only Chiyokuru, so Chiyokuru is excellent in functionality.

However, be careful when returning the bicycle.

How to close the key is a little difficult to understand.

You should resister your information into smartphone app in advance, if you'd like to ride a Chiyokuru.

The other hand, biki is simple and easy to use.

Rental charge of Chiyokuru is lower than biki.

Summary

Chiyokuru Web site

https://docomo-cycle.jp/chiyoda/en/

Foreign Tax Credit and the Different Filing Status in Japan and the US

The deadline for US tax returns is almost upon us.

When I prepared one of my US client’s Japanese income tax return last month, the couple had chosen a Joint Return in the US.

However, as you know, there is ONLY ONE filing status according to Japanese income tax regulations, which is the separate return.

How much can each person deduct foreign tax credit from their Japanese income tax?

Surprisingly, there are no regulations relating to this in Japanese tax law.

I asked the customer about the proportion of revenue and expenses incurred by each person.
However, we gave up on that eventually because we realized that these were impossible to separate .

I cannot provide all the details here, but I am sure that the return will be acceptable because the Japanese NTA cannot reject it if no specific tax law exists relating to this issue.

I decided to consult a respected tax accountant, and he fully agreed with my opinion.

In my view, this is an important issue, and the Japanese government should discuss how it should be dealt with in the near future.

Toyokawa Inari Shrine(Akasaka)

Toyokawa Inari Tokyo branch shrine, very famous god of money, business, and entertainment is located about 5 minutes from Akasaka-Mitsuke Station.

There are many Inari shrines around Japan, however, Toyokawa Inari is much bigger than usual Inari.

Famous talent agency, Johnny & Associates is a patron.

Inari is god of fox.
Usually there are 2 statues placed.

One of them is opening its mouse like “A.”

And another is closing its mouse like “N.”

To be exact, "N" is "U N."

"Breathing A-U N" means "Work in perfect harmony" in Japanese idiom.

You can dispose stale amulet here.

Don't forget donation.

Wash your hands before worship.

This god is specialized in money, intelligence, and music.

If you wash your money here, you could be a rich person.

Of course, I cleanse my little money seriously.

To draw an Omikuji written oracle is also main event in shrine.

Don't miss Okuno-in, inner sanctuary.

Ema, votive horse tablet is sold at JPY500.
Toyokawa Inari's ema is not horse, but fox.

You can taste the most famous Japanese yokan at Toraya main store, in front of the shrine, across the street.

Cherry blossom viewing while trains crossing

You can see very beautiful cherry blossoms along the railroads of Chuo line, from Iidabashi Station to Yotsuya Station.

It is about 2 km walking.

Get off at Iidabashi Station.

You can walk along the promenade....

 while seeing many trains crossing. 

 You can also enjoy fishing at fish pond next to Ichigaya Station.

There is a restroom at Atre Yotsuya shopping center connected Yotsuya Station.

If you'd like to go Chidorigafuchi, you can get to a subway from Iidabashi or Ichigaya Station to Kudanshita.

Each of them is the next station.

Jimbo(Curry and Steak, Jimbocho A6)

Jiｍbo on the ground floor of the same building as Bondy, one of the most famous  curry shop in Japan uses Bondy's curry roux, but toppings are more luxury.

The restaurant is located near Jimbocho Station A6 exit.

It takes 15 minutes to grill a piece of Kuroge- Wagyu-Beef Hamburg steak.

Of course, it's soooo delicious, and the round shape looks like a baseball.

 The price is slightly higher than Bondy main store.

However, you can taste high level Japanese traditional curry in a calm space without waiting in a long procession.

 

Jimbo Steak and Wine

https://r.gnavi.co.jp/e228800/