0% capital gains and harvesting setup

US citizen moving to Japan indefinitely on family visa.

Idea is to minimize long-term tax drag while remaining compliant in both countries.

1. Continue contributing to Roth IRA (using FTC, not FEIE, to preserve eligibility)

   1. Since NISA is taxable in the US, if total taxable income remains under the Married filing jointly threshold, 0% long-term capital gains can still be achieved. also saves from having to report on Japanese taxes any activity outside of business income.
   2. If under the 0% LTCG threshold, I can sell appreciated long-term positions, realize gains tax-free, and immediately repurchase to reset cost basis (“capital gains harvesting”). This reduces future taxable gains and improves long-term compounding flexibility.