I’m apply for a corporate bank account at GMO Aozora for my newly formed GK.
I have 25% of the GK, and am a US citizen living in Japan. The purpose of the GK is to run a minpaku.
GMO Aozora is asking me to fill out a FACTA form and a notification for a person conducting special transactions if they apply to the company. Do these forms apply to the company?
[FACTA form link](https://gmo-aozora.com/business/account/pdf/fatca-corporate.pdf)
Instructions say: 法人または実質的支配者に米国納税義務がある場合は、本確認書のご提出が必要です。I am a US person who is a beneficial owner. But I’m not sure what status I fall under under the form of these categories:
1. 法人が米国税制上の特定米国人(米国法人・米国財団等)
2. FATCA の枠組みに参加していない金融機関等
3. 主として投資事業を行う法人等(※2)のうち、25%超の議決権を取得する米国人等が実質的支配者である法人
Possibly category 3, but not sure the main purpose of the GK is for “investment”.
[Notification for a person conducting special transactions form](https://gmo-aozora.com/business/account/pdf/aeoi-corporate.pdf)
Instructions say: 法人または実質的支配者に米国納税義務がある、もしくは、法人または実質的支配者の居住地国が海外にある場合は、本届出書のご提出が必要です。
I am a beneficial owner with a US tax liability. So I think I need to fill this out, but want to confirm.
by icyhandofcrap