Curious if any tax pro's out there know if capital gains from sell of SFH rental property is included "Provisional Tax" for SSA tax purposes.Thanks,Paul

I recommend working with a tax strategist to develop and implement strategies to reduce your tax obligations. 

There are estimated 8.5M Akiyas in Japan, completely vacant, including in major cities like Tokyo, Osaka, and Kyoto. https://www.businessinsider.com/japan-millions-empty-home-ak....

However, in many cases you likely won't be able to obtain by-laws until you are under contract.I would have your attorney include a specific "HOA" rider in the contract for this exact reason- It basically would require that you have ample time to review the governing docs of the HOA, such as master deed, current by-laws, current year’s budget, and last two years of audited financial statements, association meeting minutes, etc. 

For instance, while it can bolster initial cash flow by reducing tax liability, it could diminish deductions in subsequent years (when the property might produce better cashflow), impacting overall tax footprint, so you need to take into account all that in the context of your short term and long term tax strategy (e.g. if you plan on selling soon, at which time the depreciation gets recovered, or not and planning to hold for a long term/forever/1031, buying more later and creating more depreciation to offset cashflow or not, etc.).The alternative is a do-it-yourself (DIY) or survey option, which costs around $400 to $500 per property (I can do my CSS report in 10min, once I have all the data needed).

Legal and advisable screening criteria include income verification (2-3 times monthly rent) and thorough rental history checks with previous landlords.

I separate the bank accounts because in reduces my financial exposure should one property face law suite.

This include conventional, creative options like this 5% down option, DSCR, non-recourse, commercial, LOCs, HELOCs, installment loans, bridge loans, etc. 

Hazard policies typically include a liability addendum.

Tax Benefits: Real estate investments offer a variety of tax benefits, including depreciation deductions and the ability to defer capital gains through 1031 exchanges.