Understand FATCA's rules, which compel U.S. citizens to report foreign accounts. It is designed to prevent tax evasion. Learn about compliance needs and penalties.

ELWOOD - Felicia Karlsson arrived in Elwood as an exchange student from Sweden last summer and quickly immersed herself in the American experience.

SHIMUKAPPU, Hokkaido—A JR express train was filled to 60-percent capacity when it left Sapporo Station for Shimukappu in the central part of Hokkaido in December.