No, but from memory (I did it over 10 years ago) you will need to create a US tax file number or whatever they call it there. the iTunes connect process will take you through the process (or at least it used to).
I think you also need one for Japan and one other country (Canada?) from memory if u want to avoid withholding taxes for sales in those locations.
not sure if the process has changed now. feel free to correct me if it has.
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Developer Tools & Services
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General
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