Usually, when people say "passive" in the context of Japanese, they're describing verb forms that have the suffix 〜(ら)れる attached. Take a look at the following examples, taken from the section on passives in Shibatani's The Languages of Japan, p.318:
友達【ともだち】が太郎【たろう】を殴る【なぐる】。 (non-passive version)
"The friend hits Taro."
太郎は友達に殴られた。 (passive version)
"Taro was hit by a friend."
This form can express a number of things, including passive, potential, and less commonly honorific and spontaneous meanings. For details on this form, please see your textbook; in this answer, I'm going to concentrate on the form you asked about.
Since your sentence doesn't contain 〜(ら)れる, I would say it's not actually passive. You could argue otherwise, and you could translate it with the passive voice in English if you like, but I think it's active in Japanese.
In your sentence, に is expressing who is capable of reading the book. It changes the statement from a general one to a statement about Americans. (But since there's a も, it means Americans as well [as Japanese], or even Americans.)
Take a look at the following examples from Shibatani's 1999 paper on dative constructions, pp.63-64:
a. 日本語が話せる。
"Japanese can be spoken."
b. ハワイで(は)日本語が話せる。
"In Hawai'i Japanese can be spoken."
c. ケンに(は)日本語が話せる。
"Ken can speak Japanese / Ken can be spoken Japanese to;
(lit) With respect to Ken, it is true that Japanese can be spoken"
Here's what Shibatani write about these examples:
Consider a Japanese potential expression like [a]. It is not true that Japanese can be spoken anywhere or by anyone. This statement thus needs to be confined to a particular domain. This can be done either by providing a location in which Japanese can be spoken, as in [b], or a person who can realize the potential state, as in [c]. (emphasis added)
The statement you're asking about is similar to [c], except that it's been turned into a relative clause. Here's a non-relative version, with the head noun phrase 日本語の本 inserted with a が-role:
アメリカ人にも(日本語の本が)読める
"A Japanese book is readable by { even Americans / Americans, too }"
This noun phrase is pulled out, and it's turned into a relative clause:
(アメリカ人にも読める)日本語の本
"A Japanese book that { even Americans can read / Americans can read, too }"
This makes a single noun phrase which is placed inside the larger sentence これは〜です, which of course means "This is 〜 (polite)":
これは((アメリカ人にも読める)日本語の本)です。
"This is a Japanese book that { even Americans can read / Americans can read, too } (polite)"
And with that, we've put your sentence back together.