Selling stocks before becoming permanent resident

Sorry for another question on remittance, I read this thread https://www.reddit.com/r/JapanFinance/comments/1q5bsj4/resetting_cost_basis_as_a_non_permanent_tax/ but I still have some confusion and would like to clarify my understanding.

I came to Japan in April 2022, and will become permanent resident in April 2027

I held stocks bought in 2021 until today. If I understand correctly, there are 3 options I could do:

1. Sell stock and remit to Japan in 2026

Result: Pay tax on the capital gains (foreign-sourced income)

1. Sell stock in 2026 -> keep it abroad -> wait until May 2027 after becoming tax resident -> remit the proceeds of the sales in 2026

Result: Remittance are no longer taxed (I guess NTA consider this as "past savings"?)

1. Sell stock in 2026 (cost basis at 100$) -> rebuy at 200$ in 2026 -> resell at 250$ and remit to Japan in 2026 (or 2027 or 2028, I believe the year of sales no longer matter since the fund was rebought in 2026?)

Result: Remittance is taxed on 50$ capital gain tax

Are these understandings correct?

I've reported assets and liabilities on these stocks regularly (as part of NPR responsibility with income > 20 mil + stocks > 100 mil). So I'm particularly interested in the implication of option 2 & 3.

For option 2, will this trigger suspicion and audit if I suddenly remit in huge amount? Since I report my assets and liabilities, I believe they can track the source of fund and it should be clear, but wondering if there's any gotcha here

For option 3, they will see that the cost basis jumped to the previous year market value. Will this get scrutinized by NTA for resetting cost basis intentionally?

Thanks