Background: I have been living in Japan for over 11 years and have my PR. I have a regular job as a contractor (業務委託) and have been doing 白色確定申告 since I started with the company, but I will be filing 青色for this tax year for the first time. I’ve already done a lot of research and have been doing all of the required bookkeeping and learning a lot in the process.
Situation: I assume that I qualify as 居住者, and I had a few things I want to clarify given that my tax situation has changed a bit—
A. This year, I began teaching music lessons (online and in-person) and receive income through Wise and as cash payments.
B. In August, I took a business trip to Hawaii and earned income from teaching music workshops and performing, which I assume qualifies as foreign-earned income.
Questions:
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For these situations, when I report my income on the 申告書, I will be including all of this income in ㋐ 事業(営業等), but since there is no withholding tax from the cash/Wise (A) and foreign (B) income, do I need to list each client under the 所得の内訳 on Page 2?
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When reporting the income from A and B on the 青色申告決算書 under 売上金額の明細, do I need to report an address (所在地) or 登録番号for each of these clients or can I leave that blank? Specifically, the foreign NPO that paid me, not sure if specifying 米国 or something is important.
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The foreign (B) income will be taxed as Miscellaneous Income (1099-MISC) when I file US taxes next year, and as such, I want to make sure I prepare to apply for the 外国税額控除 correctly. I found a document (link below) that gives examples of how to fill out the form, and I think there is one that models my situation. Could I confirm that I’m understanding this correctly?
Link: https://www.nta.go.jp/taxes/shiraberu/shinkoku/tebiki/2018/pdf/040.pdf
3a. 記載例2-1：This is an example of how I would fill out the form to report my foreign income (B) earned in R7, anticipating that I will be paying taxes on said income in R8. The deduction amount will be ¥0, but the document serves as a record of the income earned in order to receive a deduction on foreign tax paid in R8. (?)
3b. 記載例2-2：This is an example of what I will fill out when filing my taxes in R8 in order to receive the foreign tax deduction from foreign income earned in R7. (?)
3c. In this example, the cell to the right of Ⓚ in the ㋧ 翌年繰越額 will be filled in with the remaining foreign tax paid that was not deducted. For my situation, will that carry over into my tax filing for R9, and if so, where would that go?
by jdpa236791