Does income earned in the year you establish tax residency, but before the date you establish residency, count towards the taxable-if-remitted income amount for that tax year?
ex/ if you earn $50k between Jan~Jun, move to Japan (become a resident) in July, and then make another $50k in foreign income between July~Dec, and you remitted $100k that year, is your taxable income $50k or $100k?
Also related – if you instead changed status from short-term to long-term resident in July, does your Jan~Jun foreign income become fully taxable that year, unrelated to remittances?
by DeliciousLunch