TokyoDev forum

When to start working? (about the 2023 income)

Hi :slightly_smiling_face:,

I want to start as a freelance web developer in Japan (sole proprietor).

I would like to have this Japanese source income taken into account for the tax year 2023, not 2022.

And I was wondering which date will be taken into account: is it the date of receipt? The date of service? The date of invoicing?

In other words: if I work in December 2022, but I invoice at the end of the month or the beginning of January 2023, and the invoice is actually paid in 2023: will this income be considered for the year 2023 or 2022?

Thank you in advance for your help

I’d suggest looking for an accountant and talking to them about this. They’ll be able to answer this question as part of the initial consultation, and likely also be able to save you money in the longer term.