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