Hypothetical question: let’s assume one is due to receive year end bonus on December 31st, having worked in Japan for the full year. If that person managed to i) formally leave Japan before bonus is paid (e.g. on December 15th) ii) convince their employer to pay the bonus as normal (into the usual Japanese bank account), even though they’ve left Japan, would this bonus be treated as foreign source income from Japan perspective (and therefore not taxable in Japan for non-resident tax payers?)
I did some searches which suggest this would work for the last monthly salary payment link: ([https://www.ark-outsourcing.com/news/detail\_21.html](https://www.ark-outsourcing.com/news/detail_21.html)), but wanted to see if anyone explored the same point re: bonus since length of payroll period in this case is by definition longer than 1 month.
by vmlondon1
