90-Day Visa & the Start of Tax Residency

If I were to fly to Japan on a 90-day tourist visa with my Japanese spouse. While in Japan begin the process of obtaining a Certificate of Eligibility (COE) and either leave Japan to present the COE at a Japanese Embassy to obtain a spousal visa or directly request a spousal visa within Japan.

Would the start of the tax residency begin…

  1. on the first day I arrived in Japan on the 90-day visa
  2. On the day I presented the COE to the local Japanese immigration office and receive residency
  3. The day I return to Japan after being authorized a spousal visa at a Japanese Embassy

If the first 90-days tourist visa does not count can I spend freely in Japan to begin purchasing household items we need without the purchases being counting as remitted income?

by BriefExisting3952

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