Receiving Overdue Salary as Resident in Japan – Tax & Reporting Questions

Hello, I work remotely for a Singaporean company and I am resident in Japan. Last year, due to some bank issues my salary couldn’t be cleared for 4 months. Now that banks have no issues anymore, my boss can finally pay me back.
How should we label it? Should I receive the whole amount or split that in two? Should we call it a bonus or how?
This year I will declare what I got payed and next year I will declare also the added overdue salaries.
That’s just an unpleasant delay in my regular salary so I am not trying to do anything sketchy. But how should he treat this matter. What is the best to do this payment ?

by kirichetto

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