Double taxation Japan-Australia

I am an Australian citizen (spouse of Japanese citizen) moving to Japan this April 2015 on spouse visa, I will register my own business in Japan in April and terminate my employment in Australia before leaving for Japan. I would like to transfer $15,000 in April from my Australian bank account to Japanese account.
So, if I remit $15,000 that I have earned in Australia from January 2015 to March 2015, would Japanese government charge tax on it as the income was earned abroad?
When I lodge my tax return in Japan next year, do I need to show this as my income?
My reading of Japanese taxation rules says as a non-permanent resident, need to pay the tax on income from sources in abroad paid in abroad only up to the portion deemed remitted to Japan.
My Understanding: I am only getting the visa on April 2015, so my assumption is income earned before obtaining visa and arriving in Japan has no connection to Japan and can be remitted to Japan without paying any tax on it.
Important note: I will obtain spouse visa in April 2015 and go to Japan in same month?
I would really appreciate if you can shed some light on it, as I am very confused.
Thank you,
Regards,
Chir

You are a Japanese tax resident no matter what your visa status is, if you are in Japan for more than 184 days a year since you are arrived.
You are a Australian tax resident if you will be back within 184 days.

No tax will be imposed on your transfer. A money transfer is not your income earned in Japan. The $15,000 AUD earned in Australia should be paid in Australia. This is because you are a tax resident in Australia until March.

Thank you very much,

very quick response, I really appreciate your help.

If you do not mind, I would like to ask you few more questions?

Would it be ok?

Regards,

Chir

Send me a direct message.

Generally, money you remit into Japan as a non-permantent tax resident is only taxable if it is earned during the period of your residency. If you are transferring savings across, earned before you arrived, then it is not taxable (technically unless it contains interest payments from the period of residency). If it comes from income or sale of property, a business, or stocks where you were paid after you become a de facto tax resident, then it may be taxable when you bring it into Japan.
When transferring a large amount of money into a Japanese bank (above 1 million yen), you will need to complete a form to declare the source of the money. This information will be informed to the tax office who will determine if it is taxable. (these days, Japanese banks will also inform it you receive multiple large amounts, even when below the reporting threshold).

It then gets a bit muddy, there is a convention that sums below a certain amount brought in will always be non taxable, depending on the tax agents. Some will even tell you not to declare money earned abroad as a Japanese tax resident that you remit into Japan, if each payment is below the threshold. It seems to depend on location and how nice/lazy the officer is. It can also be complicated regarding when the money is earned (when you did the work versus when you were paid) and complicated by differing tax years in different countries.

But the simple answer to your question, it is the time when you were paid the money it that matters to income/other taxes, not when you transfer. If it is pure transfer of savings, then it should not be taxable in Japan.

Thank you very much Mr. Sippy,

It clears my confusion, I appreciate your help.

Have a nice day,

Regards,

Chir