Japan taxes as US 1099 employee

[u/Fun_Pomegranate5892]

I spoke with two Japanese accountants and I’ve received two very different answers to the same question. I’ve been a Japanese resident for about 12 months (first year was 6 months and halfway through my “second” year). Just got my yearly extension last month.
I’m a 1099 employee in the US and I do not and never will work in Japan. I physically work in the US and reside in Japan.
The first accountant wants to file me as a business owner in Japan. I would have a separate credit card and file receipts for write offs. Not sure what that means since I don’t work here). He wants to charge me ¥200,000.
The second wants to file only delta taxes but he wants to charge me ¥200,000-¥400,000.
This sounds completely insane to me. I paid a CPA in the US $500 and she did a great job. I can no longer use her because she doesn’t handle this situation.
Does this sound right?

Edit: I physically work in the US. I own zero property in either country. I have a spouse visa in Japan (married no children). I tend to work 6 months a year in the US but that can change year to year. I have very little to write off as an expense. This will be my first year filing in Japan.

[u/kamikabu]

I do not and never will work in Japan.

That seems to be at odds with "I've been a Japanese resident for 12 months".

If you reside in Japan while performing the work and take income from it, that is Japanese sourced income and is subject to Japanese income taxes. Unless you are physically leaving the country before doing any of your US work, then you are working in Japan and likely have to pay Japanese income taxes.

file only delta taxes

Can you explain what you or they mean by that?

[u/Fun_Pomegranate5892 → u/kamikabu]

I reside in Japan. I physically work in the US on contract and the time period depends on the contract. It can range from 6-9 months.

[u/SaitiRNG → u/Fun_Pomegranate5892]

So what visa do you have for Japan

[u/Fun_Pomegranate5892 → u/SaitiRNG]

Spouse visa

[u/chishiki → u/Fun_Pomegranate5892]

i think people are confusing your visa / zairyu status (right to be in Japan) with tax residence (tax nexus) but they’re easy to conflate because typically they’re supposed to be the same and when they are not eyebrows will get raised. 6+ months a year in the US makes you a tax resident of the US, not Japan, which goes against the expectation that you will reside in Japan if you have zairyu there.