US coronavirus stimulus

[basecamp10]

Spring greetings, everyone. On the question of US coronavirus stimulus payments, does anyone know if these need to be reported for Japanese tax purposes? I'm thinking probably not, but would like to verify. My online research hasn't produced any definitive answers, but the NTA website lists of taxable/reportable items don't seem to mention anything like stimulus payments (at least not in English). Not sure about local/residence tax. Thanks in advance!

[TokyoWart]

I didn't qualify for the US stimulus payments but because they are structured as a refundable tax credit they are not considered income either in the US or according to tax treaties from what I am reading in Expat tax forums.

[basecamp10]

Thank you very much. I noticed that as well, that they are structured as refundable tax credits, not income. I appreciate your helpful feedback!