Permanent Residency in Japan and Unpaid Taxes, Pension, and Health Insurance｜Impact, Required Documents, and Solutions
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In recent years, the Immigration Bureau has placed great emphasis not only on tax payment but also on the applicant’s pension and health insurance payment records when reviewing PR applications.
- Resident tax certificates (taxable or non-taxable) for the latest year are usually available from mid–May to June, reflecting income from January to December of the previous year.
- Retroactive national pension payments (追納) are allowed for up to 10 years of exempted or deferred periods. However, unpaid periods without exemption are not eligible for repayment.
- Delayed or unpaid health or pension premiums are evaluated negatively. Even if you later complete payment, on-time payment history is critical for PR evaluation.
- For taxes, you must submit the “Tax Payment Certificate (No.3)” to prove no national tax arrears and resident tax certificates for local taxes.
*Sources: municipal tax issuance schedules, National Pension Service retroactive payment rules, health insurance contribution guidance, and PR evaluation practice manuals.
- Tax Points for Permanent Residency Application
- Pension Points for Permanent Residency
- Health Insurance Points for Permanent Residency
- If You Repay Unpaid Amounts, Can You Still Get PR?
- PR Application Q&A: Unpaid Taxes, Pension, and Insurance
- Summary: Permanent Residency and Unpaid Taxes/Pension/Insurance
- Related Pages on Permanent Residency
1. Key Tax Points for Permanent Residency Application
1. Required Tax Documents for Permanent Residency
In the Permanent Residency (PR) examination, on-time payment completion during the review period is essential. Not only full payment but also the absence of delays or arrears is verified carefully. The main tax-related documents required are as follows:
・National Tax: Tax Payment Certificate (No.3) (proves the absence of unpaid income tax or consumption tax)
Common Pitfalls (Reasons for PR Application Denial)
- Delays in resident tax ordinary collection (even a few late payments may leave records of reminders).
- Unpaid months occurring during job changes or resignation periods despite salary withholding (special collection).
- Late payments for provisional tax or consumption tax for sole proprietors.
- Declared via e-Tax but payment made after the due date or incorrect payment method selection (e.g., wrong transfer date).
Where and How to Obtain the Documents (Tips for Smooth Preparation)
| Document | Issuing Authority / How to Obtain | Contents Covered | Notes |
|---|---|---|---|
| Resident Tax Taxation (or Non-Taxation) Certificate | Local city/ward office (counter / mail / most support convenience store issuance) | Income and tax details from January–December of the previous year | Updated in mid-May to June each year. Ordinary collection data may appear after June in some areas. |
| Resident Tax Payment Certificate | Local city/ward office | Shows payment status (paid/unpaid) of resident tax | Even if you pay via salary deduction, check payment status during job change periods. |
| National Tax Payment Certificate (No.3) | Tax Office / e-Tax (available online) | Certifies whether you have unpaid national taxes (income tax, consumption tax, etc.) | Include consumption tax if self-employed. Obtain just before applying to ensure it’s up-to-date. |
Keep together your filed copies, electronic receipts, and payment confirmations (bank transfer records, etc.).
Double-check that you haven’t filed but failed to pay on time.
2. Review Period for Permanent Residency Application
The number of years of documents required depends on your visa status and HSP points. Below are general guidelines (always follow your local immigration office’s specific instructions).
If you must submit the latest 5 years
・Applicant holds a working visa (Engineer/Specialist in Humanities/International Services, Skilled Labor, etc.) or Dependent visa
If you must submit the latest 3 years
・Applicant holds a Highly Skilled Professional (HSP) visa with 70+ points or Designated Activities visa
・Other visa holders who scored 70+ points three years before PR application
If you must submit the latest 1 year
・Applicant holds a Highly Skilled Professional (HSP) visa with 80+ points or Designated Activities visa
・Other visa holders who scored 80+ points one year before PR application
If there are any unpaid or delayed payments during these periods, your application will generally be denied. If unavoidable reasons exist, prepare an explanatory letter and evidence (e.g., illness, disaster, sudden employment change), and apply only after maintaining a record of on-time payments for a certain period.
Make sure you understand the correspondence between your HSP point year and the taxation year (e.g., FY2025 tax = 2024 income).
Create a year-by-year timeline before collecting your documents.
3. Notes on Resident Tax Certificates
Taxation (or Non-Taxation) Certificates and Tax Payment Certificates are renewed in mid-May to June every year, covering income from January–December of the previous year. For example, the FY2024 certificate covers 2023 income.
- Applications between January and May: The latest certificate may reflect income from two years ago. Supplement with your withholding slip, salary statements, or tax return copy, and submit the new certificate once issued.
- Ordinary taxpayers: In some municipalities, data is updated after June. Check issue start dates and coverage periods in advance.
- After moving: The certificate must be obtained from the municipality where you lived on January 1 of that year. You may need to collect from multiple municipalities.
- Name/address consistency: Ensure uniform notation between residence card, passport, and certificates, including romanization and middle names.
In practice, confusion between “fiscal year” (certificate year) and “income year” is common. Attaching a year-by-year timeline to your application helps examiners understand the relation clearly.
1) Submit currently available documents first (list any missing items).
2) Once the new year’s certificate is released, submit additionally to ensure accuracy.
3) Bind Taxation Certificate → Tax Payment Certificate in matching fiscal years for clarity.
Tell us your current payment situation — ACROSEED Immigration Lawyer's Office will advise on how to improve your Permanent Residency eligibility.
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2. Key Pension Points for Permanent Residency Application
In the Permanent Residency (PR) examination, your record of on-time payment of pension insurance premiums is checked very strictly. Not only must the amounts be fully paid, but it is also important that there is no unpaid, in-arrears, or delayed payment period, and that any exemption or deferment is clearly documented with proper reasons. If you apply for Permanent Residency while there are unpaid months, your application will in principle be denied, so a thorough self-check in advance is essential.
In practical PR screening, the standard review range is the past 2 years (for applicants who only need to submit 1 year of documents, the review range is the past 1 year). For company employees covered by Employees’ Pension Insurance (kosei nenkin) via salary deduction, problems are relatively rare. However, for those enrolled in National Pension (Category 1 insured persons), you must manage your own payments and it is easy to overlook unpaid or delayed months, so extra care is required.
Common Pitfalls (Factors That Often Lead to PR Denial)
- During job change or resignation, a gap arises between loss and re-acquisition of Employees’ Pension coverage, creating unpaid National Pension months.
- You do not use bank transfer or credit card payment for National Pension, and have multiple cases of paying after the due date using payment slips.
- You have applied for student special payment, payment deferment, or exemption, but the treatment of those months is unclear or you have no documents at hand.
- While living overseas or just after returning to Japan, the switch between pension systems is delayed and unpaid months are mixed in.
- During the period as a Category 3 insured person (dependent spouse), late notification causes months without proper enrollment.
How to Obtain and Check Your Pension Records (Tips for Preparation)
| Documents / Information | Where / How to Obtain | What to Check | Notes |
|---|---|---|---|
| Pension record (Nenkin Teikibin / Nenkin Net) | Japan Pension Service (by mail) / Nenkin Net (online) | Insured category (Category 1/2/3), dates of enrollment and termination, unpaid, exempted, or deferred months | Check month by month for gap periods during job changes and the handling of student special payment / deferment months. |
| National Pension payment status | Pension office / Nenkin Net | Any unpaid or delayed payments, history of exemption or deferment, periods eligible for retroactive payment | Simple unpaid months are not eligible for retroactive payment. Exempted, deferred, and student special payment months can be retroactively paid for up to 10 years (with additional charges). |
| Employees’ Pension enrollment/termination certificate | Employer (HR/payroll) / Pension office | Whether there are any gap months between the date of loss and the next date of acquisition of Employees’ Pension | If gap months exist, you must cover them by switching to National Pension and paying for that period. |
| Bank transfer / credit card statements | Bank statements / credit card usage statements | Actual debit/settlement date (whether it was on or before the due date) | Check if there were any months when the debit failed (e.g., due to insufficient balance). |
Even when retroactive payment is possible, applying for PR immediately right after retroactive payment can be disadvantageous, so it is safer to apply only after you have built up a track record of on-time payments for a certain period.
3. Key Health Insurance Points for Permanent Residency Application
In the Permanent Residency (PR) examination, on-time payment of health insurance premiums is reviewed as strictly as pension payments. It is not enough just to be enrolled in health insurance; you must also show that there are no unpaid, in-arrears, or delayed payments. For those enrolled in National Health Insurance, payments are managed by yourself using payment slips, so late payments can easily occur and must be watched carefully.
Common Pitfalls (Factors That Often Lead to PR Denial)
- Immediately after leaving a company, delay in joining National Health Insurance results in months without enrollment and unpaid premiums.
- When paying by payment slip, there are multiple instances where payment was made even one day after the due date.
- During job changes, such as switching from social insurance → National Health Insurance → social insurance, gap months arise between enrollment and termination dates.
- The enrollment status of foreign dependent family members is not整理ed, and necessary certificates cannot be obtained.
- No bank transfer has been set up, leading to delays caused by lost payment slips.
How to Check Your Enrollment and Payment Status (Tips for Preparation)
| Document | Where / How to Obtain | What to Check | Notes |
|---|---|---|---|
| National Health Insurance Premium Payment Certificate | City/Ward Office / By mail / In some cases via proxy | Any unpaid or delayed payments, coverage period, assessed amount and paid amount | If reminder notices are recorded, those months are treated as late payments. |
| Receipts / Bank transfer records | Your own files / Bank statements | Actual payment date (whether it was within the due date) | Pay attention to failed debits and lack of funds. |
| Health Insurance Enrollment/Termination Certificates | Employer / Japan Health Insurance Association / Health insurance society | Whether there are gap months when switching coverage | Check that the periods under social insurance and National Health Insurance align with no gaps. |
→ the PR application will in principle be denied. Eliminating all gap periods and building a solid payment track record are essential.
4. Can You Get PR Approval After Retroactively Paying Unpaid Amounts?
When there are unpaid or late payments of taxes, pension, or health insurance premiums during the review period, many people ask, “If I pay everything now, will it be fine for my Permanent Residency application?”
However, in practice, retroactive payment does not automatically lead to approval. The fact that there was a period of non-payment remains on record as a past failure to comply with legal obligations. Even if everything is eventually paid, the existence of periods when deadlines were not observed is a negative factor in the PR examination.
In addition, even if you apply for PR right after making retroactive payments, there is often a time lag before the payment status is reflected in the official certificates. As a result, your documents may still show the period as unpaid, making it very likely that your application will be denied. Therefore, after completing retroactive payments, you must wait for certificates to be updated and then build up a certain period of on-time payment record before applying.
Retroactive payment is only the “starting line.” After that, you may be required to show several months to over a year of proper on-time payments before your PR application can be favorably considered.
Practical Points When There Have Been Unpaid or Late Payments
- Organize a timeline: For each month of taxes, pension, and health insurance, classify as “on-time,” “late,” “unpaid,” “exempted,” or “deferred,” and eliminate all gap months.
- Check if retroactive payment is allowed: For National Pension, only periods with exemption, deferment, or student special payment can be retroactively paid for up to 10 years (with additional charges). Simple unpaid months cannot be retroactively paid.
- Wait for updated certificates: Submit your PR application only after Payment Certificates, Taxation/Non-Taxation Certificates, National Health Insurance Payment Certificates, etc. have been updated to show full payment.
- Build a record period: Since applying immediately after retroactive payment is disadvantageous, it is safer to apply after securing a period of continuous on-time payments.
- Explain special circumstances: If there were unavoidable reasons (illness, disaster, sudden job loss, etc.), always attach a written explanation and supporting documents.
・If you only have late payment history → aim for application after about one year of on-time payments.
・If you have unpaid history → consider applying 2–3 years later (depending on your individual situation).
*Because the examination standard and practice can vary by region and over time, always confirm your situation individually with a specialist.
Retroactive payment is an important first step, but in Permanent Residency examinations, what is evaluated is not just your past one-time correction but your continuous compliance with laws and obligations. It is crucial to start your response early, organize the necessary documents, and secure sufficient time to build a solid payment track record before applying for PR.
Tell us about your unpaid or delayed payments. We will advise you on practical countermeasures toward a successful Permanent Residency application.
Support available in English and Chinese.
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5. Permanent Residency Q&A: Unpaid Taxes, Pension, and Health Insurance
In most municipalities, new-year certificates are issued between mid-May and June, covering income from January to December of the previous year. At first, only salary-withheld (special collection) taxpayers are reflected, while self-payment (ordinary collection) data may appear after June.
Periods with exemption, deferment, or student special payment can be paid retroactively for up to 10 years (with additional interest). However, simple unpaid months cannot be retroactively paid, and on-time payment history is what matters most in PR review.
Yes. Both social and national health insurance late payments are evaluated negatively. Even if fully paid later, on-time payment history is what the Immigration Bureau focuses on.
You must provide the Resident Tax Taxation (or Non-Taxation) Certificate and Tax Payment Certificate, as well as the National Tax Tax Payment Certificate (No.3), which confirms there are no unpaid national taxes.
After June, when the latest-year Taxation Certificates are fully available, is the best time to align updated documents. If you have recent late payments, it’s safer to apply only after maintaining a consistent record of on-time payments for a certain period.
6. Summary: Unpaid Taxes, Pension, and Health Insurance in PR Applications
In Permanent Residency examinations, your record of on-time payment of taxes, pension, and health insurance premiums is one of the most critically reviewed factors. It’s not enough to have fully paid amounts — the key is whether there have been no arrears or delays at all.
If any unpaid or delayed payments are found during the review period, in practice, the PR approval may be postponed by 3–5 years. Even after retroactive payment, the Immigration Bureau requires both the updated certificates and a sustained record of proper payment before accepting a new application.
The following applicants should be especially careful, as they are prone to unpaid periods:
- Self-employed individuals (must personally manage Resident Tax and National Health Insurance)
- Those who changed jobs or became unemployed, resulting in switching between Employees’ Pension ↔ National Pension / Social Insurance ↔ National Health Insurance
- Students changing to employment or spouses moving under dependent status
If you are planning to apply for Permanent Residency, the first step is to visualize your current tax, pension, and insurance payment status and correct any unpaid or delayed items as early as possible. This is the key to successful approval. If you have any concerns, feel free to contact us anytime.
Tell us your current payment status, and we will advise on the best actions toward a successful PR application.
Support available in English and Chinese.
Click here for email consultation 03-6905-6371
7. Popular Pages Related to Permanent Residency Applications
Japan Permanent Residency Application Guide
A comprehensive overview of permanent residency applications in Japan: key requirements (income, years of stay, taxes / pension compliance), typical patterns by status of residence, and how to respond to refusals.
Permanent Residency Guide from a Work Visa
An up-to-date guide for those who aim to obtain permanent residency in Japan from a work visa. Includes a self-check tool for work-visa holders on PR requirements.
Obtaining a PR Visa via Highly Skilled Professional Points
A service for those who wish to obtain a Highly Skilled Professional visa or permanent residency in Japan using the Highly Skilled Professional points system.
Permanent Residency Guide for Spouses of Japanese Nationals
For applicants moving from a spouse visa to permanent residency, this guide explains requirements, documents, and common refusal cases, with a PR self-check tool for spouse visa holders.
Permanent Residency Requirements Self-Check Tool
A 30-second self-diagnosis tool to check whether you meet Japan’s permanent residency requirements: Highly Skilled 70/80 points, work visa, spouse visa, and Long-Term Resident.
Reapplication Guide After Permanent Residency Refusal
What to do if your PR application is refused and how to prepare for reapplication.
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