Naturalization in Japan and Taxes, Insurance, & Pensions｜How Do Non-Payment or Non-Enrollment Affect Your Application?

When considering naturalization (acquiring Japanese nationality), many applicants worry about how their payment status for taxes, social insurance premiums, and pensions will affect the review.

In recent years, we have seen an increasing number of concerns such as: “Will past non-payment cause problems?” or “Will periods of non-enrollment in the pension system lead to rejection?”

In naturalization screening, authorities look not only at income level, but also at whether the applicant has properly fulfilled public obligations and complied with the rules of Japanese society.

In particular, reviews for residence status renewals and changes have become stricter overall, and payment records for taxes, social insurance, and pensions are now examined more carefully. This trend is likely to affect naturalization applications as well.

This page is intended for readers who already understand the overall naturalization process and other requirements. Here, we provide a practical, easy-to-understand explanation of how taxes, insurance premiums, and pensions are reviewed in naturalization applications, including how unpaid, overdue, or non-enrolled periods are evaluated and what steps you can take to address potential issues.

1. Why Taxes, Insurance Premiums, and Pensions Are Emphasized in Naturalization Applications

1. Relationship Between the “Livelihood & Conduct Requirements” and Payment Status

In naturalization applications, two key screening requirements are “the ability to maintain a stable livelihood” and “good conduct.”

Therefore, the payment status of taxes, social insurance premiums, and pensions is an extremely important factor when assessing these requirements.

Whether an applicant follows the rules of Japanese society and properly fulfills public obligations is an unavoidable point in determining suitability for acquiring Japanese nationality.

2. Why Non-Payment or Arrears Become an Issue

If there are unpaid or overdue taxes, insurance premiums, or pension contributions, the applicant may be evaluated as “not fulfilling required obligations.”

In recent years, payment status and social insurance enrollment have been reviewed more strictly even in residence status renewals and changes, and this trend is considered to affect naturalization applications as well.

In practice, greater importance is placed on “how the applicant is responding now” rather than “why payment was not made in the past.” Unresolved non-payment can result in a significant negative evaluation.

2. Types of Taxes Reviewed in Naturalization Applications

1. Payment Status of Resident Tax and Income Tax

In naturalization screening, payment records for resident tax and income tax are primarily reviewed. These serve as basic indicators of whether the applicant has stable income and is paying taxes appropriately.

Resident tax, in particular, is imposed continuously every year. As a result, unpaid or overdue resident tax is more likely to be viewed as “ongoing non-compliance with obligations.”

2. What Is Checked in Tax Payment Certificates

Applicants are required to submit tax payment certificates, which are used to confirm payment status and the existence of any unpaid amounts.

These certificates reflect not only amounts owed or paid, but also whether payments were made by the designated deadlines.

3. How Past Non-Payment Is Evaluated

Even if there was non-payment in the past, completing full payment does not automatically result in rejection.

However, cases involving long-term non-payment or repeated instances are subject to more cautious review.

3. Treatment of Social Insurance Premiums (Health Insurance & Pensions)

1. Difference Between Employee Insurance and National Health Insurance

In principle, employees enroll in employee social insurance, while self-employed or unemployed individuals enroll in National Health Insurance and the National Pension system.

In naturalization screening, it is important to determine which system the applicant should have been enrolled in. Failure to enroll in the appropriate system may result in a negative evaluation.

2. Cases Involving Unpaid or Overdue Insurance Premiums

Unpaid or overdue insurance premiums may raise doubts about financial stability and awareness of public obligations.

In recent years, social insurance enrollment has been strictly reviewed even in residence status examinations, and this trend is highly likely to extend to naturalization applications.

3. Points to Note for Unenrolled Companies or Sole Proprietors

If an applicant worked for a company that should have enrolled them in social insurance but remained unenrolled for an extended period, careful attention is required.

For sole proprietors as well, proper enrollment and payment in National Health Insurance and the National Pension system are reviewed.

4. Does Pension Non-Enrollment or Non-Payment Affect Naturalization?

1. Is Naturalization Possible Without National Pension Enrollment?

Having periods of non-enrollment in the pension system does not automatically make naturalization impossible.

However, long periods of non-enrollment or the inability to provide a reasonable explanation may result in a negative evaluation.

2. How Are Past Unpaid Periods Evaluated?

For past unpaid periods, current payment status and evidence of improvement are given significant weight.

Leaving non-payment unresolved and taking concrete measures such as retroactive payments or installment plans are evaluated very differently.

3. Does Catch-Up Payment Resolve the Issue?

In many cases, making retroactive or installment payments helps mitigate negative evaluations.

What matters most is the applicant’s attitude toward “how they responded after becoming aware of the issue.”

5. Cases More Likely to Be Rejected vs. Less Likely to Be Rejected

In naturalization applications, whether your tax, insurance premium, and pension payment status becomes an issue is not determined only by the fact that “there was non-payment.”
In screening, your current situation and your past response and attitude are evaluated comprehensively.

1. High-Risk Patterns for Rejection

In the following cases, it is more likely to be judged that “the applicant’s attitude toward fulfilling obligations is insufficient” in naturalization screening.

• Unpaid taxes, insurance premiums, or pension contributions are still ongoing
  If unpaid amounts remain at the time of application, your financial stability and compliance awareness are more likely to be questioned. In particular, long-term non-payment tends to be evaluated more strictly.
• No improvement even after non-payment is pointed out
  If you have not taken action despite notices or guidance from government offices, it may be interpreted as “a lack of intent to improve.”
• Failure to disclose non-payment
  Accurate disclosure is a prerequisite in naturalization applications. If you conceal non-payment or do not disclose it, false statements or omissions may lead to a major negative evaluation even more than the non-payment itself.

2. Patterns More Likely to Be Approved

On the other hand, even if you had non-payment in the past, there are many cases where it does not become a major negative factor if the following conditions apply.

• Past non-payment has already been resolved
  If you have fully paid before applying and there is no unpaid balance at present, your case may be assessed flexibly in light of the circumstances.
• You can explain the reason and improvement is evident
  If there were unavoidable circumstances such as reduced income or lack of understanding of the system, and you have since taken proper action, it may be evaluated as a sincere attitude.
• Stable, continuous payments are being made now
  If you have a record of consistently paying taxes, insurance premiums, and pensions over a certain period, it becomes easier to judge that you are likely to continue fulfilling your obligations in the future.

As shown above, naturalization screening tends to emphasize not “whether there were issues in the past,” but how you faced them afterward and what improvements you made.

If you have concerns, it is important to organize your situation and consult a professional before proceeding on your own judgment.

6. What to Do If You Are Concerned About Taxes, Insurance Premiums, or Pensions

Even if you are concerned about taxes, insurance premiums, or pensions, naturalization is not necessarily impossible if you confirm the facts and respond properly.
The key is to accurately understand your current status and complete the necessary actions before applying.

1. Documents You Should Always Check Before Applying

When considering naturalization, the first step is to confirm your current payment status using objective documents.
It is not uncommon for a person’s understanding and the actual record to differ.

Specifically, you should obtain and review documents such as:

• Tax payment certificates for resident tax and income tax
• Documents showing payment status for National Health Insurance premiums or employee social insurance premiums
• Payment records for the National Pension and/or Employees’ Pension

By reviewing these documents, you can accurately confirm whether there are any unpaid/overdue amounts, the period involved, and the exact amounts.
Assumptions like “It was a long time ago, so it should be fine” can later become a risk, so it is essential to verify based on facts.

2. The Correct Response If You Have Unpaid Amounts

If you find unpaid or overdue amounts, you should not proceed with the application as-is.
Applying while unpaid amounts remain is likely to be pointed out during screening and may lead to an unfavorable evaluation.

Basic steps to take if you have unpaid amounts include:

• Pay in full as soon as possible if feasible
• If lump-sum payment is difficult, consult about installment plans or retroactive payments
• If you have a payment plan, actually follow through with it

In recent years, unpaid taxes and social insurance premiums have been strictly checked even in residence status renewals/changes, and this trend is expected to extend to naturalization as well.
The risk of applying with the mindset of “I’ll pay later” is clearly higher than before.

3. Deciding to Delay the Application Timing

In some cases, it may be better to apply after building a stable record of payments for a certain period, rather than applying immediately after resolving non-payment.

For example, if you have only just started retroactive or installment payments, it may be considered that it is still unclear “whether you can continue paying going forward.”
Therefore, applying after demonstrating several months to about one year of continuous payments can reduce risk in practice.

The best timing depends on your individual circumstances.
If it is difficult to judge on your own, it is important to consult a professional experienced in naturalization and confirm the optimal timing.

7. Summary: Naturalization Screening Looks Not Only at “Payment,” but Also at Your “Attitude”

In reviewing taxes, insurance premiums, and pensions for naturalization, it is not assessed only whether there was non-payment in the past. What matters is how you are responding now.

As residence status examinations become stricter overall, a similar trend may strengthen in naturalization screening as well, making prior confirmation and proper action more important than ever.

8.Related Pages Often Read Together with Naturalization Applications

[2025 Edition] Japan Naturalization Guide | Requirements, Documents & Application Process

A clear and comprehensive guide covering the latest 2025 requirements, required documents, key review points, application flow, and interview preparation. Also explains nationality renunciation considerations, FAQs, and three service plans.

Naturalization Guide for Spouses of Japanese Nationals

Naturalization through marriage generally requires 3+ years of marriage history and 1+ year of residence in Japan (as a rule). Learn key review points such as the “genuineness of marriage,” “financial stability,” and “Japanese language ability,” plus how cases with children are assessed and common refusal patterns.

Naturalization from a Work Visa (Engineer/Specialist in Humanities/International Services)

Detailed explanation for foreign employees: requirements, required years, income standards, and how changing jobs affects screening. Covers differences based on employment style and tax status, the latest trends in review timelines, and practical strategies to avoid refusal.

Naturalization Guide for Highly Skilled Professional (HSP) Visa Holders

For applicants considering naturalization from HSP (Type 1 / Type 2). Explains situations where screening may be relatively favorable, and factors that require extra caution (e.g., research-track roles, job stability, and continuity of activities).

Naturalization Guide for Business Manager Visa Holders

Experts explain common stumbling points for business owners: business stability, tax compliance, executive compensation design, and social insurance handling. Includes review tendencies reflected from 2025 onward.

Naturalization Guide for Permanent Residents

The final step for permanent residents to become Japanese nationals. Organizes required documents, review timelines, and how decisions differ by family structure, plus preparation to avoid refusal and a clear comparison of “Permanent Residence vs Naturalization.”

Naturalization Guide for Long-Term Resident Visa Holders

For Long-Term Residents (spouse-based long-term, child of a Japanese national, stepchild, Nikkei-related statuses, etc.). Explains key requirements, documents, what examiners focus on, and Japanese language expectations by typical case type.

Naturalization Guide for Special Permanent Residents

Covers background of the制度, screening characteristics, how to write the reason statement for naturalization, and important notes about nationality choices within the family—tailored for Special Permanent Residents.

More In-Depth Questions About Japan Naturalization

Naturalization vs Permanent Residence in Japan: A Complete Comparison (2025)
Can You Apply for Naturalization with Less Than 3 Years of Work? Latest Standards & Approval Points
Naturalization and Time Outside Japan: Guidelines for “5+ Continuous Years” and Key Cautions
Naturalization Required Documents List: 2025 Latest Checklist by Case Type
Naturalization Requirements (7 Conditions): Expert Guide to Obtaining Japanese Nationality
My child has dual nationality (Japan & the U.S.). Are any procedures required?
Should You Hire an Administrative Scrivener for Naturalization? Benefits, Fees, and How to Choose
Income Requirements for Naturalization: How Much Is Needed and How “Ability to Support a Living” Is Judged
Traffic Violations & Minor Offenses in Naturalization: Do Parking Tickets or Criminal Records Matter?
Required Japanese Level for Naturalization: Speaking, Reading/Writing, and Interview Benchmarks
Are Taxes, Insurance, and Pension Critical for Naturalization? Does Non-Payment Lead to Refusal?
Renunciation of Prior Nationality: Country-by-Country Guidance (China, Korea, U.S., and More)
Residence Years & Time Abroad for Naturalization: 5-Year / 3-Year Rules and Key Judgment Points
Reasons for Naturalization Refusal: Common “Rejected at Intake” Cases and Timing to Reapply

Google Reviews