Japan revised its Guidelines for Permission for Permanent Residence on 1 October 2026.
Tax, pension and social insurance have already been important in permanent residence applications, but the revised guidelines explain more clearly how compliance with these obligations will be assessed.
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Taxes and social insurance must be paid properly
The revised guidelines refer to the proper payment of public taxes and public charges.
This includes matters such as:
- income tax;
- residence tax;
- pension contributions; and
- public health insurance contributions.
It is not enough simply to have no outstanding payments at the time of application.
If an applicant has previously failed to pay these obligations properly, for example by falling into arrears and becoming subject to collection procedures, this may generally be assessed negatively.
Payment history matters
This means that applicants should pay attention not only to whether all amounts have eventually been paid, but also to their payment history.
A past record of late or improper payment may still be relevant even if there are no outstanding amounts when the permanent residence application is submitted.
Keeping taxes, pension contributions and health insurance payments up to date is therefore particularly important when preparing for permanent residence.
The household may also be considered
Another important point is that the revised guidelines state that payment of taxes and public charges will, in principle, be assessed on a household basis.
This means that the Immigration Services Agency may consider not only the applicant’s own circumstances, but also those of other members of the same household.
Applicants with a spouse or other household members should therefore check whether the relevant tax and social insurance obligations have been properly met across the household.
What about pension entitlement?
The revised guidelines also introduce a more detailed assessment of future pension entitlement.
The Immigration Services Agency may consider the applicant’s pension participation history and estimated future pension income.
As a reference point, the guidelines compare the expected pension with the level that could be received by someone who had worked for 30 years at an income above the average income level for a comparable Japanese household while enrolled in Employees’ Pension Insurance.
If the expected pension is below that level, sufficient financial assets may also be taken into account.
When do these rules apply?
The revised guidelines will generally apply to permanent residence applications submitted on or after 1 April 2027.
The special earlier application rule introduced in October 2026 applies to the new income provisions, but not generally to all of the new tax, pension and social insurance provisions.
What should applicants do?
Before applying for permanent residence, it is worth checking:
- whether taxes have been paid properly;
- whether pension and health insurance contributions are up to date;
- whether there have been any late payments or arrears; and
- whether there are any issues involving other members of the same household.
The revised guidelines do not mean that one isolated issue will automatically result in refusal. Permanent residence applications are assessed on the applicant’s circumstances as a whole.
However, tax and social insurance compliance remains a particularly important part of the assessment.
If you have concerns about past payments or are unsure what documents may be required for your application, please feel free to contact our office to discuss your situation.
This article is based on the Guidelines for Permission for Permanent Residence published by the Immigration Services Agency of Japan and revised on 1 October 2026.