Home/Work/Taxes and your visa

Taxes and visa · 納税証明書 · extension and permanent residency

Taxes, premiums and your visa in Japan

Immigration looks not only at your job and income but also at how you pay your taxes and premiums. A work-visa extension can need certificates from your city office; permanent residency needs them for 5 years, plus proof that everything was paid on time. From 2027 the check gets stricter: cities are due to share National Health Insurance arrears with immigration from June 2027 (planned). Which certificates you need, where to get them and what to do if you owe money.

What changes in 2027

All taxes for employees

Checked against the websites of the Immigration Services Agency, the Ministry of Health, Labour and Welfare and the National Tax Agency on October 7, 2026 · Extending your period of stay · Permanent residency

Resident tax paid on time — for permanent residency5 years

Pension and health insurance — for permanent residency2 years

Permanent residency can be revoked for deliberate non-payment fromApril 2027

National Health Insurance debt: in principle no extension — planned fromJune 2027

In short

What immigration checks

  • What: resident tax (住民税, jūminzei — paid to the city), national taxes (the tax office), pension and health insurance premiums.
  • When: at an extension or change of status, and most strictly when you apply for permanent residency.
  • Extension: unpaid resident tax can lead to a refusal — the Ministry of Internal Affairs says so on its page for foreign residents.
  • Permanent residency: under the guidelines a late payment is in principle assessed negatively — even if the debt is paid by the day you apply.
  • From June 2027 immigration is planned to receive National Health Insurance payment data directly (below).

Three certificates people mix up

Certificate What it shows
Income and tax certificate (課税証明書, kazei shōmeisho — or 非課税証明書 if you owe no tax) Your income for the year and your resident tax (or that there is none). Issued by the city office
Tax payment certificate (納税証明書, nōzei shōmeisho) from the city Whether your resident tax has been paid
Tax payment certificate No. 3 (納税証明書（その３）) from the tax office That on the day of issue you owe no national taxes

The year on a city certificate is the fiscal year (年度, nendo): the certificate for FY2026 (令和8年度) shows your 2025 income. About the tax itself: resident tax.

Extension and change of status

Which tax certificates you need

The list depends on your status and your employer. This page covers only taxes and premiums; the full document lists are on the visa pages.

Situation What you submit Where to get it
Work visa (for example Engineer / Specialist in Humanities / International Services), employer in category 3 or 4 The income and tax certificate (課税（非課税）証明書) and the tax payment certificate (納税証明書) for resident tax. One certificate showing both is enough The city office where you lived on January 1
Work visa, employer in category 1 or 2 Usually not needed —
Dependent visa (家族滞在) Certificates of the family member who supports you: employment, 課税（非課税）証明書 and 納税証明書 Employer, city office
Any visa — from June 2027 (planned) National Health Insurance arrears paid off, or an installment plan agreed City office, health insurance section

Category 1 — listed companies and similar; category 2 — employers that withheld at least ¥10 million of income tax from salaries last year (in the annual summary of statutory records, 法定調書合計表), and some others. Categories 3 and 4 — everyone else, usually small and new companies. Ask your HR department which category your employer is in.

Permanent residency

What you need for taxes and premiums

For people on work statuses. The other requirements are on Permanent residency in Japan.

  • Resident tax — 5 years (3 years for spouses of Japanese nationals or permanent residents): the income and tax certificate (課税（非課税）証明書) and the tax payment certificate (納税証明書) for each year.
  • Proof that you paid on time: for periods when the tax was not deducted from your salary — copies of your bank book or receipts.
  • National taxes: tax payment certificate No. 3 (納税証明書（その３）) from the tax office for five taxes: income tax withheld from salary (源泉所得税及び復興特別所得税); income tax by tax return (申告所得税及び復興特別所得税); consumption tax (消費税及び地方消費税); inheritance tax (相続税); gift tax (贈与税).
  • Pension — 2 years: the Japan Pension Service’s reply on your record (被保険者記録照会回答票), or the pension statement (ねんきん定期便, nenkin teikibin) with all periods, or the “monthly pension record” printout from Nenkin Net (ねんきんネット); National Pension receipts if you paid yourself.
  • Health insurance — 2 years: the health insurance card, the eligibility certificate (資格確認書) or the Mynaportal (マイナポータル) screen for the whole family; for National Health Insurance, a payment certificate (納付証明書) or receipts.

The rule. Taxes, pension, health insurance and notifications to immigration must be handled properly. A late payment is in principle a minus, even if the debt is paid by the day you apply. The Immigration Services Agency plans stricter rules for permanent residency from April 2027; check its guideline page before you apply.

What changes in 2027

Stricter checks on unpaid taxes and premiums

  1. April 2027 — revoking permanent residencyPermanent residency can be revoked (usually replaced with another status) for deliberately not paying taxes and premiums. Being unable to pay because of illness or losing your job is not a reason.
  2. June 2027 (planned) — health insurance debtsCity offices are due to share National Health Insurance payment data with immigration. At an extension or change of status the debt must be paid off or an installment plan agreed — otherwise the application is in principle refused.

No separate “refusal for pension debt” rule has been published yet. For permanent residency your pension is already checked for 2 years, and the Japan Pension Service warns that unpaid premiums may affect residence screening.

Where to get the certificates

City office, tax office, pension service

Certificate Where and how
Resident tax: 課税（非課税）証明書 and 納税証明書 The city office where you were registered on January 1 of that year — even if you have moved since. Whether you can order by mail or print at a convenience store — see the city’s website
納税証明書（その３） — no national tax debts The tax office for your current address: online with e-Tax (an electronic certificate, pick-up at the tax office or by mail), at the counter, or by mail with a request form. Fee per certificate: ¥370 online, ¥400 on paper
納税証明書（その１） and （その２） The same office: tax amounts and income. Asked for in other cases
Pension record Nenkin Net (online, any time), the pension statement (arrives once a year in your birth month) or a record reply at a pension office
National Health Insurance — payment certificate City office, health insurance section

If you have moved, get each year’s city certificate from the city where you lived on January 1 of that year.

If you owe money

What to do before you apply for an extension or permanent residency

  1. Find out the amountResident tax and National Health Insurance — at the city office; National Pension — the Japan Pension Service; national taxes — the tax office.
  2. Pay or agree a planIf you cannot pay at once, agree on installments. For health insurance from June 2027 (planned), a pledge to pay in installments or a record of a payment consultation is what lets your extension go through.
  3. Lower future paymentsOn a low income, file an income declaration with the city office, even with no income: without it you get no health insurance reduction. For the pension — apply for an exemption (full, ¾, ½ or ¼); it runs from July to June, and you can apply for up to 2 years and 1 month back. After losing a job there is a special exemption.
  4. Keep the receiptsFor permanent residency you must prove on-time payment for every period you paid yourself.

Late payment adds charges: for resident tax, late payment charges (延滞金, entaikin) set by the city; for national taxes, delinquency tax (延滞税) — in 2026 2.8% a year for the first 2 months, then 9.1%.

Linked to your visa.

  • Status rules, application timing and fees are on the Visas pages. If you were already refused, do not apply again before you fix the reason.

Extending your period of stay · Change of status · Permanent residency · Dependent visa

If you have a family

Spouse, children, parents: what changes

A dependent for tax and a dependent for health insurance are two different things with different income limits. All the rules for families: Family and dependents.

  • A dependent visa is extended with the certificates of the family member who supports you: income, resident tax and proof it was paid.
  • National Health Insurance — each family member has a premium, but the head of household (世帯主, setainushi) pays for everyone. A debt is recorded under them too.
  • A spouse with a part-time job pays their own resident tax if their salary is over ¥1.1M (Tokyo and Yokohama, 2026 tax), and leaves your health insurance once their expected income is ¥1.3M a year or more (or half of your income or more if you live together) — then pays their own premiums. Their debts count at their own extension.
  • For permanent residency you show the health insurance of the whole family — the card, the eligibility certificate or the Mynaportal screen.

FAQ

Questions about taxes and your visa

Can’t find your question? Write to us — a real person replies.

Ask us a question

Can unpaid taxes stop my visa extension in Japan?

Yes. Unpaid resident tax can lead to a refused extension, and from June 2027 (planned) National Health Insurance arrears will in principle block an extension or change of status unless they are paid off or covered by an installment plan.

If your employer is in category 3 or 4, the resident tax income and tax certificate (課税証明書) and tax payment certificate (納税証明書) from the city where you lived on January 1. One certificate showing both is enough. Employees of category 1 and 2 employers usually do not need them.

Resident tax certificates and proof of on-time payment for the last 5 years (3 years for spouses of Japanese nationals or permanent residents), a tax office certificate showing no national tax debts, and pension and health insurance records for the last 2 years.

It is harder. The permanent residency guidelines say a payment made after the deadline is in principle assessed negatively, even if it was paid by the day you apply. Pay everything on time from now on and keep the receipts.

From the tax office for your current address: tax payment certificate No. 3 (納税証明書（その３）). You can request it online with e-Tax, at the counter or by mail. The fee is ¥370 online and ¥400 on paper per certificate.

From April 2027 it can be revoked, usually replaced with another status, for deliberately not paying taxes and social insurance premiums. Being unable to pay because of illness or losing your job is not a reason.

The city where you were registered on January 1 of the year in question, even if you have moved since. For several years you may need certificates from several cities.

Study → Find a job → Work → Taxes → PR or leave

From student to working in Japan — and where you are on the way

  1. Studylanguage school · part-time up to 28 h a week
  2. Find a jobresume, interviews, shūkatsu
  3. Workcontract, pay, your first 30 days
  4. Taxestaxes, insurance and pension
  5. PR or leavea clean record for PR — or the pension refundYou are here

Sources

Where this information comes from

Rates, limits and deadlines on this page were checked against the official websites of the Immigration Services Agency, the Ministry of Health, Labour and Welfare, the Ministry of Internal Affairs, the National Tax Agency and city offices on October 7, 2026. Amounts are in Japanese yen. When a rule changes we update the page and the date above.

Results and examples are estimates, not your employer’s payroll. The amounts on your payslip and in your resident tax notice are the ones that count. For a complex case, talk to a licensed tax accountant (税理士) or a Labor and Social Security Attorney (社会保険労務士, sharōshi).

Want to work in Japan? Many people start with a language school.

A language school gives you a student visa, the right to work part-time with permission and time to learn Japanese and find a job. Our help choosing a school and preparing the visa documents is free — the school pays us, not you.

Apply free
Students in yukata at a Japanese language school

Free for students