審査基準（素行・生計・Tax Payment等）

Detailed explanation of 審査基準（素行・生計・Tax Payment等） based on official information from 出入国在留管理庁. Japan

Published: January 12, 2026

Tax Payment Requirements for Visa Applications in Japan

1. Overview

Tax compliance is a fundamental requirement for visa applicants and holders in Japan. The Immigration Services Agency of Japan considers an individual’s tax payment history as a key indicator of their financial stability, social contribution, and overall compliance with Japanese laws. For long-term residents, proving consistent and proper tax payment is often essential when applying for visa renewals, changes of status, or permanent residency. Failure to meet tax obligations can result in visa denial, non-renewal, or even revocation of status.

2. Applicable Objects & Scenarios

This requirement applies to foreign nationals residing in Japan who are subject to Japanese tax laws. Key scenarios include:

  • Visa Renewal Applications: Applicants for renewal of a long-term visa (e.g., work, spouse, dependent visas) must demonstrate they have fulfilled their tax obligations during their current period of stay.
  • Change of Status of Residence: Applications to change to a different visa category often require proof of tax compliance.
  • Permanent Residency Applications: A clean and consistent record of tax payment over multiple years is one of the most critical criteria for approval.
  • Applications for Certificates of Eligibility (COE): While the COE is applied for from outside Japan, sponsors or inviting organizations in Japan may need to demonstrate their own tax compliance.
  • Highly Skilled Professional (HSP) Visa Points: Timely tax payment can contribute to points under the "Contribution to Japanese Society" category.

3. Core Conclusions

  • Mandatory Compliance: Fulfilling tax obligations (primarily residence tax and income tax) is not optional for visa-related procedures; it is a mandatory condition.
  • Proof is Required: Applicants must proactively obtain and submit official documentation as proof of tax payment. Assumptions are not accepted.
  • Long-Term Record Matters: For permanent residency, a multi-year record of timely payments is evaluated, not just a single year.
  • Both National and Local Taxes: Compliance with both national taxes (e.g., income tax) and local inhabitants tax (residence tax) is important.
  • Consequences of Non-Payment: Delinquency can directly lead to negative immigration outcomes, regardless of other application strengths.

4. Procedures & Steps

Step 1: Preparation

  1. Understand Your Tax Liability: Confirm your tax obligations. For employees, income tax is typically withheld at source, and residence tax is billed annually by your local municipality. Self-employed individuals must file final tax returns.
  2. Ensure Payments are Up-to-Date: Settle all outstanding tax bills (住民税 Jūminzei and 所得税 Shotokuzei) before starting your visa application.
  3. Obtain Official Certificates: Request the following documents from the relevant authorities. Processing times vary, so request them well in advance.
    • Certificate of Tax Payment (納税証明書 Nōzei Shōmeisho): Obtained from your local ward or city office (役所 Yakusho). This proves payment of residence tax.
    • Certificate of Income Tax Payment (源泉徴収票 Gensen Chōshūhyo): For employees, this is provided by your employer at the end of the year. For self-employed persons, a copy of the final tax return (確定申告書 Kakutei Shinkokusho) stamped by the tax office serves as proof.

Step 2: Application & Submission

  1. Complete Visa Application Forms: Fill out the relevant application form for renewal, change of status, or permanent residency.
  2. Attach Tax Certificates: Include the original copies of the obtained tax payment certificates as part of your application package. The specific required documents will be listed on the immigration bureau's application checklist.
  3. Submit to Immigration: Submit the complete application package to the Regional Immigration Services Bureau with jurisdiction over your place of residence.

Step 3: Review & Confirmation

  1. Immigration Verification: Immigration authorities will review your submitted documents and may independently verify your tax payment records with the National Tax Agency and local municipalities.
  2. Request for Additional Information: If documents are missing or records are unclear, you may receive a request for additional documentation or explanation.
  3. Outcome Decision: Your tax compliance record will be factored into the overall assessment of your application. A clean record supports a positive outcome.

5. Frequently Asked Questions (FAQ)

Q1: I am a company employee. How can I prove I paid my taxes? A1: Your "Certificate of Income Tax Withheld" (源泉徴収票 Gensen Chōshūhyo) from your employer proves national income tax payment. For residence tax, you must obtain a "Certificate of Tax Payment" (納税証明書) from your city/ward office, as your employer may have deducted it from your salary but paid it on your behalf.

Q2: What if I have not paid my residence tax bills because I didn't receive them? A2: Non-receipt of a bill is generally not considered a valid excuse. It is the taxpayer's responsibility to confirm and fulfill obligations. You should contact your municipal office immediately to check your status, arrange payment, and explain the situation before applying for a visa.

Q3: Do I need to show tax documents for my dependents? A3: Typically, the primary visa holder's tax compliance is the main focus. However, if a dependent is applying for their own visa (e.g., a part-time work permit), their own income may become relevant. Please verify with official sources.

Q4: I just arrived in Japan this year. Do I need tax documents for my initial visa application? A4: For an initial visa application from overseas (Certificate of Eligibility), tax documents are usually not required from the applicant. However, your sponsor in Japan (e.g., employer, spouse) may need to provide documents related to their income and tax status.

Q5: For permanent residency, how many years of tax records are needed? A5: While the official requirement states you must have observed laws and regulations, including tax laws, immigration practice heavily emphasizes a consistent record of timely tax payments for the most recent 3-5 years as a minimum standard. Please verify with official sources for the latest guidance.

Q6: Can I submit bank transfer records instead of official certificates? A6: No. Bank records are not accepted as formal proof. You must submit the official certificates issued by the municipal office or tax authority.

6. Risks & Compliance

  • Disclaimer: This article provides general guidance. Tax laws and immigration policies are subject to change. Always consult with the relevant official agencies or a qualified professional (行政書士 Gyōsei Shoshi, tax accountant) for your specific situation.
  • Severe Consequences: Delinquent tax payments are a common reason for visa renewal denial and permanent residency rejection.
  • Accurate Declarations: Falsifying information or submitting forged tax documents is a serious crime that will result in visa revocation, deportation, and future bans on entry.
  • Proactive Management: Do not wait for a visa deadline to check your tax status. Manage your obligations annually.

7. References & Sources

8. Related Topics

  • Permanent Residency Application in Japan
  • Visa Renewal Process in Japan
  • Change of Status of Residence in Japan
  • Certificate of Eligibility (COE) for Japan
  • Residence Tax (住民税) in Japan
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