Permanent Residency in Japan: The Money Records You Need

For permanent residency, the Immigration Services Agency checks that you have met your public obligations: taxes, pension and health insurance premiums, paid in full and on time. A single late payment can count against you, even if you paid it later. Here is what they look at and how to keep a clean record.

Last updated: September 26, 2026

What the guidelines require

In principle, 10 years of continuous residence in Japan, including at least 5 years on a work or residence-based status (shorter for spouses of Japanese nationals, highly skilled professionals and some others).
You are on the longest period of stay available for your status. Until March 31, 2027, a 3-year period also counts as the longest.
You have properly met your public obligations: paying taxes, public pension and public health insurance premiums, and making the notifications required under immigration law.
You can support yourself independently. No official income figure is published.

The guidelines state that even if a tax or premium has been paid by the time you apply, it is in principle viewed negatively if it was not paid by the original deadline.

Certificates for employees (work-related statuses)

What	Period (standard case)	Where to get it
Resident tax assessment and payment certificates, plus proof you paid on time (e.g. bank book copies)	Last 5 years	City office where you lived on January 1 of each year
National tax payment certificate (withholding and self-assessed income tax, consumption tax, inheritance and gift tax)	As listed in the checklist	Tax office
Pension payment record	Last 2 years	Japan Pension Service (online record or statement)
Health insurance payment record	Last 2 years	Your employer's insurer, or the city office for National Health Insurance

Highly skilled professionals applying after 1 or 3 years submit 1 or 3 years instead. Check the latest checklist for your status on the Immigration Services Agency website before applying.

Where late payments usually happen

Between jobs. When you leave a job, resident tax may switch to paying by yourself with payment slips, and you must join National Health Insurance and the National Pension within 14 days, unless you start the next job right away. These bills arrive by mail and are easy to miss. See health insurance after leaving your job.
Resident tax paid by yourself (futsū chōshū), usually in four installments from June. Set up direct debit if your city offers it.
Side income or freelance work that needs a tax return: file and pay by March 15. See the side job guide.
Pension premium exemptions or deferrals (for example as a student): check with the Immigration Services Agency how they are treated for your case.

After you get permanent residency

Permanent residency removes work restrictions and is usually required for a mortgage, including Flat 35. See the mortgage calculator. Keep paying on time: a 2024 amendment to the immigration law, taking effect by 2027, adds intentional non-payment of taxes or premiums as a ground for revoking permanent residency.

Frequently asked questions

Does late payment of tax affect permanent residency in Japan?

Yes. The guidelines say that a tax or premium not paid by its original deadline is in principle viewed negatively, even if it was paid before you applied.

How many years of tax records do I need for permanent residency?

For a standard application on a work-related status, resident tax certificates for the last 5 years and pension and health insurance records for the last 2 years, plus a current national tax payment certificate.

Is there a minimum income for permanent residency?

No official figure is published. The guidelines require that you can support yourself independently, and your income is reviewed through your tax certificates.

Official sources

The rates and rules in this calculator come from these Japanese government and insurer publications (in Japanese).

Calculators

This guide reflects official rules as of the last update. Procedures can differ by city and by your situation; check with your city office, tax office or the Japan Pension Service when in doubt. It is not tax or legal advice.