Permanent Residence & Naturalization in Japan: Why taxes and social insurance matter more than ever (toward April 2027 implementation)

Toward April 2027: Permanent residence can be affected by “public dues” compliance

Government materials indicate a stricter approach to permanent residence (PR), emphasizing that applicants and PR holders should properly fulfill public obligations such as taxes and social insurance contributions. In addition, amendments are being prepared to clarify PR requirements and add cancellation grounds, with implementation targeted for April 2027, alongside operational guidelines and examples.

1) What does “public dues” mean in practice?

In practice, “public dues” commonly covers taxes and public charges, including social insurance contributions. If you plan to apply for PR or naturalization, it is safest to prepare on the assumption that the following will be reviewed:

Resident tax (local municipality)
Income tax (if applicable)
Pension contributions (National Pension / Employees’ Pension)
Health insurance premiums (National Health Insurance / Employees’ Health Insurance)

2) Why PR is a focus: no renewal means less frequent screening

PR holders do not renew their status periodically, so compliance issues (unpaid dues, missed notifications, etc.) can accumulate over time. Policy documents highlight concerns that allowing a small number of problematic cases to persist may create unfair prejudice against the many who comply properly.

3) Existing PR risks still matter (address notifications, fraud, etc.)

Even before “public dues” becomes a central topic, PR can be affected by classic issues such as failure to report a new address, false reporting, or obtaining PR by fraudulent means. Make sure your residence card information and municipal records are consistent.

4) Naturalization (Japanese citizenship) may also be reviewed more strictly

Government materials also mention reviewing naturalization examinations for consistency with PR screening. In practice, Legal Affairs Bureaus typically request documentation to confirm tax and social insurance payment status.

Quick self-checklist (PR / Naturalization)

No outstanding resident tax arrears; you can explain with certificates/receipts
No unpaid pension period (or you have official exemption/deferment approvals)
No insurance gaps during job changes (National ↔ Employees’ insurance switching)
All address changes were reported properly and on time
You keep objective evidence (receipts, pension statements, certificates)

If you have arrears: fix it in a “defensible” way

If there are unpaid periods, do not ignore them. Consult the municipality or the pension office, and use formal systems such as installment plans, deferments, or exemptions. Keep objective records (decision notices, payment plans, receipts) to avoid being evaluated as “intentional non-payment.”

How we can help

Tommy’s Legal Service (Gyoseishoshi Office) supports PR and naturalization planning, document organization, risk assessment, and statement drafting in Japanese/English. If you have any concerns (arrears, insurance gaps, job changes, family cases), please contact us early.

Primary references

This article is for general information only and does not constitute legal advice. Operational practice may change.

投稿者プロフィール

富永大祐行政書士

日系理化学機器輸入商社、日系センサーメーカー、外資系真空機器メーカー、外資系化学装置メーカーでの国内外業務を経て、令和2年度行政書士試験に合格。令和3年4月、トミーズリーガルサービス行政書士事務所を開業。

現在は入管業務（VISA・在留資格）を中心とした専門事務所として、外国人の雇用・受け入れ、企業の国際人材戦略、在留手続のオンライン申請支援を行う。
企業・個人いずれのクライアントにも寄り添い、迅速・丁寧で負担の少ない手続きをモットーとする。

また、国際業務の経験を生かし、英語での各種案内・申請支援にも対応。

趣味：バイク（GB350C）、ツーリング、Uber Eats 配達、テニス、ゴルフ

English:
After working in Japanese and foreign-affiliated companies in the fields of scientific instruments, sensors, vacuum equipment, and chemical processing machinery, I passed the national Administrative Scrivener examination in 2020 and founded Tommy’s Legal Service Administrative Scrivener Office in April 2021.

My practice is specialized in immigration procedures—visa applications, extensions, changes of status, and online filings for both companies and individuals. I support employers and foreign nationals with fast, accurate, and stress-free application processes.
English guidance and bilingual documentation are also available.

Hobbies: Motorcycles (Honda GB350C), touring, Uber Eats delivery, tennis, golf