Your check points on Tax payment when you apply for Permanent Residency in Japan
When you apply for Permanent Residency, you need to show you meet requirements to get Permanent Residency in Japan. The government of Japan now implement strict reviewing on PR applications. So, it is important for you to check whether there is no problem on your conditions.
I’ve handled PR application for my clients and also provide consultation for clients who would like to get Permanent Residency. So, I have so many chances to check my client’s condition and their documents for PR application. This is why I found there are some check points PR applicants have to care before you submit the documents but many people miss.
And I also find that among these points, there are so many check points regarding Tax payment. To get PR, you need to fulfill public duty including tax payment and social security payment.
You might think like that...
“I have a professional skill and good income. So, there is no concern on tax payment duty.”
“I’ve been working for Japanese Company. My employer handles my tax payment. So, I don’t have to worry about.”
It is true that most of Japanese employers well handle your tax payment instead of you. So, it seems that you have lesser risk for rejection because of issues on tax payment duty. But even professionals who have decent jobs and have good income later found issues on tax payment and need to fix before they submit tax payment.
In this article, I’ll explain what you need to check on your tax payment duty if you prepare for Permanent Residency in Japan.
What kinds of documents regarding tax payment when you prepare for PR.
When you apply for PR in Japan. You are required to submit the following documents regarding documents.
Resident tax taxation (or tax exemption) certificate and tax payment certificate
Documents (copy of passbook, receipt, etc.) certifying that the inhabitant tax is paid at the proper time
National tax payment certificate (3)
Immigration Officers check these documents to determine whether you fulfill public duty in Japan. Some people think they could get PR by just collecting these documents. But actually you need to care about what these certificates state about your condition.
When you are exempted from Resident Tax payment
When you are exempted from payment duty for Resident Tax(住民税非課税), you are high risk to get rejection for PR application from an Immigration Bureau.
Technically, it doesn’t mean you don’t fulfil tax payment duty if you don’t pay resident Tax while you are exempted from public duty. So, there is no surprise if you think you fulfill public duty and you meet requirements for Permanent Residence.
But in most case, you will get rejection when you submit the certificates which state you are exempted from payment duty for Resident Tax. My clients are advised to stop preparation for PR application until their exemption for Resident Tax is cancelled and you get obligation to pat certain amount of Resident Tax.
Even government official say no problem...
Even you have no exemption on Resident Tax, you need to check tax payment record to find whether you forget to pay certain amount of any types of tax especially when you have period of unemployment or job change.
I found unpaid amount of tax for decent clients who has period of unemployment or job change. If you continue your period of unemployment for longer period, you need to proceed payment procedures for tax by yourself. Some people forget the payment since they were busy to find new job or proceed for new job. So, if you have period of ememployment period or job change, you need to get tax record from Tax office or local government
That is also case when you’ve been working for small or middle-sized foreign businesses in Japan. Small or middle-sized foreign businesses are likely not to have status of legal entity in Japan and just have Resident staff office in Japan. In this case, you need to proceed for tax payment by yourself and there is the possibility to forget tax payment while you are busy for job.
When I found unpaid tax, some of my clients claimed officials of tax office or city hall said they didn’t have to pay the tax because of their condition. But when I talked with tax office or city hall, it turned out they actually have to pay the tax or take proper procedures to stop payment.
I have no idea why they got wrong answer from government officials. But I think that one possibility is difference on language. Some local government officials said it is difficult for them to explain tax system in plain Japanese without causing misunderstanding.
When you get answer from local government officials, I recommend you to conduct double check on the answer you get.
Tax system is one of most complicated regulation in Japan. You need to act carefully when you check whether you have no issue or not.
Immigration Lawyer (Gyoseishoshi)
Do not contact us before knowing about us
Name:Kamakura International Legal Service(行政書士鎌倉国際法務事務所)
Address: 124, Zyuniso, Kamkaura-shi, Kanagawa-ken
Consultation fee: 5,000 yen/per hour
※We offer visiting consultation by 5,000 yen/per hour in Tokyo or Kanagawa
※We also offer online consultation by 5,000 yen/per hour. But in this case, we ask our clients to pay consultation fee in advance.
Association: Kanagawa Gyoseishoshi Lawyer Association(神奈川県行政書士会)
ID number: 19090185(日本行政書士会連合会)