A June 2024 amendment to Japan's Immigration Control and Refugee Recognition Act introduced a new framework for the proper management of permanent residents, effective June 10, 2024. Under the revised rules, the Minister of Justice may revoke permanent resident status if a holder fails to fulfill certain public obligations — including payment of residence tax and National Pension premiums — without justifiable reason. As of June 2026, the system is in full operation, and both permanent residents and their employers need to be aware of the implications.
Main Grounds for Revocation
① Willful non-payment of public charges (residence tax, National Health Insurance premiums, National Pension premiums) without justifiable reason
② Fraudulent applications relating to entry, departure, or status of residence
③ Failure to engage in lawful activities as required for permanent residence (e.g., extended periods without employment or residence activity)
④ Departure without re-entry permission and failure to return within the prescribed period
※ Revocation is not automatic — the Immigration Services Agency must notify the holder and provide an opportunity to present a defense before any decision.
Focus: Non-Payment of Public Charges
In practice, unpaid residence tax and National Pension premiums are the most common revocation risk for ordinary permanent residents:
- Residence tax: Levied annually by the municipality. For employees, it is normally withheld from salary (special collection), but can switch to direct-payment billing (ordinary collection) during job changes or after leaving employment — leading to missed payments if the individual is unaware.
- National Pension: Company employees and civil servants are covered by the Employees' Pension, but during periods of unemployment or self-employment, individuals must enroll in and pay National Pension premiums. Gaps during job transitions are a common source of unintentional non-payment.
- "I forgot to pay" or "I didn't know I had to enroll" is unlikely to constitute a "justifiable reason" under the law.
What Permanent Residents Should Do Now
- Check residence tax payment status: Keep tax notices and payment receipts. If there are arrears, contact the municipal tax office immediately to arrange a payment plan.
- Check pension enrollment and contribution records: Use the Japan Pension Service's online system (Nenkin Net). If there are unpaid periods, consider retroactive payment (tsunou).
- Maintain genuine residence activity: Extended periods of inactivity or absence without clear reason may raise compliance concerns.
What Employers Should Note
- Verify that residence tax and social insurance deductions for permanent resident employees are being correctly withheld and remitted.
- When an employee leaves or changes jobs, proactively explain the switch from salary withholding to direct-billing for residence tax to prevent inadvertent arrears.
- Ensure employment insurance and social insurance enrollment procedures are completed promptly.
How Sakura Central Legal Office Can Help
If you are a permanent resident concerned about compliance risk, or need guidance on maintaining your residence status, Sakura Central Legal Office is available for consultation. We also assist with residence status renewal and application procedures. Free initial consultation.
For questions about maintaining permanent residence or compliance risk, contact Sakura Central Legal Office.
Free initial consultation available.