Tax and Pension Checkpoints for Naturalization Applications | Non-Payment Is Fatal
Introduction
In naturalization applications, the payment status of taxes and pension is a critical point of examination. In examining the “person must be of good conduct” requirement (the good conduct requirement) set out in Article 5, paragraph (1), item (iii) of the Nationality Act, the fulfillment of public obligations is strictly checked.
This article explains the tax, pension, and health insurance points confirmed in naturalization applications, and how to deal with unpaid amounts.
The Relationship Between the Good Conduct Requirement and Taxes/Pension
Article 5, paragraph (1), item (iii) of the Nationality Act The person must be of good conduct.
One of the criteria for judging whether a person is “of good conduct” is whether they comply with laws and regulations and appropriately fulfill their public obligations. Non-payment of taxes or pension may conflict with this good conduct requirement, so sufficient care is necessary.
Checkpoint List
| Item | Documents for Confirmation | Points to Note |
|---|---|---|
| Resident tax | Taxation certificate / tax payment certificate | Most recent 3 years |
| Income tax | Copy of final tax return / tax payment certificate | For those required to file a final tax return |
| Pension | Pension records (Nenkin Teiki-bin, etc.) | Enrollment and payment status |
| Health insurance | Certificate of insurance premium payment | Requires care in the case of National Health Insurance |
| Corporate tax / consumption tax | Financial statements / tax payment certificate | For company representatives |
Resident Tax Checkpoints
The Difference Between Special Collection and Ordinary Collection
| Collection Method | Content | Risk |
|---|---|---|
| Special collection | Withheld from salary | Low risk of non-payment |
| Ordinary collection | Paid by yourself | Beware of forgetting to pay |
If you are a company employee and the tax is collected by special collection (withholding from salary), there is basically no concern about non-payment. However, in the case of ordinary collection, you must pay it yourself, so omissions in payment are more likely to occur.
As a method of confirmation, please obtain a taxation certificate and a tax payment certificate from your municipality and check whether the taxed amount and the paid amount match.
Income Tax Checkpoints
Those who fall under any of the following are required to file a final tax return. Please check that there are no omissions in filing or payment.
- Those whose side-business income exceeds ¥200,000 per year
- Those with real estate income
- Those receiving salary from two or more places
- Sole proprietors
Important: If you have an obligation to file a final tax return but have not filed, this may significantly affect the good conduct requirement.
Pension Checkpoints
The Obligation to Enroll in the National Pension
All persons aged 20 or over and under 60 who have a domicile in Japan are obliged to enroll in the National Pension (Article 7 of the National Pension Act). Company employees have no problem as long as they are enrolled in the Employees’ Pension, but self-employed persons and those with periods of unemployment should always check their National Pension enrollment and payment status.
Use of the Exemption System
If you used the exemption or deferral system during a period of low income, this is different from non-payment and is evaluated as having followed the proper procedures lawfully. However, if the exemption period is long, we recommend considering making back payments.
How to Confirm
- Check the payment status with the Nenkin Teiki-bin (pension record notice)
- Request an inquiry into insured person records at the pension office
Health Insurance Checkpoints
Those enrolled in the company’s social insurance (health insurance) have no problem, as the premiums are withheld from salary.
Those enrolled in National Health Insurance should check the payment status of their premiums. Delinquency in National Health Insurance premiums may work against you in the examination of the good conduct requirement.
Additional Checks for Company Representatives
Company managers and officers will have corporate taxes and social insurance confirmed in addition to their personal taxes.
| Item Confirmed | Content |
|---|---|
| Corporate tax | Filing and payment status of corporate tax |
| Consumption tax | Filing and payment status for taxable enterprises |
| Social insurance | The obligation to enroll in Employees’ Pension and health insurance, and premium payment |
| Withholding tax | Payment status of employees’ withholding income tax |
Note: If the company is not enrolled in social insurance, the enrollment procedures must be completed before the naturalization application.
How to Recover If There Are Unpaid Amounts
Even if unpaid amounts come to light, recovery may be possible by taking the following measures.
- Pay the full amount retroactively: Pay all unpaid amounts and obtain proof of payment
- Build a record of installment payments: If lump-sum payment is difficult, set up an installment payment plan and build a record of at least 1 year before applying
- Amend your tax return: If there were omissions in filing, file an amended return and pay the additional tax
Point: Even where there are unpaid amounts, you can increase the likelihood of approval by dealing with them properly before applying. It is important not to rush into an application, but to put everything in perfect order.
Our Support
For consultations regarding naturalization applications, please entrust them to Kaneko Hidetaka Administrative Scrivener Office.
- 98% approval rate
- Languages: Japanese, Chinese, Vietnamese
- Free initial consultation
- Serving Chiba, Tokyo, and nationwide (online consultation available)
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