The Reiwa 6 amendment to the Immigration Control Act added grounds on which the “Permanent Resident” status of residence can be revoked. How will these grounds actually be applied? The “Guidelines on Revocation of the Status of Residence of Permanent Residents” (永住者の在留資格の取消しに関するガイドライン), which set out that approach, were published by the Immigration Services Agency of Japan on October 1, 2026 (Reiwa 8). Operation begins on April 1, 2027 (Reiwa 9).
During deliberations on the amendment, supplementary resolutions of the House of Representatives and the House of Councillors called for “preparing and publicizing guidelines on specific examples.” These Guidelines respond to that call, and they describe concretely examples assumed to fall under the grounds for revocation and examples assumed not to. This is content we would like permanent residents themselves, their families, and companies that employ permanent residents to know.
Sources: Immigration Services Agency of Japan, “Guidelines on Revocation of the Status of Residence of Permanent Residents” (established October 1, Reiwa 8); the same Agency, “About the Guidelines on Revocation of the Status of Residence of Permanent Residents.” All content in this article is based on materials published by that Agency.
Three grounds for revocation have been added
Under items 8 and 9 of Article 22-4, paragraph 1 of the amended Immigration Control Act, the following grounds for revocation have been added for permanent residents.
| Basis | Ground for revocation |
|---|---|
| Item 8 | Failing to comply with obligations provided for in the Immigration Control Act |
| Item 8 | Intentionally failing to pay taxes and public charges |
| Item 9 | Being sentenced to imprisonment for a violation of specified criminal laws |
Another important point is the mechanism whereby even if a ground for revocation applies, as a rule the status of residence is not revoked but is changed to another status of residence (Article 22-6 of the Immigration Control Act). We explain this later.
Item 8 (1): “Failing to comply with obligations provided for in the Immigration Control Act”
Obligations covered
The obligations covered are those under the Immigration Control Act whose compliance is secured by penalties and that do not constitute grounds for deportation. The Guidelines give the following as the main examples assumed to fall under the grounds for revocation.
- Failing to apply for renewal of the validity period of, or reissuance of, the Residence Card (Articles 19-11 and 19-12)
- Failing to carry the Residence Card or passport, or refusing to present it (Article 23, paragraphs 1 to 3)
- Where forgery or alteration of a Residence Card, or use of such a card, etc. ended in an attempt (Articles 73-3 and 73-6)
- Where acts such as harboring an illegal entrant ended in an attempt (Article 74-8)
“Revoking on the basis of a single failure alone is not contemplated”
Point: Forgetting to renew the validity period of the Residence Card, or failing to carry it through carelessness, does fall under the grounds for revocation, but the Guidelines expressly state that “revoking the status of residence on the basis of that single failure to fulfill an obligation alone is not contemplated.”
On the other hand, even a violation through negligence falls under the grounds for revocation. A “justifiable reason” such as illness or disaster is a different matter, but you should assume that “I didn’t know” or “I forgot” are unlikely to count as justifiable reasons. A permanent resident’s Residence Card also has a validity period (7 years for those aged 16 or over), so we recommend managing the deadline in a planner or calendar.
Item 8 (2): “Intentionally failing to pay taxes and public charges”
What taxes and public charges are
- Taxes: taxes in general, such as income tax, resident tax, corporate tax, and fixed asset tax
- Public charges: premiums for National Health Insurance and health insurance, contributions to the National Pension and Employees’ Pension Insurance, etc.
Fees, usage charges, fines, and traffic penalties are not included. In addition, this covers not only actual delinquency but also cases where the proper payment is not made because the person does not file a return even though it is clear that one is required.
For business owners: It is stated that this ground for revocation may also apply where a permanent resident, aware of the payment obligation for taxes or insurance premiums imposed on a corporation and in a position of substantial involvement in the corporation’s management, deliberately does not pay them.
What “intentionally” means
“Intentionally” failing to pay means deliberately not paying despite being aware of the obligation to pay. Taking into account comprehensively the person’s income and assets, the number of times, amount, and period of delinquency, the circumstances, and the person’s words and conduct, this covers cases where it is found to be clear that the person has no intention to pay. No uniform standard is set for the amount in arrears or similar.
Examples that do and do not fall under this ground
| Examples assumed to fall under it | Examples assumed not to fall under it |
|---|---|
| Long-term delinquency, and the person has moved without notification and their whereabouts are unknown | Unable to pay due to unavoidable circumstances such as illness, disaster, or unemployment (business slump, income fluctuation due to infectious disease or disaster, being a victim of domestic violence, leaving a job due to harassment, etc.) |
| Shows no intention to pay despite repeated demands for payment and delinquency dispositions | In response to a demand for payment, has shown an intention to pay and has been granted installment payment or a grace measure |
| Repeatedly fails to keep promises of installment payment or grace | Is receiving measures equivalent to public assistance |
| Has been convicted of tax evasion or similar | The amount is withheld from salary, but the company has not paid it |
| Has concealed assets or similar to evade a delinquency disposition | |
| Falls under the above in a substantial position such as representative of a corporation |
Point: When there are circumstances that prevent you from paying, the most important thing is not to leave it, but to consult your municipality or pension office and arrange installment payment or a grace procedure. “Having shown an intention to pay in response to a demand and having been granted installment payment or a grace measure” is expressly listed as an example that does not fall under this ground.
It is also stated that intentional non-payment between the grant of permanent residence and the enforcement of the amended Act, if discovered after enforcement, may fall under the grounds for revocation; however, revocation will not follow immediately from the circumstances at a single point before enforcement, and the judgment will also take into account the subsequent payment situation.
Item 9: “Being sentenced to imprisonment for a violation of specified criminal laws”
This is limited to the crimes listed in Article 22-4, paragraph 1, item 9 of the Immigration Control Act, such as trespass on a residence, forgery offenses, homicide, bodily injury, theft and robbery, fraud and extortion under the Penal Code, and dangerous driving causing death or injury; all of them are intentional offenses. Regardless of the length of the sentence, this includes cases where the sentence is suspended.
The Guidelines state that for permanent residents sentenced to imprisonment for these crimes, even with a suspended sentence, “an ex officio change is contemplated even for a first offense.”
Revocation, or a change to “Long-Term Resident”?
As a rule, an ex officio change
Even if a ground for revocation applies, the status of residence is not immediately revoked and the person made to leave Japan. Under Article 22-6 of the Immigration Control Act, except where it is found inappropriate for the person to continue residing in Japan, the Minister of Justice will, ex officio, permit a change to another status of residence. The Guidelines state that “in most cases, permission for a change to the ‘Long-Term Resident’ status of residence is contemplated.”
Point: It is stated that if the person meets the requirements for permission for permanent residence after the ex officio change, it is also possible to obtain permission for permanent residence again.
Cases resulting in revocation (no continued residence)
| Ground for revocation | Cases assumed to warrant revocation |
|---|---|
| Violation of obligations | Where, despite repeated guidance, the person does not carry or present the Residence Card or renew it, and is found to have no intention of fulfilling the obligation in the future. Where the person used a forged Residence Card or tried to help an illegal entrant escape |
| Taxes and public charges | Where it is clear from the person’s words and conduct that they have no intention of paying in the future. Where the person repeatedly falls into arrears on multiple taxes and public charges and future payment cannot be expected. Where the person has been convicted of tax evasion or similar |
| Violation of criminal laws | Where the person is found to have an advanced criminal tendency (e.g., after permission for permanent residence, the person has a prior conviction with imprisonment and is again sentenced to imprisonment for a crime under item 9) |
Even where revocation is judged to be warranted, it is stated that where there is a particular need for consideration of family relationships or humanitarian grounds, an ex officio change may be made instead.
Reports from national and local government officials
The amended Act also put in place a provision allowing officials of national and local governments who, in the course of their duties, learn of a foreign national thought to fall under a ground for revocation to report this to immigration authorities (Article 62-2 of the Immigration Control Act). The Guidelines indicate that reporting is voluntary rather than mandatory, and that a report does not in itself lead to an immediate finding that a ground for revocation applies; the judgment is made after investigation and hearing the person’s opinion. Facts learned in the course of repeated demands for payment and seizures of taxes or insurance premiums are given as an example of a report.
What permanent residents should be careful about from now on
- Manage the validity period of your Residence Card You can apply for renewal from 2 months before the expiry date
- Always carry your Residence Card
- Pay taxes, insurance premiums, and pension contributions by the deadline If you cannot pay, do not leave it; consult immediately about installment payment or a grace measure
- When you move, notify your place of residence within 14 days Whereabouts being unknown is listed among the “examples assumed to fall under” the grounds
- If you run a company, also check the payment status of the corporation’s taxes and social insurance premiums
Summary
- The “Guidelines on Revocation of the Status of Residence of Permanent Residents” were established on October 1, Reiwa 8, and will be operated from April 1, Reiwa 9.
- They expressly state that revoking on the basis of a single failure alone, such as forgetting to renew the Residence Card, is not contemplated.
- For taxes and public charges, what is covered is cases where it is clear that the person has no intention to pay; unavoidable circumstances and cases under installment payment or grace are stated not to fall under this ground.
- Even if a ground applies, the rule is an ex officio change to “Long-Term Resident” or another status, and if the requirements are met, permission for permanent residence can be obtained again.
Please also see How the Permanent Residence Guidelines Changed on October 1, Reiwa 8, revised on the same day. We explain the background to the introduction of the system in What Is the Revocation of Permanent Residence?, and how to check taxes, pension, and insurance in Permanent Residence and Taxes, Pension, and Health Insurance.
Our Support
We accept consultations tailored to your circumstances, from renewing a permanent resident’s Residence Card and how to deal with arrears going forward, to reapplying after an ex officio change. If you are worried about arrears in taxes or insurance premiums, please first tell us about your situation.
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