With the amendment to the Immigration Control Act enacted in June 2024, a “system for revocation of permanent residence” was newly established. Under this system, permanent residence may be revoked where a permanent resident intentionally fails to fulfill public obligations, among other cases. In this article, we explain in detail the conduct subject to revocation and the preventive measures for protecting your permanent residence.
Background to the Introduction of the System
Permanent residents face no limit on their period of stay and no restrictions on employment. At the same time, cases where people stopped paying taxes or social insurance contributions after obtaining permanent residence came to be seen as a problem.
This amendment was introduced in order to secure the “minimum rules that must be observed” by permanent residents living in Japanese society.
Important: This system is not designed to “drive permanent residents out,” but to encourage the fulfillment of public obligations. Before revocation is reached, a caution (notice) is issued first.
Conduct Subject to Revocation
1. Intentional Non-Payment of Taxes
| Tax Type | Scope |
|---|---|
| Income tax | Failure to file or pay where a final tax return is required |
| Resident tax | Intentional non-payment of resident tax |
| Other national and local taxes | Intentional non-payment of taxes assessed |
2. Intentional Non-Payment of Social Insurance Contributions
| Contribution | Scope |
|---|---|
| National Pension contributions | Intentional non-payment |
| National Health Insurance premiums | Intentional non-payment |
| Employees’ Pension and Health Insurance | Where an employer intentionally fails to pay the contributions |
3. Violation of Obligations under the Immigration Control Act
| Obligation | Specifics |
|---|---|
| Carrying the residence card at all times | Violation of the obligation to carry the residence card |
| Notification obligations | Violation of obligations such as notification of place of residence and notification regarding the affiliated organization |
4. Certain Violations of Penal Laws
Being sentenced to imprisonment of up to one year may also fall under the grounds for revocation.
Interpretation of “Intentional”
The most important aspect of this system is the interpretation of “intentional.”
“Intentionally” means deliberately (on purpose) failing to pay despite having the ability to pay.
| Case | Subject to Revocation? |
|---|---|
| Deliberately not paying taxes despite having income | Subject |
| Intentionally continuing to fall into arrears on social insurance contributions | Subject |
| Unable to pay due to illness and lack of income | Not subject |
| Temporarily unable to pay due to unemployment | Not subject |
| Inadvertently missing a payment deadline (paid immediately after) | Not subject |
| Not knowing how to make payment (paid after consulting) | Not subject |
Reference: Q&A on the Proper Operation of the Permanent Residence System — Immigration Services Agency of Japan
The Flow of Revocation Procedures
Revocation of permanent residence proceeds through the following steps.
Step 1: Investigation of the Facts
The Immigration Bureau investigates whether facts falling under the grounds for revocation exist.
Step 2: Granting an Opportunity to Be Heard
The person subject to revocation is given an opportunity to state their opinion and submit evidence. Revocation does not happen out of the blue.
Step 3: Determination
Based on the results of the investigation and the person’s own statements, the Minister of Justice determines whether or not to revoke.
Step 4: In the Case of Revocation
Even if permanent residence is revoked, this does not immediately result in deportation. A change to another residence status (for example, “Long-Term Resident”) is considered.
Preventive Measures to Protect Your Permanent Residence
1. Set Up Automatic Payment of Taxes
| Tax Type | Recommended Payment Method |
|---|---|
| Resident tax | Switch to special collection (deduction from salary) |
| Resident tax (self-employed) | Set up direct debit |
| Income tax | Set up transfer payment (where you file a final tax return) |
| Fixed asset tax | Set up direct debit |
2. Manage Social Insurance Contributions Thoroughly
| Contribution | Recommended Measure |
|---|---|
| National Pension | Set up direct debit. Making use of the advance payment system is also effective |
| National Health Insurance | Set up direct debit |
| Employees’ Pension and Health Insurance | Automatic, as it is deducted from salary (employers should consult a Labor and Social Security Attorney) |
3. Fulfill Notification Obligations Without Fail
- If you move, file the notification of place of residence within 14 days
- If you change jobs, file the notification regarding the affiliated organization within 14 days
- Carry your residence card at all times
4. What to Do If You Are in Financial Difficulty
If payment is difficult due to unavoidable circumstances, make use of the following systems.
- Resident tax reduction and exemption system — Consult your municipal office
- National Pension exemption and deferral system — Apply at your pension office
- National Health Insurance premium reduction system — Consult your municipal office
What matters most: Even if you cannot pay, do not simply “leave it alone” — always consult the authorities. If you have consulted them and are going through the procedures, this does not fall under “intentional non-payment.”
Frequently Asked Questions
Q. I had unpaid amounts in the past, but I have now paid everything. Am I subject to revocation?
A. For non-payment before the system came into force, it is considered unlikely that this would be treated retroactively as grounds for revocation. However, please make sure to pay by the due date going forward.
Q. I once paid my resident tax late. Am I subject to revocation?
A. The system covers cases of “intentionally” failing to pay. Being inadvertently late cannot be said to be “intentional.” However, if delays are repeated, it may be judged to be intentional.
Q. If my permanent residence is revoked, do I have to leave Japan?
A. It does not immediately result in deportation. A change to another residence status is considered.
Reference: Q&A on the Proper Operation of the Permanent Residence System — Immigration Services Agency of Japan
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