Permanent Residence and Taxes, Pension, and Health Insurance — How to Build a Flawless Payment Record

In permanent residence screening, your record of paying taxes, pension contributions, and health insurance premiums is an extremely important point of assessment. Under the guideline revision of February 2026, the requirement that payments be “made by the payment deadline” has come to be applied even more strictly. In this article, we explain the concrete ways to check your public obligations and the strategy for recovery.

Fulfillment of Public Obligations under the National Interest Requirement

The permanent residence guidelines set out, as one element of the national interest requirement, that the applicant must “properly fulfill public obligations (payment of taxes, public pension and public medical insurance contributions, as well as notification and other obligations prescribed in the Immigration Control and Refugee Recognition Act).”

Key change in the 2026 revision: The practice has changed from one where it was sufficient to have paid everything in full at the time of application, to one where whether payments were made by the payment deadline is strictly checked across the most recent 5 years.

Managing Resident Tax

Ordinary Collection vs. Special Collection

Collection Method	Content	Evaluation in a Permanent Residence Application
Special collection	Deducted from salary each month	Favorable — no risk of forgetting to pay
Ordinary collection	You pay 4 times a year yourself	Carries a risk of late payment

Recommendation: If you are a company employee, check your pay slip to confirm that special collection (deduction from salary) is in place. If you are a sole proprietor, setting up direct debit for resident tax will prevent late payments.

Documents Needed to Verify Your Status

• Resident tax certificate (most recent 5 years) — Obtain from your municipal office
• Resident tax payment certificate (most recent 5 years) — Obtain from your municipal office

Managing the National Pension

How to Check for Periods of Non-Payment

You can check your National Pension payment status by the following methods.

1. Nenkin Net — The Japan Pension Service’s online service, where you can check your past payment history
2. Nenkin Teikibin — The postcard that arrives each year in your birth month, showing your recent payment status
3. Pension office counter — Visit in person to obtain detailed records

Making Use of the Retroactive Payment System

The National Pension has a “retroactive payment system” that allows you to later pay contributions unpaid within the past 2 years.

Item	Content
Period eligible for retroactive payment	Unpaid amounts within the past 2 years
Where to apply	Pension office
Point to note	Retroactive payment does not count as “payment by the due date”

Important: After the 2026 revision, retroactive payment is not recognized as “payment by the due date.” If you have periods of non-payment, it is important to build up a certain period of a “record of payment by the due date” after making the retroactive payment, before applying.

For Those Enrolled in the Employees’ Pension

If you are a company employee enrolled in the Employees’ Pension, contributions are deducted from your salary, so there is almost no concern about late payment. However, please check the following points.

• Whether there are any periods of non-enrollment in the National Pension between job changes
• Whether you completed the procedures to switch to the National Pension after leaving a job

Managing National Health Insurance

Proof of Premium Payment

If you are enrolled in National Health Insurance, you will need a certificate of premium payment.

Document	Where to Obtain	Content
National Health Insurance premium payment certificate	Municipal office	Premium payment status
Copy of the health insurance card	—	Confirmation of your current enrollment status

If You Are Enrolled in Your Company’s Health Insurance

If you are enrolled in your company’s health insurance (social insurance), premiums are deducted from your salary, so you can rest easy. Submitting a copy of your health insurance card is sufficient.

Payment of National Taxes

In a permanent residence application, your payment status for national taxes is also checked.

Required Document	Content
Tax payment certificate (Type 3)	Certification that there are no unpaid taxes
Withholding income tax payment certificate	For company managers and sole proprietors
Self-assessed income tax payment certificate	Where you file a final tax return

The tax payment certificate (Type 3) can be obtained at the tax office. If you have unpaid amounts, pay them in full before obtaining the certificate.

Recovery Strategy Where You Have Unpaid Amounts

Here we explain step by step how to respond if you have periods of non-payment in the past.

Step 1: Accurately Grasp Your Current Situation

• Obtain the complete payment history for resident tax, National Pension, and National Health Insurance
• Identify the periods of non-payment or late payment

Step 2: Pay All Outstanding Amounts in Full

• Promptly pay outstanding amounts in full
• Make retroactive payments for pension contributions where possible

Step 3: Build Up a Record of Payment by the Due Date

• Switch to direct debit or special collection
• Continue paying by the due date for at least the most recent 2 years
• Ideally, a record of payment by the due date over the most recent 5 years is desirable

Step 4: Judge the Right Time to Apply

• Apply once you have assembled a record showing that all public obligations have been fulfilled by the due date
• Applying in haste leads to denial and ends up taking more time

Reference: Guidelines on Permission for Permanent Residence (revised February 24, 2026) — Immigration Services Agency of Japan

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