The Financial and Tax Criteria for Permanent Residency

Money decides more PR applications than any other factor. The ISA publishes no yen figure; its revised guideline instead measures household income against a level above the average income of Japanese households of the same size.¹

The payment record must also read clean for years back. This article states the income test, the residence-tax window of up to 5 years, the pension and insurance window of up to 2 years, and the exact certificates that prove each.

Confirm current details with official sources

Procedures, fees, and requirements can change. Confirm current details at the Immigration Services Agency site. This article is general information, not tax or immigration advice; for your specific case, consult a licensed tax accountant (zeirishi, 税理士) for filing history and an administrative scrivener (gyoseishoshi, 行政書士) for the PR eligibility read.

Last verified: 2026-10 against revised ISA guidelines.

Overview

This article serves applicants in the year before submission, when the record is still repairable. Its message is blunt: the ISA tests on-time payment across several years, not solvency today. A high salary with a late-payment mark loses to a modest salary with a spotless record.

Read every figure below with its as-of date, since the guideline revised on 2026-10-01 changes the income and pension tests on a staggered timetable set by filing date (as of 2026-10; confirm current rules with the Immigration Services Agency).¹ The filing itself follows the ISA PR procedure, with document checklists that differ by status.²

The income test: The Household Income Standard

Article 22 requires assets or ability sufficient to maintain an independent livelihood without becoming a public burden in the future.³ The guideline revised on 2026-10-01 turns this into a household income standard (年収水準, nenshū suijun, "annual-income level"): it considers, in principle, whether the income of the applicant's household has continuously reached a level above (上回る) the average income of Japanese households of the same size (as of 2026-10; confirm current rules with the Immigration Services Agency).¹ It is a consideration factor in the overall assessment, not an automatic pass-fail line.¹

The timing comes from the guideline's application rule (第６), not from the revision date. The standard applies to applications filed on or after 2027-04-01, and to applications filed on or after 2026-04-01 that were still pending on 2026-10-01 (as of 2026-10).¹

New filings between October 2026 and March 2027 are unclear

The guideline text does not expressly say whether the household standard reaches a new application filed between 2026-10-01 and 2027-03-31, which was neither pending on the revision date nor filed from 2027-04-01. Some gyoseishoshi read the new approach as covering all filings from 2026-04-01 onward, but ISA has not confirmed either reading (as of 2026-10-09).¹⁴⁵

The guideline states no yen amount and no table of income levels, and ISA has not published a per-household-size yen table (as of 2026-10-09).¹⁶ Nor does the guideline name the statistic behind "average income of Japanese households"; practitioners report no confirmation of which survey ISA uses (as of 2026-10-02).¹⁶ Household averages that firms quote are not approval thresholds and should not be read as such.⁴

The guideline also defines what counts as the household:

• Who is in it. People sharing a residence and a household budget; household income is the applicant's income plus that of other members in the same livelihood, and a single-person household is assessed on the applicant's own income (as of 2026-10).¹
• Excluded income. Members on a non-work status, such as 家族滞在 (kazoku taizai, "dependent") with the applicant as supporter, can work only on a limited permission for activity outside status, so their income is not added (as of 2026-10).¹
• Dependents abroad. Dependents the applicant supports, including relatives living abroad, count toward household size even when not living together (as of 2026-10).¹
• Large households. For households of 5 or more, an increment for added living costs is added to the income level (as of 2026-10).¹
• Adult children. Adults no longer dependent on their parents are assessed on their own income, without adding the parents' income (as of 2026-10).¹

Spouses and children of Japanese nationals, permanent residents, and special permanent residents are exempt from the independent-livelihood requirement, so the household standard does not bind them.¹ They can still be evaluated negatively where the household is a public burden now or that risk is realistic, absent special circumstances; that public-burden factor follows the same timing as the household standard (as of 2026-10).¹

A high single year does not cure earlier thin or volatile years. Practitioner guidance describes the review as considering several years of income and employment continuity (as of 2026-08).⁷

For applications filed on or after 2027-04-01, the guideline adds a pension and asset factor (as of 2026-10).¹ It compares projected pension, estimated from age, enrollment history, and current income, with the pension obtainable from 30 years in 厚生年金 (kōsei nenkin, "employees' pension insurance") at an income above the Japanese household average, and lets 補填資産 (hoten shisan, "supplementary assets") make up the gap on an age-graded benchmark that is lower for younger applicants. Neither benchmark carries a yen figure (as of 2026-10).¹

Stability across the full window beats an isolated peak

Several continuous years above the household-average level read far better than a single high-earning year following thin years. The guideline asks whether income has continuously reached the level, not whether it peaked once.¹

The tax record: up to five years of on-time payment

The residence-tax window depends on which ISA application route you file under.² Each route's checklist asks for the residence-tax assessment (課税) and payment (納税) certificates for the most recent 1 to 5 years, as the table below sets out (as of 2026-10-09; confirm current figures with the Immigration Services Agency).⁸⁹¹⁰

Application route	Residence-tax window	As of
Spouse or child of a Japanese national, permanent resident, or special permanent resident	Most recent 3 years	2026-10-098
定住者 (teijūsha, "long-term resident")	Most recent 5 years	2026-10-099
Work statuses and 家族滞在	Most recent 5 years	2026-10-0910
Highly skilled professional, 70 points	Most recent 3 years	2026-10-091112
Highly skilled professional, 80 points	Most recent 1 year	2026-10-091314
特別高度人材 (tokubetsu kōdo jinzai, "special highly skilled professional")	Most recent 1 year	2026-10-091516

Every route's checklist also requires proof that residence tax was paid 適正な時期に (tekisei na jiki ni, "at the proper time") in each year of the window; on the 定住者 and work routes, that means 5 years of on-time payment (as of 2026-10-09).^8910131115 Clean means paid in full and paid on time.

The 2026-02-24 revision, which still governs applications filed through 2027-03-31, states that payment after the original deadline counts negatively in principle even when the balance is fully paid by the filing date (as of 2026-02-24).¹⁷⁷ That single sentence is the most expensive line in the guideline for applicants who settled arrears late and assumed the slate was clean.

For applications filed on or after 2027-04-01, the revised guideline evaluates negatively any taxes and public charges (including public pension and health-insurance premiums) not paid properly, and in principle also past failures such as a prior delinquency disposition (as of 2026-10).¹

The record has two layers. Residence tax is proven at the ward office through the assessment and payment certificates above. National tax is proven at the tax office through the 納税証明書（その３） (nōzei shōmeisho sono san, "tax payment certificate, form 3"), which the route checklists require for five listed national taxes with no year count attached (as of 2026-10-09).^8910131115

The tax office issues it as a certificate that no tax is unpaid (未納の税額がないことの証明書), and the checklists specify no period for it, so it is not a multi-year payment history.¹⁸⁸

On every route, the on-time proof takes the form of bankbook copies or receipts (通帳の写し、領収証書等) (as of 2026-10-09).^8910131115 Applicants whose residence tax was 特別徴収 (tokubetsu chōshū, "special collection", deducted through payroll withholding) throughout the window do not need them.^8910131115

Pension and health insurance: up to two years

The ISA checklists require pension and health-insurance payment records for the most recent 2 years on the spouse, 定住者, work-status, and 70-point highly skilled professional routes (as of 2026-10-09; confirm current figures with the Immigration Services Agency).⁸⁹¹⁰¹¹ The 80-point highly skilled professional and 特別高度人材 routes require 1 year (as of 2026-10-09).¹³¹⁵ The scheme mechanics sit in the Shakai Hoken Overview.

The danger zone is transition. Examiners review any gap at a job change, on leaving employment, or on becoming self-employed,⁷ and a gyoseishoshi firm reports that public health insurance is often left unpaid between leaving one employer and joining the next.¹⁹ The checklist asks for payment records for every pension and health-insurance scheme joined in the reviewed window, so each switch must show up as enrolled and paid (as of 2026-10-09).⁹¹⁰

Formal exemption or deferment must be applied for and approved to count, and PR review treats an approved exemption as exemption, not arrears.²⁰¹⁹ Months simply left unpaid are arrears, and paying them later does not cure the missed deadline under the 2026-02-24 guideline text (as of 2026-02-24).¹⁷

Payroll deduction alone does not settle the question: practitioner guidance lists whether payroll deductions match actual participation and payment records as a review point.⁷ Readers with cross-border income should also check the cross-border tax advisor guide before the filing year closes.

One missed deadline counts against the filing

On-time payment is the test, not eventual payment. Pull the full multi-year history now and confirm every deadline was met before you choose a filing date.

The documents that prove it

Each certificate comes from a different counter, so plan collection as two or three separate runs. The ISA checklists require every certificate issued in Japan to be dated within 3 months of submission (as of 2026-10-09).⁸¹⁰¹¹

Document	Issuer	What it proves
Kazei shomeisho (assessment certificate)	Ward office	Taxed income per year
Nozei shomeisho (payment certificate)	Ward office	Residence tax paid
Bankbook copies or receipts	Applicant	On-time residence-tax payment (not needed if fully payroll-deducted)10
National-tax certificate sono-3	Tax office	No outstanding national tax
Pension contribution records	Pension office	Enrollment plus payment
Health-insurance payment records	Insurer or ward office	Premium payment history
Withholding slips and payslips	Employer	Income continuity

Good to know

A settled balance does not erase a missed deadline

Under the 2026-02-24 text, a missed deadline inside the reviewed years counts negatively in principle, even when the balance reads zero today (as of 2026-02-24; confirm current rules with the Immigration Services Agency).¹⁷

A job change or freelance spell needs gap-free records

Transitions are where gaps appear: a stretch between health-insurance schemes, or a missed switch from 厚生年金 to 国民年金 (kokumin nenkin, "national pension") after leaving a job.⁷¹⁹²¹

Collect from three channels, not one

Ward offices issue the residence-tax pair while the tax office issues the national-tax certificate, and pension records come from yet another channel.²² Applicants who discover this the week before filing run out of calendar. Start collection early and request the full year ranges the category checklist specifies.

See also

• The Residence-Tax Year-Two Surprise
• Zeirishi: Tax Accountants in Japan
• Health Insurance and Pension for Freelancers
• Shakai Hoken Overview
• Hiring a Cross-Border Tax Advisor
• Preparing the Permanent Residency Application

References

Footnotes

1. 出入国在留管理庁. 「永住許可に関するガイドライン（令和８年１０月１日改定）」. https://www.moj.go.jp/isa/10_00279.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹

2. Immigration Services Agency. Permanent Residence Permission procedure page. https://www.moj.go.jp/isa/applications/procedures/16-4.html ↩ ↩²

3. e-Gov Law Portal. Immigration Control and Refugee Recognition Act, Article 22. https://laws.e-gov.go.jp/law/昭和26年政令第319号 ↩

4. 稲福正直 (gyoseishoshi). 「【2026年10月改定】永住許可ガイドラインを行政書士が解説」 (2026-10-02). https://associates.tokyo/10450/ ↩ ↩²

5. 行政書士法人第一綜合事務所. 「【令和8年10月1日改定】新・永住ガイドライン公表！」 (2026-07-31). https://dsg.or.jp/column/permanent/21981/ ↩

6. 行政書士法人Tree. 「【続報】永住許可の年収水準は『世帯人数に応じた額』へ」 (2026-07-29, updated 2026-10-02). https://office-tree.jp/blog/immigration/eizyu-nenshu-suijun-setai-ninzu-kasan-2026/ ↩ ↩²

7. Daisuke Tominaga (gyoseishoshi). Japan PR Requirements 2026 (checked 2026-08-14). https://tommyslegal.com/permanent-residence-japan-2026-en/ ↩ ↩² ↩³ ↩⁴ ↩⁵

8. 出入国在留管理庁. 「永住許可申請１」. https://www.moj.go.jp/isa/applications/procedures/zairyu_eijyu01.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

9. 出入国在留管理庁. 「永住許可申請２」. https://www.moj.go.jp/isa/applications/procedures/zairyu_eijyu02.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

10. 出入国在留管理庁. 「永住許可申請３」. https://www.moj.go.jp/isa/applications/procedures/zairyu_eijyu03.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

11. 出入国在留管理庁. 「永住許可申請４－（２）－ア」. https://www.moj.go.jp/isa/applications/procedures/nyuukokukanri07_00133.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

12. 出入国在留管理庁. 「永住許可申請４－（２）－イ」. https://www.moj.go.jp/isa/applications/procedures/nyuukokukanri07_00134.html ↩

13. 出入国在留管理庁. 「永住許可申請４－（１）－ア」. https://www.moj.go.jp/isa/applications/procedures/nyuukokukanri07_00130.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

14. 出入国在留管理庁. 「永住許可申請４－（１）－イ」. https://www.moj.go.jp/isa/applications/procedures/nyuukokukanri07_00132.html ↩

15. 出入国在留管理庁. 「永住許可申請５－（１）」. https://www.moj.go.jp/isa/10_00227.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

16. 出入国在留管理庁. 「永住許可申請５－（２）」. https://www.moj.go.jp/isa/10_00228.html ↩

17. Immigration Services Agency. Guidelines on Permission for Permanent Residence (revised 2026-02-24). https://www.moj.go.jp/isa/applications/resources/nyukan_nyukan50.html ↩ ↩² ↩³

18. 国税庁. 「No.9208 納税証明書の請求」 (令和8年4月1日現在法令等). https://www.nta.go.jp/taxes/shiraberu/taxanswer/osirase/9208.htm ↩

19. Solution Supporter (行政書士 河野尋志). 「永住権申請｜年金・税金・健康保険はいつまで未納を支払える？」 (2025-02-24, updated 2026-09-16). https://solution-supporter.jp/visa/eizyuu-pay-back ↩ ↩² ↩³

20. 日本年金機構. 「国民年金保険料の免除制度・納付猶予制度」. https://www.nenkin.go.jp/service/kokunen/menjo/20150428.html ↩

21. 江戸川区. 「会社を辞めましたが、国民年金の加入手続きは必要ですか。」. https://www.city.edogawa.tokyo.jp/e053/qa/kurashi/nenkin/nenkin01.html ↩

22. LO-PAL. Japan PR Application Document Checklist (2026-03-26). https://lo-pal.app/guide/en/japan-pr-documents-checklist ↩