There is a possibility that the permanent resident status could be revoked starting in April 2027
Hello.
I am Yukiko Horiuchi, a certified administrative scrivener.
Among Japan's various categories of residence status,"Permanent Resident"This is one of the most stable types of residence status, with no restrictions on the duration of stay and, in principle, no restrictions on employment activities.
However, due to the 2024 amendment to the Immigration Control Act, A new system under which the "Permanent Resident" status may be revoked even after a person has been granted a permanent residence permit, if certain conditions are met...has been established.
This system does not result in the immediate revocation of a permanent resident’s status simply because of a single late payment of taxes, pension contributions, or other fees.
The important thing is,"Did you intentionally fail to pay your taxes and public levies?"That is the point.
The new cancellation system is,Scheduled to take effect on April 1, 2027It is.
1. It will take effect on April 1, 2027.
| time | Contents |
|---|---|
| June 21, 2024 |
Enactment of the Amended Immigration Control Act New grounds for revoking the status of permanent residents, among other matters, have been stipulated in the law. |
| August 4, 2026 | The Immigration Services Agency "Draft Guidelines on the Revocation of Permanent Resident Status"We have released the document and begun accepting public comments. |
| September 3, 2026 | Scheduled End Date for Public Comment Period on the Draft Guidelines |
| April 1, 2027 | Scheduled Start of the New System for Revoking Status of Residence for Permanent Residents |
Therefore, as of August 2026, the system based on the newly added grounds for revocation has not yet taken effect.
On the Internet,"Permanent residents must clear any outstanding payments within three years.", or"Existing permanent residents have a three-year grace period."You may come across explanations like this.
To be precise,An amended law will be enacted in 2024, and the related new system will take effect on April 1, 2027.It is appropriate to understand it this way.
2. Comparison of the Pre-Amendment and Post-Amendment Versions
| (data) item | Before revision | On or after April 2027 |
|---|---|---|
| Delinquent Taxes and Social Insurance Premiums | The failure to pay taxes and public charges was not, in and of itself, specified as a ground for revocation of status of residence specific to permanent residents. | In cases of willful failure to pay taxes and public leviesThis may constitute a new ground for revocation of your status of residence. |
| Violation of Obligations Under the Immigration Control Act | Once you have obtained a permanent resident permit, you will not be subject to the standard review for renewal of your period of stay. | Failure to fulfill certain obligations under the Immigration Control Act without just cause may also constitute a new ground for revocation. |
| If any of the grounds for cancellation apply | No new systems were established this time. |
Depending on individual circumstances (1) Maintaining Permanent Resident Status ② Change to Another Status of Residence by Official Discretion ③ Revocation of Permanent Resident Status These and other options will be considered. |
3. The most important factor is “intentional nonpayment.”
The following wording is particularly important in this amendment:
The Immigration Services Agency defines the term "here" as"Public Taxes and Levies"It explains that this includes not only taxes but also public obligations such as social insurance premiums.
Furthermore, “deliberately failing to make a payment” means, When a person knowingly fails to pay despite being aware of their obligation to do someans.
For example, they are aware that they have taxes and social insurance premiums to pay, and If you fail to pay even though you are financially able to do soThese are some of the possibilities being considered.
4. What types of taxes and social insurance premiums are covered?
| classification | 例 |
|---|---|
| Taxes | Resident tax, income tax, etc. |
| pension | National Pension Premiums, etc. |
| health insurance | National Health Insurance Premiums, etc. |
| Other Social Insurance Programs | Social insurance premiums and other payments required by law |
5. Will my permanent resident status be revoked if I miss a single tax payment?
That is not how the system works.
One point to pay particular attention to regarding this amendment is that, The fact that “there were unpaid or late payments” is not the same as saying that “this constitutes grounds for revocation of permanent resident status.”That is the point.
Even in the official Q&A from the Immigration Services Agency, it is explained that revocation of a status of residence is not anticipated even in cases where an individual was unavoidably unable to pay taxes or social insurance premiums due to circumstances beyond their control, such as illness or unemployment.
6. What is verified during the actual review?
According to data from the Immigration Services Agency, simply put,"Whether there were any unpaid bills"It is believed that the decision will not be based solely on that factor, but rather on a comprehensive consideration of the following circumstances.
- Were you aware that you had an obligation to pay?
- Did he have the financial means to pay?
- The Circumstances Leading to the Non-Payment
- Amount Owed
- Period of Nonpayment
- How did you respond to payment reminders and payment notices from government agencies?
- Were there any unavoidable circumstances, such as illness or unemployment?
- Has the outstanding balance been paid off since then?
- Do you intend to pay in the future?
- Living Conditions and Settlement in Japan
7. Let's consider each specific case
| case (e.g. receptacle, condition, event, legal action, letter style, etc.) | General Directions for Consideration |
|---|---|
| I misunderstood the due date and paid a few days late. | That fact alone does not necessarily imply that the cancellation is likely. |
| Due to unemployment, I have no income and am temporarily unable to pay my insurance premiums. | Consider each case individually, taking into account unavoidable circumstances, etc. |
| I was unable to work for an extended period due to illness, making it difficult to make my payments. | Consider whether the circumstances are beyond the individual’s control |
| Despite having sufficient income, repeatedly failing to pay resident taxes and other taxes over a long period of time | It is highly likely that the issue will center on whether the nonpayment was intentional. |
| Despite receiving multiple payment reminders, they refuse to pay without any valid reason. | This may be taken into account as an adverse factor |
| After confirming the outstanding payment, we consulted with the relevant government agency and are responding in good faith through measures such as installment payments. | Review the circumstances leading to the nonpayment, as well as the subsequent actions taken |
* The above is a general example intended to explain the system in an easy-to-understand manner. Decisions regarding the revocation of status of residence are made based on the specific circumstances of each individual case.
8. Will there be any problem if I pay the full amount later?
This is another point that requires attention.
The Immigration Services Agency states that just because an overdue amount was paid later, That fact alone does not necessarily mean it will be excluded from cancellation.They are providing an explanation along those lines.
For example, in cases where taxes were intentionally left unpaid for an extended period and were ultimately applied to settle the debt through enforcement measures such as asset seizure, simply"Since the payment was ultimately made, there was no problem."This does not necessarily mean that...
On the other hand, when determining the actual measures to be taken, factors such as the amount in arrears, the duration of the arrears, the individual’s response to outreach from relevant agencies, and whether the arrears have since been resolved are also taken into consideration.
9. If I fall under one of the grounds for cancellation, do I have to leave Japan?
This is another important point.
The new system is not designed to immediately revoke the permanent resident status of all permanent residents for whom grounds for revocation have been confirmed and require them to leave the country.
According to materials published by the Immigration Services Agency, the following measures are generally anticipated, depending on individual circumstances:
(1) Take no special measures
→ Continue to reside as a “Permanent Resident”
② Change to Another Status of Residence Ex Officio
→ Change the designation to “Permanent Resident” or similar, taking into account factors such as the likelihood of settling in Japan
③ Revoke the status of residence of a permanent resident
→ In serious cases where it is not appropriate to allow the individual to remain in Japan, etc.
In other words, a comprehensive assessment will be made, taking into account the circumstances leading to the grounds for revocation, your residence status in Japan to date, and your intentions regarding future residence.
In particular, according to documents from the Immigration Services Agency, taking into account factors such as the individual’s likelihood of settling in Japan, unless there is a strong necessity to revoke the status of residence, A move toward changing the status of residence—such as to “Permanent Resident”—ex officio...is also shown.
10. Why was this system established?
Unlike general work-related status of residence, permanent residents do not have their period of stay renewed.
For example, in the case of the “Technical, Humanistic Knowledge, and International Business” or “Business Management” categories, since you are required to obtain a permit to extend your period of stay at regular intervals, the Immigration Services Agency has the opportunity to review your residency status periodically.
On the other hand, permanent residents do not need to undergo a review for renewal of their period of stay once they have been granted permanent resident status.
The Japanese government has established this system based on the principle that, even in cases where individuals met the requirements at the time of receiving permanent residency, it is necessary to properly manage their status for certain egregious cases in which they fail to adequately fulfill their public obligations after being granted permanent residency.
11. Things Permanent Residents Should Be Aware Of
Permanent residents who are paying their taxes and social insurance premiums properly as usual do not need to worry unduly because of this amendment.
However, going forward, even after receiving permanent residency, it will be more important than ever to continue managing the following matters.
- Check the due date for your resident tax
- Check your tax payment status (e.g., income tax)
- Check Your Enrollment and Payment Status for the National Pension or Employees' Pension
- Check the payment status of your National Health Insurance premiums or social insurance premiums
- Be Aware of Gaps in Social Insurance Coverage When Retiring or Changing Jobs
- If you fall behind on payments, do not ignore the situation; consult with the relevant agencies.
- File the necessary notifications under the Immigration Control Act, such as a change of address
- Properly Fulfill Obligations Regarding the Residence Card
12. “Permanent Residence Permit Screening” and “Revocation of Permanent Residence Status” are separate systems.
On August 4, 2026, the Immigration Services Agency, along with the draft guidelines regarding the revocation of permanent resident status, Proposed Revision to the “Guidelines on Permanent Residency Permits”We have also published this information.
Therefore, when considering the current permanent residency system, it is necessary to distinguish between the following two points.
| classification | Contents |
|---|---|
| Permanent Resident Status Review | Eligibility Criteria for Individuals Seeking to Obtain Permanent Residency |
| Revocation of Permanent Resident Status | Systems that apply to individuals who have already been granted permanent residence status after they become permanent residents |
13. Conclusion
This time,System for Revoking Permanent Resident Status, Scheduled to Take Effect in April 2027I explained that.
Under these amendments, even after obtaining permanent resident status, taxes, pension contributions, health insurance premiums, and otherProperly fulfilling and managing public obligations...will become more important than ever.
While a simple delay in payment does not automatically result in the revocation of your permanent resident status, prolonged non-payment or repeated late payments could become an issue; therefore, it is important to regularly check your payment status even after obtaining permanent resident status.
If you are considering applying for permanent residency, or if you are already a permanent resident, and have any concerns regarding your tax, pension, or health insurance payments, or your status of residence, please feel free to contact us.
Official Documents from the Immigration Services Agency and the Ministry of Justice
This article is based on materials published by the Ministry of Justice and the Immigration Services Agency as of August 2026.
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Immigration Services Agency | Solicitation of Public Comments Regarding the Rationalization of the “Permanent Resident” Status
Check the official documents -
Immigration Services Agency of Japan | Q&A on the Rationalization of the Permanent Residence Permit System
View the Official Q&A -
Immigration Services Agency of Japan | Regarding the Reiwa 6 Amendments to the Immigration Control Act, etc.
Review the official guidelines regarding the amended law -
Ministry of Justice | August 4, Reiwa 8: Press Conference by the Minister of Justice Following the Cabinet Meeting
Confirm the announcement by the Minister of Justice
* This article provides general information based on laws and regulations in effect as of August 2026, as well as draft guidelines issued by the Immigration Services Agency. As of August 2026, the guidelines regarding revocation of status of residence have not yet been finalized, and specific implementation details may change depending on the results of future public comment periods and the content of the final guidelines. Decisions regarding individual cases will vary depending on the nature, duration, and circumstances of the nonpayment, as well as the individual’s residence status.
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Horiuchi Gyoseishoshi Lawyer Office (Shinjuku, Tokyo)
Attn: Gyoseishoshi Scrivener Yukiko Horiuchi
Affiliation: Tokyo Gyoseishoshi Lawyers Association, Shinjuku Branch
Tokyo Immigration and Residency Management Bureau, Application Agency Gyoseishoshi Scrivener
Member of Foreign Employment Support Organization (FESO)
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