Before Applying for Permanent Residency: A Checklist of Tax, Pension and Health Insurance Payment Records
Per the 出入国在留管理庁 guidelines and document list: resident and national tax certificates, pension and health insurance records, and on-time payment rules to check.
Highlights:Where to goDocumentsAmountsDeadlines
In the review of a 永住許可 (permanent residence permission), the payment status of taxes and social insurance is one of the core points examined, and the review looks not only at whether payments were made but also at whether they were made on time. Based on the ガイドライン (guidelines) and the list of required documents published by the 出入国在留管理庁 (Immigration Services Agency of Japan), this article sets out the tax, pension and health insurance records you should check before applying. It is intended for people who are preparing to apply for permanent residency or plan to apply in a few years.
Key points
- The three legal requirements are: good conduct; having sufficient assets or skills to make an independent living; and that the person's permanent residence is in the interest of Japan. Spouses or children of Japanese nationals, 永住者 (Permanent Residents) and 特別永住者 (Special Permanent Residents) are exempt from the first two.
- The current guidelines list the proper fulfillment of 「公的義務」 (public obligations: paying taxes, paying public pension and public medical insurance premiums, filing the notifications required under the 入管法 (Immigration Control Act), etc.) as part of the national interest requirement; payments not made by the original due date are, in principle, evaluated negatively even if they have been paid by the time of application.
- Applicants with a work-related 在留資格 (status of residence) (such as 「技術・人文知識・国際業務」 (Engineer/Specialist in Humanities/International Services)) and applicants with 「家族滞在」 (Dependent) must submit 住民税 (resident tax) assessment (or non-assessment) certificates and tax payment certificates for the most recent 5 years, as well as the national tax 「納税証明書（その３）」 (tax payment certificate (No. 3)).
- For public pension and public medical insurance, you must prove your payment status for the most recent 2 years; for pensions, you can use documents such as the 「被保険者記録照会回答票」 (insured person record inquiry reply) issued by a 年金事務所 (pension office), the sealed-letter version of the 「ねんきん定期便」 (pension record statement), or printed screens from 「ねんきんネット」 (Nenkin Net).
- Certificates issued in Japan must be dated within 3 months of their issue date; the standard processing period for a permanent residence permission is 4 to 6 months.
- The new guidelines revised on October 1, 2026 apply, in principle, to applications filed on or after April 1, 2027, and state explicitly that cases such as having been subject to 「滞納処分」 (delinquency disposition (enforced collection)) in the past are, in principle, also evaluated negatively.
Basic requirements for permanent residence permission
According to the 出入国在留管理庁's 「永住許可申請」 (application for permanent residency) page, the review criteria are:
- 素行が善良であること (good conduct)
- 独立の生計を営むに足りる資産又は技能を有すること (independent livelihood)
- その者の永住が日本国の利益に合すると認められること (national interest)
Spouses or children of Japanese nationals, Permanent Residents or Special Permanent Residents are not required to meet items 1 and 2.
Relevant content of the current guidelines (version revised February 24, 2026)
Under the national interest requirement, the guidelines list, among others: in principle, having lived in Japan continuously for 10 years or more, including at least 5 consecutive years with a work-related status of residence (excluding 「技能実習」 (Technical Intern Training) and 「特定技能１号」 (Specified Skilled Worker (i))) or a residence-based status; not having been sentenced to a fine, imprisonment (拘禁刑) or the like; properly fulfilling public obligations; and residing with the longest period of stay available for the current status of residence (until March 31, 2027, a 「3 年」 (3-year) period of stay is treated as the longest). There are special provisions with shorter required periods for spouses, 「定住者」 (Long-Term Resident), highly skilled personnel and others.
Application timing and applicable version
A notice published by the 出入国在留管理庁 on October 1, 2026 explains:
| Application timing | Applicable guidelines |
|---|---|
| Applications filed by March 31, 2026 | Version revised February 24, 2026 |
| April 1, 2026 – March 31, 2027 | Version revised February 24, 2026, except that the income-related parts (第２の４（２） and 第２の５（７） of the new version) follow the new version |
| On or after April 1, 2027 | Version revised October 1, 2026 |
In the new version, 「公租」 refers to taxes such as 所得税 (income tax), resident tax, corporate tax and fixed asset tax, while 「公課」 refers to burdens other than taxes, such as public medical insurance and public pensions; failure to pay these properly is evaluated negatively, and the review is, in principle, conducted per household sharing the same livelihood (同一生計世帯). The new version also lists the expected amount of pension receivable in the future as a factor in the independent livelihood requirement, and provides that, within the past 10 years, leaving Japan without a reasonable reason for six months or more in a single trip, or for a cumulative total of 2 years and 6 months or more, is, in principle, evaluated negatively. In addition, the new version changes the special rule for spouses of Japanese nationals, 永住者 and 特別永住者 to "a genuine marriage of 5 years or more and continuous residence of 3 years or more" (3 years or more of continuous residence for biological children, etc.), in principle treats Japanese ability at B1 level or above as a factor (except for highly skilled foreign professionals and their families, people who received a total of 6 or more years of primary/secondary education in Japan, etc.), and checks understanding of Japan's systems and rules. If you plan to apply in 2027 or later, it is advisable to read the full text of the new version.
Checking your tax records (using 「永住許可申請３」 as an example)
The following requirements apply to applicants with a work-related status of residence and applicants with 「家族滞在」; both the applicant and the person who supports the applicant need to prepare them:
- Resident tax: one 「課税（又は非課税）証明書」 (tax assessment (or non-assessment) certificate) and one 「納税証明書」 (tax payment certificate) covering the most recent 5 years, issued by the 市区町村 (municipal office) of your place of residence; if a single certificate shows both your total annual income and your tax payment status, you may submit just that one.
- Proof of on-time payment: if, during the most recent 5 years, there were periods when your tax was not paid by 「特別徴収」 (special collection (payroll deduction)), i.e. deducted from your salary, submit copies of your bankbook, receipts, etc. for those periods to show that you did not pay late; this is not required if all 5 years were under 特別徴収.
- National tax: a 「納税証明書（その３）」 covering 5 tax items, namely withholding income tax and special income tax for reconstruction, self-assessed income tax and special income tax for reconstruction, consumption tax and local consumption tax, inheritance tax, and gift tax. Apply at the tax office with jurisdiction over your address; it is used to show that there are no unpaid amounts as of the certificate date.
For spouse-type applicants (「永住許可申請１」), the tax documents in principle cover the most recent 3 years; for biological children of Japanese nationals, Permanent Residents or Special Permanent Residents and similar applicants, they cover the most recent 1 year.
Checking your pension and health insurance records
You must submit proof of payment status for the most recent 2 years for the applicant and the supporting person; if you have been enrolled in more than one scheme, proof is needed for each scheme.
Public pension (one of the following, or a combination):
- 「被保険者記録照会回答票」, 「被保険者記録照会（納付Ⅰ）」 or 「被保険者記録照会（納付Ⅱ）」 issued by a pension office.
- 「ねんきん定期便」 (the sealed-letter version showing records for the entire period). The postcard version sent every year cannot be used, because it does not show the entire period; you can request the sealed-letter version covering the entire period from the 日本年金機構 (Japan Pension Service), which takes about 2 months.
- A printout of the 「各月の年金記録」 (monthly pension records) screen in 「ねんきんネット」; if you were a 国民年金 (National Pension) insured person at any time in the most recent 2 years, also attach 「国民年金の年金記録（各月の納付状況）」 (National Pension records (monthly payment status)).
- Copies of 「国民年金保険料領収証書」 (National Pension premium receipts): if you were enrolled in National Pension at any time in the most recent 2 years, submit all receipts for that period to show that you did not pay late; if you cannot submit them, attach a written statement of reasons.
Public medical insurance: if you are enrolled in 健康保険 (health insurance), submit copies of the insurance cards of all household members, etc.; if you were enrolled in 国民健康保険 (National Health Insurance) at any time in the most recent 2 years, also submit a 「国民健康保険料（税）納付証明書」 (National Health Insurance premium (tax) payment certificate) and copies of the receipts. New health insurance cards have not been issued since December 2, 2024; if you do not have a valid insurance card, submit a マイナポータル (Mynaportal) screen or a copy of the 「資格確認証」 (eligibility certificate) as explained on the page.
When submitting documents that show your basic pension number, insurer number and similar details, black these out so that they cannot be restored. If, at the time of application, you are the business owner of an establishment covered by social insurance, you must also separately submit proof that the establishment's insurance premiums have been paid.
Notes on "revocation" after permanent residence permission
The 「永住許可制度の適正化Q＆A」 (Q&A on making the permanent residence system appropriate) explains that Article 22-4, Paragraph 1, Item 8 of the Immigration Control Act, as amended in 令和6年 (2024), lists "intentionally failing to pay 公租公課 (taxes and public charges)" and other acts as grounds for revocation. "Intentionally" means not paying despite knowing of the obligation to pay and having the ability to pay; revocation is not envisaged where a person cannot pay for unavoidable reasons such as illness or unemployment. Even where grounds for revocation apply, in principle the Minister of Justice will change the person's status ex officio to another status of residence (in many cases 「定住者」), and the person can apply for permanent residency again afterwards. 令和6年法律第60号 (Act No. 60 of 2024), which contains this amendment, takes effect on April 1, 2027, except for certain provisions; for how it applies in specific cases, please refer to official announcements.
Timeline
- 2 to 5 years before you plan to apply: check that your resident tax, National Pension and National Health Insurance have all been paid on time, and keep your receipts or bankbook records.
- A few months before applying: check your pension records on ねんきんネット, or request the sealed-letter ねんきん定期便 from the 日本年金機構 (about 2 months).
- Within 3 months before applying: obtain the resident tax certificates, 納税証明書（その３） and other certificates, keeping their 3-month validity in mind.
- After submitting: the standard processing period is 4 to 6 months; if your period of stay is about to expire, you must separately file an 在留期間更新許可申請 (application for extension of period of stay).
Common misconceptions
- "Paying the arrears before applying is enough": The current guidelines state that payments not made by the original due date are, in principle, evaluated negatively even if they have been paid in full by the time of application.
- "My salary is deducted at source, so I don't need to think about National Pension": During gaps between jobs or periods of self-employment, you may have been enrolled in National Pension or National Health Insurance, and these periods are also within the scope of the review.
- "The postcard ねんきん定期便 is enough": The official explanation states that the postcard version cannot confirm the entire period and cannot be used as a submitted document.
- "If I pass every item on the self-check sheet, I will be approved": The official self-check sheet notes that even if no item is answered "No", this does not mean that permission will be granted.
Document checklist (you can tick items)
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Permanent residency application checklist: work-related statuses and 家族滞在
0／23Official sources & date verified
Submit to the regional immigration services bureau with jurisdiction over your place of residence; the standard processing period is 4 to 6 months. The fee upon approval (revenue stamp) is 200,000 yen (applications accepted before September 30, 2026 still pay the old fee of 10,000 yen); certificates issued in Japan must be within 3 months of the issue date.
Application for permanent residency
The 出入国在留管理庁 website provides PDF/Excel formats and filling-in examples.
📍 You prepare it
ID photo (4 cm tall x 3 cm wide)
1 photo, to be attached to the application form; must show the applicant alone, without a hat, facing front, with no background, and be clear, with the name written on the back (except where printed directly in the photo field of the application form). Not required for a person who is under 1 year old on the day of receiving the residence card, for an application for extension by a person who is not a mid- to long-term resident, or for a person who wishes to extend to a period of stay of 3 months or less.
📍 You prepare it⏳ Taken within 6 months before the submission date
Statement of reasons
Explains in free format the reasons why permanent residency is needed; if written in a language other than Japanese, a Japanese translation must be attached.
📍 You prepare it
Copy of resident record
Certifies address and household composition; for foreign residents, nationality, status of residence, period of stay, residence card number, relationship to the head of household, etc. are omitted by default and must be specified when requesting if needed.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter, 200 yen per copy at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
How to get it →Resident tax assessment (or non-assessment) certificate
Certifies the income amount and resident tax amount for a given fiscal year (certifies non-assessment if there is no tax assessed); the income is that of January 1 to December 31 of the previous year.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail, 200 yen per copy at a convenience store; 大阪市: 300 yen per fiscal year at the counter, 200 yen per fiscal year at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 5 years; for 家族滞在, the applicant's or the supporter's
How to get it →Resident tax payment certificate
Certifies the payment status of resident tax for the assessed fiscal year; not issued for non-assessed years.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail; 大阪市: 200 yen per fiscal year per tax item at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 5 years
How to get it →Proof of on-time payment of resident tax (copy of passbook, receipts, etc.)
If there was any period not covered by payroll deduction (特別徴収), submit materials for that period; if all periods were under 特別徴収, nothing needs to be submitted. Online banking screens must be non-editable printouts.
📍 You prepare it
Periods within the most recent 5 years not covered by payroll deduction
National tax payment certificate (その3: certificate of no unpaid tax)
Issued by the 税務署, certifying that there is no unpaid tax for the specified tax items; for a permanent residency application, the 5 tax items must be stated: withholding income tax, income tax under final return, consumption tax, inheritance tax, and gift tax.
📍 Tax office (税務署)💴 Online (e-Tax) request: number of sheets x 370 yen; written request (counter or mail): number of sheets x 400 yen. An electronic file counts as 1 sheet per file.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁). An electronic tax payment certificate is "usable multiple times within its validity period", but the official page does not state the specific period.
All 5 tax items
How to get it →Copy of passbook
Used to supplement proof of income or assets.
📍 You prepare it
Other proof of income; submit as appropriate
Proof of payment of public pension contributions
Any one of 「被保険者記録照会回答票」, 「被保険者記録照会(納付Ⅰ)」, or 「被保険者記録照会(納付Ⅱ)」 issued by the pension office; or 「ねんきん定期便」 (records for the whole period), the printed screen of monthly pension records from 「ねんきんネット」, or 「国民年金保険料領収証書(写し)」. The basic pension number, etc. must be blacked out.
📍 Pension office / ねんきんネット
Most recent 2 years; if there was any National Pension period, receipts for 24 months must be submitted, and if that is difficult, attach a statement of reasons
How to get it →Proof of payment of public medical insurance premiums
Copies of the 健康保険/国民健康保険 insured person's card (被保険者証) for all household members; for any period of National Health Insurance enrollment, submit the 「国民健康保険料(税)納付証明書」 and copies of the receipts. A person using a マイナ保険証 submits either a copy of the マイナポータル screen (within 3 months) confirming the date of eligibility acquisition or a copy of the 「資格確認証」. The insurer number, etc. must be blacked out.
📍 City/ward office (市区町村)
Most recent 2 years
How to get it →Proof of assets
Any one of the following: 預貯金通帳の写し, 不動産の登記事項証明書, or an equivalent document.
📍 You prepare it
Passport and residence card (to be presented)
Present the originals at the counter; no need to submit them.
📍 You prepare it
Personal sponsorship letter
Official form (Japanese/English versions available), filled in and signed by the personal sponsor.
📍 You prepare it
📍 Other
Acknowledgment form
Must be submitted from October 1, 2021; available in multiple languages including Japanese, Simplified Chinese, Traditional Chinese, English, and Korean.
📍 You prepare it
Only if it applies to you
Documents proving family relationship
Any one of the following: 戸籍謄本 (全部事項証明書), 出生証明書, 婚姻証明書, 認知届の記載事項証明書, or an equivalent document.
Only for 家族滞在
📍 Other
Any one of 戸籍謄本, 出生証明書, 婚姻証明書, or 認知届の記載事項証明書, etc.
Certificate of employment
Issued by the workplace. The 入管 explains that there is no fixed format; it is recommended to state the applicant's name, nationality, date of birth and sex, department, date of joining the company, position and salary amount, and job duties, with the certifying company's name, address, title and name at the end. Listed as 1 copy to be submitted for a permanent residency application (会社等に勤務している場合).
Only if employed by a company, etc. (for 家族滞在, the supporter's employment)
📍 Your employer (organization)💴 The official page does not state a fee.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁; certificate issued in Japan).
Copy of the file copy of the final tax return
For self-employed persons to prove their occupation; if the business requires a license, also attach 「営業許可書の写し」.
Only if self-employed
📍 You prepare it
Statement of occupation (free format)
Submit with supporting materials if you are neither a company employee nor self-employed; it must also be stated when both the applicant and spouse are unemployed.
Only in other cases (including being unemployed)
📍 You prepare it
Proof of payment of social insurance premiums (for business owners)
Submitted by a person who is the business owner of a workplace covered by social insurance at the time of application; or submit 「健康保険・厚生年金保険料領収証書(写し)」.
Only if you are the business owner of a workplace covered by social insurance at the time of application
📍 Pension office / ねんきんネット
Materials related to contributions to Japan
Copies of 表彰状, 感謝状, 叙勲書, etc., letters of recommendation, etc.; submit only if you have them.
Only if you have such materials
📍 Other
Identification of the agent (to be presented)
To be presented when someone other than the applicant (such as an 申請取次者) submits the materials.
Only when submitted by someone other than the applicant
📍 Other
Permanent residency application checklist: 日本人の配偶者等
0／22Official sources & date verified
Submit to the regional immigration services bureau with jurisdiction over your place of residence; the standard processing period is 4 to 6 months. The fee upon approval is 200,000 yen (a spouse or child who meets conditions such as financial hardship can have it reduced to 20,000 yen, which must be applied for at the counter); certificates must be within 3 months of the issue date.
Application for permanent residency
The 出入国在留管理庁 website provides PDF/Excel formats and filling-in examples.
📍 You prepare it
ID photo (4 cm tall x 3 cm wide)
1 photo, to be attached to the application form; must show the applicant alone, without a hat, facing front, with no background, and be clear, with the name written on the back (except where printed directly in the photo field of the application form). Not required for a person who is under 1 year old on the day of receiving the residence card, for an application for extension by a person who is not a mid- to long-term resident, or for a person who wishes to extend to a period of stay of 3 months or less.
📍 You prepare it⏳ Taken within 6 months before the submission date
Documents proving family relationship
Any one of the following: 戸籍謄本 (全部事項証明書), 出生証明書, 婚姻証明書, 認知届の記載事項証明書, or an equivalent document.
📍 Other
Spouse: the Japanese spouse's 「戸籍謄本(全部事項証明書)」 or a 婚姻証明書 issued by the home country's authority; biological child: the Japanese parent's 戸籍謄本
Copy of resident record
Certifies address and household composition; for foreign residents, nationality, status of residence, period of stay, residence card number, relationship to the head of household, etc. are omitted by default and must be specified when requesting if needed.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter, 200 yen per copy at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
How to get it →Resident tax assessment (or non-assessment) certificate
Certifies the income amount and resident tax amount for a given fiscal year (certifies non-assessment if there is no tax assessed); the income is that of January 1 to December 31 of the previous year.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail, 200 yen per copy at a convenience store; 大阪市: 300 yen per fiscal year at the counter, 200 yen per fiscal year at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 3 years for a spouse, most recent 1 year for a biological child
How to get it →Resident tax payment certificate
Certifies the payment status of resident tax for the assessed fiscal year; not issued for non-assessed years.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail; 大阪市: 200 yen per fiscal year per tax item at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 3 years for a spouse, most recent 1 year for a biological child
How to get it →Proof of on-time payment of resident tax (copy of passbook, receipts, etc.)
If there was any period not covered by payroll deduction (特別徴収), submit materials for that period; if all periods were under 特別徴収, nothing needs to be submitted. Online banking screens must be non-editable printouts.
📍 You prepare it
Not needed if all periods were covered by payroll deduction
National tax payment certificate (その3: certificate of no unpaid tax)
Issued by the 税務署, certifying that there is no unpaid tax for the specified tax items; for a permanent residency application, the 5 tax items must be stated: withholding income tax, income tax under final return, consumption tax, inheritance tax, and gift tax.
📍 Tax office (税務署)💴 Online (e-Tax) request: number of sheets x 370 yen; written request (counter or mail): number of sheets x 400 yen. An electronic file counts as 1 sheet per file.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁). An electronic tax payment certificate is "usable multiple times within its validity period", but the official page does not state the specific period.
All 5 tax items
How to get it →Copy of passbook
Used to supplement proof of income or assets.
📍 You prepare it
Other proof of income; submit as appropriate
Proof of payment of public pension contributions
Any one of 「被保険者記録照会回答票」, 「被保険者記録照会(納付Ⅰ)」, or 「被保険者記録照会(納付Ⅱ)」 issued by the pension office; or 「ねんきん定期便」 (records for the whole period), the printed screen of monthly pension records from 「ねんきんネット」, or 「国民年金保険料領収証書(写し)」. The basic pension number, etc. must be blacked out.
📍 Pension office / ねんきんネット
Most recent 2 years for a spouse, most recent 1 year for a biological child
How to get it →Proof of payment of public medical insurance premiums
Copies of the 健康保険/国民健康保険 insured person's card (被保険者証) for all household members; for any period of National Health Insurance enrollment, submit the 「国民健康保険料(税)納付証明書」 and copies of the receipts. A person using a マイナ保険証 submits either a copy of the マイナポータル screen (within 3 months) confirming the date of eligibility acquisition or a copy of the 「資格確認証」. The insurer number, etc. must be blacked out.
📍 City/ward office (市区町村)
Most recent 2 years for a spouse, most recent 1 year for a biological child
How to get it →Passport and residence card (to be presented)
Present the originals at the counter; no need to submit them.
📍 You prepare it
Personal sponsorship letter
Official form (Japanese/English versions available), filled in and signed by the personal sponsor.
📍 You prepare it
The personal sponsor is usually the spouse
📍 Other
Acknowledgment form
Must be submitted from October 1, 2021; available in multiple languages including Japanese, Simplified Chinese, Traditional Chinese, English, and Korean.
📍 You prepare it
Self-check sheet for permanent residency application
Excel versions are provided for each status of residence; the official website recommends checking it before applying and submitting it together.
📍 You prepare it
Only if it applies to you
Certificate of employment
Issued by the workplace. The 入管 explains that there is no fixed format; it is recommended to state the applicant's name, nationality, date of birth and sex, department, date of joining the company, position and salary amount, and job duties, with the certifying company's name, address, title and name at the end. Listed as 1 copy to be submitted for a permanent residency application (会社等に勤務している場合).
Only if employed by a company, etc.
📍 Your employer (organization)💴 The official page does not state a fee.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁; certificate issued in Japan).
Copy of the file copy of the final tax return
For self-employed persons to prove their occupation; if the business requires a license, also attach 「営業許可書の写し」.
Only if self-employed
📍 You prepare it
Statement of occupation (free format)
Submit with supporting materials if you are neither a company employee nor self-employed; it must also be stated when both the applicant and spouse are unemployed.
Only in other cases (including being unemployed)
📍 You prepare it
Proof of payment of social insurance premiums (for business owners)
Submitted by a person who is the business owner of a workplace covered by social insurance at the time of application; or submit 「健康保険・厚生年金保険料領収証書(写し)」.
Only if you are the business owner of a workplace covered by social insurance at the time of application
📍 Pension office / ねんきんネット
List of the applicant's relatives
Submitted only by spouses under 「日本人の配偶者等」 or 「永住者の配偶者等」 (not required for biological children or special adopted children).
Only for a spouse (not needed for a biological child or special adopted child)
📍 You prepare it
Identification of the agent (to be presented)
To be presented when someone other than the applicant (such as an 申請取次者) submits the materials.
Only when submitted by someone other than the applicant
📍 Other
Permanent residency application checklist: 永住者の配偶者等
0／22Official sources & date verified
Submit to the regional immigration services bureau with jurisdiction over your place of residence; the standard processing period is 4 to 6 months. The fee upon approval is 200,000 yen (a spouse or child who meets conditions such as financial hardship can have it reduced to 20,000 yen, which must be applied for at the counter); certificates must be within 3 months of the issue date.
Application for permanent residency
The 出入国在留管理庁 website provides PDF/Excel formats and filling-in examples.
📍 You prepare it
ID photo (4 cm tall x 3 cm wide)
1 photo, to be attached to the application form; must show the applicant alone, without a hat, facing front, with no background, and be clear, with the name written on the back (except where printed directly in the photo field of the application form). Not required for a person who is under 1 year old on the day of receiving the residence card, for an application for extension by a person who is not a mid- to long-term resident, or for a person who wishes to extend to a period of stay of 3 months or less.
📍 You prepare it⏳ Taken within 6 months before the submission date
Documents proving family relationship
Any one of the following: 戸籍謄本 (全部事項証明書), 出生証明書, 婚姻証明書, 認知届の記載事項証明書, or an equivalent document.
📍 Other
Spouse: 「配偶者との婚姻証明書」 or an equivalent document; biological child of a Permanent Resident or Special Permanent Resident: 「出生証明書」 or an equivalent document
Copy of resident record
Certifies address and household composition; for foreign residents, nationality, status of residence, period of stay, residence card number, relationship to the head of household, etc. are omitted by default and must be specified when requesting if needed.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter, 200 yen per copy at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
How to get it →Resident tax assessment (or non-assessment) certificate
Certifies the income amount and resident tax amount for a given fiscal year (certifies non-assessment if there is no tax assessed); the income is that of January 1 to December 31 of the previous year.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail, 200 yen per copy at a convenience store; 大阪市: 300 yen per fiscal year at the counter, 200 yen per fiscal year at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 3 years for a spouse, most recent 1 year for a biological child
How to get it →Resident tax payment certificate
Certifies the payment status of resident tax for the assessed fiscal year; not issued for non-assessed years.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail; 大阪市: 200 yen per fiscal year per tax item at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 3 years for a spouse, most recent 1 year for a biological child
How to get it →Proof of on-time payment of resident tax (copy of passbook, receipts, etc.)
If there was any period not covered by payroll deduction (特別徴収), submit materials for that period; if all periods were under 特別徴収, nothing needs to be submitted. Online banking screens must be non-editable printouts.
📍 You prepare it
Not needed if all periods were covered by payroll deduction
National tax payment certificate (その3: certificate of no unpaid tax)
Issued by the 税務署, certifying that there is no unpaid tax for the specified tax items; for a permanent residency application, the 5 tax items must be stated: withholding income tax, income tax under final return, consumption tax, inheritance tax, and gift tax.
📍 Tax office (税務署)💴 Online (e-Tax) request: number of sheets x 370 yen; written request (counter or mail): number of sheets x 400 yen. An electronic file counts as 1 sheet per file.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁). An electronic tax payment certificate is "usable multiple times within its validity period", but the official page does not state the specific period.
All 5 tax items
How to get it →Copy of passbook
Used to supplement proof of income or assets.
📍 You prepare it
Other proof of income; submit as appropriate
Proof of payment of public pension contributions
Any one of 「被保険者記録照会回答票」, 「被保険者記録照会(納付Ⅰ)」, or 「被保険者記録照会(納付Ⅱ)」 issued by the pension office; or 「ねんきん定期便」 (records for the whole period), the printed screen of monthly pension records from 「ねんきんネット」, or 「国民年金保険料領収証書(写し)」. The basic pension number, etc. must be blacked out.
📍 Pension office / ねんきんネット
Most recent 2 years for a spouse, most recent 1 year for a biological child
How to get it →Proof of payment of public medical insurance premiums
Copies of the 健康保険/国民健康保険 insured person's card (被保険者証) for all household members; for any period of National Health Insurance enrollment, submit the 「国民健康保険料(税)納付証明書」 and copies of the receipts. A person using a マイナ保険証 submits either a copy of the マイナポータル screen (within 3 months) confirming the date of eligibility acquisition or a copy of the 「資格確認証」. The insurer number, etc. must be blacked out.
📍 City/ward office (市区町村)
Most recent 2 years for a spouse, most recent 1 year for a biological child
How to get it →Passport and residence card (to be presented)
Present the originals at the counter; no need to submit them.
📍 You prepare it
Personal sponsorship letter
Official form (Japanese/English versions available), filled in and signed by the personal sponsor.
📍 You prepare it
The personal sponsor is usually the spouse
📍 Other
Acknowledgment form
Must be submitted from October 1, 2021; available in multiple languages including Japanese, Simplified Chinese, Traditional Chinese, English, and Korean.
📍 You prepare it
Self-check sheet for permanent residency application
Excel versions are provided for each status of residence; the official website recommends checking it before applying and submitting it together.
📍 You prepare it
Only if it applies to you
Certificate of employment
Issued by the workplace. The 入管 explains that there is no fixed format; it is recommended to state the applicant's name, nationality, date of birth and sex, department, date of joining the company, position and salary amount, and job duties, with the certifying company's name, address, title and name at the end. Listed as 1 copy to be submitted for a permanent residency application (会社等に勤務している場合).
Only if employed by a company, etc.
📍 Your employer (organization)💴 The official page does not state a fee.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁; certificate issued in Japan).
Copy of the file copy of the final tax return
For self-employed persons to prove their occupation; if the business requires a license, also attach 「営業許可書の写し」.
Only if self-employed
📍 You prepare it
Statement of occupation (free format)
Submit with supporting materials if you are neither a company employee nor self-employed; it must also be stated when both the applicant and spouse are unemployed.
Only in other cases (including being unemployed)
📍 You prepare it
Proof of payment of social insurance premiums (for business owners)
Submitted by a person who is the business owner of a workplace covered by social insurance at the time of application; or submit 「健康保険・厚生年金保険料領収証書(写し)」.
Only if you are the business owner of a workplace covered by social insurance at the time of application
📍 Pension office / ねんきんネット
List of the applicant's relatives
Submitted only by spouses under 「日本人の配偶者等」 or 「永住者の配偶者等」 (not required for biological children or special adopted children).
Only for a spouse (not needed for a biological child or special adopted child)
📍 You prepare it
Identification of the agent (to be presented)
To be presented when someone other than the applicant (such as an 申請取次者) submits the materials.
Only when submitted by someone other than the applicant
📍 Other
Permanent residency application checklist: 定住者
0／23Official sources & date verified
Submit to the regional immigration services bureau with jurisdiction over your place of residence; the standard processing period is 4 to 6 months. The fee upon approval is 200,000 yen; certificates must be within 3 months of the issue date, and before applying please check the 「提出書類チェックシート(定住者)」.
Application for permanent residency
The 出入国在留管理庁 website provides PDF/Excel formats and filling-in examples.
📍 You prepare it
ID photo (4 cm tall x 3 cm wide)
1 photo, to be attached to the application form; must show the applicant alone, without a hat, facing front, with no background, and be clear, with the name written on the back (except where printed directly in the photo field of the application form). Not required for a person who is under 1 year old on the day of receiving the residence card, for an application for extension by a person who is not a mid- to long-term resident, or for a person who wishes to extend to a period of stay of 3 months or less.
📍 You prepare it⏳ Taken within 6 months before the submission date
Statement of reasons
Explains in free format the reasons why permanent residency is needed; if written in a language other than Japanese, a Japanese translation must be attached.
📍 You prepare it
Documents proving family relationship
Any one of the following: 戸籍謄本 (全部事項証明書), 出生証明書, 婚姻証明書, 認知届の記載事項証明書, or an equivalent document.
📍 Other
Any one of 戸籍謄本, 出生証明書, 婚姻証明書, or 認知届の記載事項証明書, etc.
Copy of resident record
Certifies address and household composition; for foreign residents, nationality, status of residence, period of stay, residence card number, relationship to the head of household, etc. are omitted by default and must be specified when requesting if needed.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter, 200 yen per copy at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
How to get it →Resident tax assessment (or non-assessment) certificate
Certifies the income amount and resident tax amount for a given fiscal year (certifies non-assessment if there is no tax assessed); the income is that of January 1 to December 31 of the previous year.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail, 200 yen per copy at a convenience store; 大阪市: 300 yen per fiscal year at the counter, 200 yen per fiscal year at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 5 years
How to get it →Resident tax payment certificate
Certifies the payment status of resident tax for the assessed fiscal year; not issued for non-assessed years.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail; 大阪市: 200 yen per fiscal year per tax item at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
Most recent 5 years
How to get it →Proof of on-time payment of resident tax (copy of passbook, receipts, etc.)
If there was any period not covered by payroll deduction (特別徴収), submit materials for that period; if all periods were under 特別徴収, nothing needs to be submitted. Online banking screens must be non-editable printouts.
📍 You prepare it
Periods within the most recent 5 years not covered by payroll deduction
National tax payment certificate (その3: certificate of no unpaid tax)
Issued by the 税務署, certifying that there is no unpaid tax for the specified tax items; for a permanent residency application, the 5 tax items must be stated: withholding income tax, income tax under final return, consumption tax, inheritance tax, and gift tax.
📍 Tax office (税務署)💴 Online (e-Tax) request: number of sheets x 370 yen; written request (counter or mail): number of sheets x 400 yen. An electronic file counts as 1 sheet per file.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁). An electronic tax payment certificate is "usable multiple times within its validity period", but the official page does not state the specific period.
All 5 tax items, issued by the 税務署 for your place of residence
How to get it →Copy of passbook
Used to supplement proof of income or assets.
📍 You prepare it
Other proof of income; submit as appropriate
Proof of payment of public pension contributions
Any one of 「被保険者記録照会回答票」, 「被保険者記録照会(納付Ⅰ)」, or 「被保険者記録照会(納付Ⅱ)」 issued by the pension office; or 「ねんきん定期便」 (records for the whole period), the printed screen of monthly pension records from 「ねんきんネット」, or 「国民年金保険料領収証書(写し)」. The basic pension number, etc. must be blacked out.
📍 Pension office / ねんきんネット
Most recent 2 years; if there was any National Pension period, receipts for 24 months must in principle be submitted
How to get it →Proof of payment of public medical insurance premiums
Copies of the 健康保険/国民健康保険 insured person's card (被保険者証) for all household members; for any period of National Health Insurance enrollment, submit the 「国民健康保険料(税)納付証明書」 and copies of the receipts. A person using a マイナ保険証 submits either a copy of the マイナポータル screen (within 3 months) confirming the date of eligibility acquisition or a copy of the 「資格確認証」. The insurer number, etc. must be blacked out.
📍 City/ward office (市区町村)
Most recent 2 years
How to get it →Proof of assets
Any one of the following: 預貯金通帳の写し, 不動産の登記事項証明書, or an equivalent document.
📍 You prepare it
Passport and residence card (to be presented)
Present the originals at the counter; no need to submit them.
📍 You prepare it
Personal sponsorship letter
Official form (Japanese/English versions available), filled in and signed by the personal sponsor.
📍 You prepare it
📍 Other
Acknowledgment form
Must be submitted from October 1, 2021; available in multiple languages including Japanese, Simplified Chinese, Traditional Chinese, English, and Korean.
📍 You prepare it
Only if it applies to you
Certificate of employment
Issued by the workplace. The 入管 explains that there is no fixed format; it is recommended to state the applicant's name, nationality, date of birth and sex, department, date of joining the company, position and salary amount, and job duties, with the certifying company's name, address, title and name at the end. Listed as 1 copy to be submitted for a permanent residency application (会社等に勤務している場合).
Only if employed by a company, etc.
📍 Your employer (organization)💴 The official page does not state a fee.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁; certificate issued in Japan).
Copy of the file copy of the final tax return
For self-employed persons to prove their occupation; if the business requires a license, also attach 「営業許可書の写し」.
Only if self-employed
📍 You prepare it
Statement of occupation (free format)
Submit with supporting materials if you are neither a company employee nor self-employed; it must also be stated when both the applicant and spouse are unemployed.
Only in other cases (including being unemployed)
📍 You prepare it
Proof of payment of social insurance premiums (for business owners)
Submitted by a person who is the business owner of a workplace covered by social insurance at the time of application; or submit 「健康保険・厚生年金保険料領収証書(写し)」.
Only if you are the business owner of a workplace covered by social insurance at the time of application
📍 Pension office / ねんきんネット
Materials related to contributions to Japan
Copies of 表彰状, 感謝状, 叙勲書, etc., letters of recommendation, etc.; submit only if you have them.
Only if you have such materials
📍 Other
Identification of the agent (to be presented)
To be presented when someone other than the applicant (such as an 申請取次者) submits the materials.
Only when submitted by someone other than the applicant
📍 Other
Permanent residency application checklist: Highly Skilled Professional (70 / 80 points or more)
0／24Official sources & date verified
Submit to the regional immigration services bureau with jurisdiction over your place of residence; the standard processing period is 4 to 6 months, and the fee upon approval is 200,000 yen. For those with 80 points or more, tax and social insurance certificates are needed for only the most recent 1 year; for those with 70 points or more, resident tax is for the most recent 3 years, and pension and medical insurance for the most recent 2 years.
Application for permanent residency
The 出入国在留管理庁 website provides PDF/Excel formats and filling-in examples.
📍 You prepare it
ID photo (4 cm tall x 3 cm wide)
1 photo, to be attached to the application form; must show the applicant alone, without a hat, facing front, with no background, and be clear, with the name written on the back (except where printed directly in the photo field of the application form). Not required for a person who is under 1 year old on the day of receiving the residence card, for an application for extension by a person who is not a mid- to long-term resident, or for a person who wishes to extend to a period of stay of 3 months or less.
📍 You prepare it⏳ Taken within 6 months before the submission date
Statement of reasons
Explains in free format the reasons why permanent residency is needed; if written in a language other than Japanese, a Japanese translation must be attached.
📍 You prepare it
Copy of resident record
Certifies address and household composition; for foreign residents, nationality, status of residence, period of stay, residence card number, relationship to the head of household, etc. are omitted by default and must be specified when requesting if needed.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter, 200 yen per copy at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
How to get it →Resident tax assessment (or non-assessment) certificate
Certifies the income amount and resident tax amount for a given fiscal year (certifies non-assessment if there is no tax assessed); the income is that of January 1 to December 31 of the previous year.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail, 200 yen per copy at a convenience store; 大阪市: 300 yen per fiscal year at the counter, 200 yen per fiscal year at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
80 points: most recent 1 year; 70 points: most recent 3 years (applicant and supporters)
How to get it →Resident tax payment certificate
Certifies the payment status of resident tax for the assessed fiscal year; not issued for non-assessed years.
📍 City/ward office (市区町村)💴 Varies by 市区町村. For example, 新宿区: 300 yen per copy at the counter or by mail; 大阪市: 200 yen per fiscal year per tax item at a convenience store.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁).🏪 Available at convenience stores (マイナンバーカード)
80 points: most recent 1 year; 70 points: most recent 3 years
How to get it →Proof of on-time payment of resident tax (copy of passbook, receipts, etc.)
If there was any period not covered by payroll deduction (特別徴収), submit materials for that period; if all periods were under 特別徴収, nothing needs to be submitted. Online banking screens must be non-editable printouts.
📍 You prepare it
80 points: most recent 1 year; 70 points: most recent 3 years
National tax payment certificate (その3: certificate of no unpaid tax)
Issued by the 税務署, certifying that there is no unpaid tax for the specified tax items; for a permanent residency application, the 5 tax items must be stated: withholding income tax, income tax under final return, consumption tax, inheritance tax, and gift tax.
📍 Tax office (税務署)💴 Online (e-Tax) request: number of sheets x 370 yen; written request (counter or mail): number of sheets x 400 yen. An electronic file counts as 1 sheet per file.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁). An electronic tax payment certificate is "usable multiple times within its validity period", but the official page does not state the specific period.
All 5 tax items
How to get it →Copy of passbook
Used to supplement proof of income or assets.
📍 You prepare it
Other proof of income; submit as appropriate
Proof of payment of public pension contributions
Any one of 「被保険者記録照会回答票」, 「被保険者記録照会(納付Ⅰ)」, or 「被保険者記録照会(納付Ⅱ)」 issued by the pension office; or 「ねんきん定期便」 (records for the whole period), the printed screen of monthly pension records from 「ねんきんネット」, or 「国民年金保険料領収証書(写し)」. The basic pension number, etc. must be blacked out.
📍 Pension office / ねんきんネット
80 points: most recent 1 year; 70 points: most recent 2 years
How to get it →Proof of payment of public medical insurance premiums
Copies of the 健康保険/国民健康保険 insured person's card (被保険者証) for all household members; for any period of National Health Insurance enrollment, submit the 「国民健康保険料(税)納付証明書」 and copies of the receipts. A person using a マイナ保険証 submits either a copy of the マイナポータル screen (within 3 months) confirming the date of eligibility acquisition or a copy of the 「資格確認証」. The insurer number, etc. must be blacked out.
📍 City/ward office (市区町村)
80 points: most recent 1 year; 70 points: most recent 2 years
How to get it →Points calculation table (reference format)
1 table for the relevant field according to the activity type (No. 1 イ/ロ/ハ); an English version is available.
📍 You prepare it
Calculated as of the time of application; for an 80-point applicant holding a status of residence other than 高度専門職, the points as of 1 year before the application are used, and for a 70-point applicant, the points as of 3 years before the application
Supporting materials for each item in the points calculation table
Only materials sufficient to confirm a total of 70 points or more need to be submitted; proof for all applicable items is not required.
📍 You prepare it
Not needed if a notice of points calculation result has been submitted (80-point ア page); to reuse previously submitted materials, submit the 「資料転用願出書」 (70-point ア page)
Proof of assets
Any one of the following: 預貯金通帳の写し, 不動産の登記事項証明書, or an equivalent document.
📍 You prepare it
Passport and residence card (to be presented)
Present the originals at the counter; no need to submit them.
📍 You prepare it
Personal sponsorship letter
Official form (Japanese/English versions available), filled in and signed by the personal sponsor.
📍 You prepare it
📍 Other
Acknowledgment form
Must be submitted from October 1, 2021; available in multiple languages including Japanese, Simplified Chinese, Traditional Chinese, English, and Korean.
📍 You prepare it
Only if it applies to you
Certificate of employment
Issued by the workplace. The 入管 explains that there is no fixed format; it is recommended to state the applicant's name, nationality, date of birth and sex, department, date of joining the company, position and salary amount, and job duties, with the certifying company's name, address, title and name at the end. Listed as 1 copy to be submitted for a permanent residency application (会社等に勤務している場合).
Only if employed by a company, etc.
📍 Your employer (organization)💴 The official page does not state a fee.⏳ When submitted to Immigration, it must be within 3 months of the issue date (出入国在留管理庁; certificate issued in Japan).
Copy of the file copy of the final tax return
For self-employed persons to prove their occupation; if the business requires a license, also attach 「営業許可書の写し」.
Only if self-employed
📍 You prepare it
or a certificate of registered matters of the corporation, etc.
Proof of payment of social insurance premiums (for business owners)
Submitted by a person who is the business owner of a workplace covered by social insurance at the time of application; or submit 「健康保険・厚生年金保険料領収証書(写し)」.
Only if you are the business owner of a workplace covered by social insurance at the time of application
📍 Pension office / ねんきんネット
Notice of points calculation result for 高度専門職 (copy)
Submit if you hold this notice; it exempts you from submitting points supporting materials.
Only if you hold this notice
📍 出入国在留管理庁 (immigration)
Materials related to contributions to Japan
Copies of 表彰状, 感謝状, 叙勲書, etc., letters of recommendation, etc.; submit only if you have them.
Only if you have such materials (listed on the 70-point page)
📍 Other
Identification of the agent (to be presented)
To be presented when someone other than the applicant (such as an 申請取次者) submits the materials.
Only when submitted by someone other than the applicant (listed on the 70-point page)
📍 Other
Generate a checklist for your situation with the check tool →
Official sources
This article is based on the official pages below. Check the originals before you apply.
- 永住許可申請(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- 永住許可に関するガイドライン（令和８年１０月１日改定）(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- 永住許可申請３(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- 永住許可制度の適正化Q＆A(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- ねんきん定期便・ねんきんネット専用番号(opens in a new tab)日本年金機構 · www.nenkin.go.jp ↗
- 永住許可（入管法第22条）(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- 永住許可に関するガイドライン（令和８年２月２４日改訂）(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- 永住許可申請１(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- 令和６年入管法等改正について(opens in a new tab)出入国在留管理庁 · www.moj.go.jp ↗
- ねんきんネット(opens in a new tab)日本年金機構 · www.nenkin.go.jp ↗
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