On September 29, 2025, Japan’s Immigration Services Agency has issued new guidelines detailing how it will enforce a revised immigration law provision that allows for the revocation of permanent residency visas. The law, set to take effect in April 2027, targets foreign nationals who deliberately fail to pay taxes or social insurance contributions.
Background
Permanent residency in Japan is typically granted to individuals who have lived in the country for over 10 years and demonstrated compliance with laws and civic duties — including tax obligations. As of late 2024, over 918,000 foreign nationals held permanent residency status, which does not require periodic renewal.
Authorities have noted cases where some residents ceased paying taxes after obtaining permanent residency. The revised law aims to address this gap by introducing stricter enforcement mechanisms.
Criteria for Revocation
The Immigration Services Agency has proposed a two-part test to determine “deliberate nonpayment”:
- No unavoidable circumstances preventing payment (illness, natural disaster, unemployment).
- Awareness of the obligation, yet failure to pay.
Revocation will apply only if both conditions are met, and the case is deemed malicious — such as repeated delinquency involving large sums or clear intent to avoid payment.
Exceptions and Humanitarian Considerations
- Individuals who settle outstanding debts before the law takes effect may avoid revocation.
- Cases involving serious illness or humanitarian concerns may result in visa reclassification rather than revocation.
- Foreign nationals may be moved to a long-term resident visa, which requires periodic renewal.
Timeline and Next Steps
- Final operational guidelines are expected by Fall 2026.
- Stakeholder feedback will be gathered throughout Summer 2026.
- The law also covers other violations, such as failure to renew residence cards or criminal convictions.
Erickson Insights & Analysis
Erickson Immigration Group will continue to monitor developments and share updates as more news is available. Please contact your employer or EIG attorney if you have questions about anything we’re reporting above or case-specific questions.