Introduction
When applying for permanent residence, discovering unpaid income taxes by a spouse can cause significant anxiety for applicants. As of 2025, immigration authorities scrutinize not only the applicant’s but also their spouse’s and dependents’ tax payment history. This article explains specific strategies for handling unpaid taxes and reapplying based on the Ministry of Justice guidelines and practical experience.
Impact of Spouse’s Unpaid Taxes on Permanent Residence Examination
For permanent residence applications, proof of tax payment for the applicant, spouse, and dependents over the past three years is mandatory. Unpaid taxes pose the following risks:
- Immediate Rejection: If the unpaid amount is substantial (e.g., over ¥1 million), the examiner may view it as a failure to fulfill public obligations, often leading to immediate rejection.
- 3 to 5-Year Waiting Period for Reapplication: After settling the debt, a record of timely payments for more than three years is required.
- Limitations of Installment Payments: Even if a payment plan is agreed upon with local authorities, the unpaid status remains until fully settled, which may not be recognized as “paid” during the examination.
Examination Period Criteria by Visa Type
| Visa Type | Examination Period |
|---|---|
| Japanese Spouse | 3 years |
| Highly Skilled Professional (70 points) | 3 years |
| General Work Visa | 5 years |
Four Specific Steps to Address the Issue
- Immediate Full Payment of Unpaid TaxesIf a spouse has unpaid income taxes (e.g., ¥1 million), immediate full payment is crucial. The tax office requires a “Tax Payment Certificate (No. 3)” with no outstanding balance for permanent residence applications.Example: Mr. A (Chinese, holding a Technical/Humanitarian/International Business Visa) discovered his spouse had ¥300,000 in unpaid resident taxes just before applying. After settling the debt, he waited three years to accumulate a payment record and successfully reapplied in 2028.
- Utilizing Installment Payments and PrecautionsIf full payment is difficult, submit a “deferred payment application” to the tax office. However, reapplication should wait until after full payment, typically three years later.
- Effective Method for Creating a Reasoning DocumentThe document explaining the reason for unpaid taxes should include objective evidence rather than mere financial hardship:Effective Reasons:
- Sudden illness leading to reduced income (attach medical diagnosis)
- Company bankruptcy resulting in unpaid wages (attach proof from the Labor Standards Inspection Office)
- “I couldn’t pay because I didn’t have money.”
- “I wasn’t aware of the importance of tax payment.”
- Optimal Timing for ReapplicationThe timing for reapplication after settling debts varies by visa type:
- Spouse Visa Holders: One year after settlement plus three years of marriage.
- Work Visa Holders: Five years after settlement plus ten years of residence.
Required Documents and How to Obtain Them
List of Mandatory Documents
| Document Name | Source | Validity Period |
|---|---|---|
| Resident Tax Payment Certificate (3 years) | Municipal Office | 3 months |
| National Tax Payment Certificate (No. 3) | Local Tax Office | 3 months |
| Withholding Slip (5 years) | Employer | No expiration |
Note: Ensure the national tax certificate shows no unpaid amounts for “withholding tax,” “declared income tax,” and “consumption tax.”
Frequently Asked Questions
Q. Does a spouse living abroad have tax obligations?
A. If they have a residence in Japan, they have tax obligations. After moving abroad, they are treated as non-residents, but past unpaid taxes are still subject to examination.
Q. Does unpaid health insurance affect the application?
A. As of the 2024 revision, unpaid social insurance is also a reason for rejection. Proof of payment for health insurance and pension for the past two years is required.
Q. Is it okay if past arrears are now settled?
A. A “clean period” of three to five years after settlement is necessary. For example, if there were arrears in 2019, applications after 2024 would be advisable.
Conclusion
Key points for handling a spouse’s unpaid income taxes:
- Immediate full payment is the best option.
- Reasoning documents should include objective evidence.
- Reapplication timing varies by visa type.
- Consulting a professional minimizes risks.
Successful permanent residence applications depend on “perfect document submission,” with tax records being a key focus for immigration authorities. If you have concerns, it is strongly recommended to consult with an administrative scrivener early and plan for reapplication.
