Introduction

With the steady growth of foreign workers in Japan, compliance with public duties such as resident tax and national health insurance premium payments is strictly checked during application or renewal for the Specified Skilled Worker visa. This article explains, based on the latest information, how non-payment may affect the permit and concrete solutions in 2025.

Influence on Visa Approval

During the application or renewal for Specified Skilled Worker status, both the applicant and the accepting organization’s non-payment of resident tax or social insurance premiums are critical negative factors in the review. If the applicant has failed to pay these duties for personal reasons, it is likely that the visa will be denied. Accepting companies with unpaid taxes may also be barred from hiring foreign workers through this system.

From 2027, the government plans to introduce a system where non-payment information will be directly reflected in immigration review.

Required Documents

In screening, the following documents are required:

• Resident tax certificate and tax payment certificate for the past year
• Notification of tax payment deferral or exemption, if applicable
• Records showing proper payment of National Health Insurance and Pension premiums

If under deferral or exemption system, non-payment is not a negative factor.

How to Deal with Non-Payment

Even if non-payment exists, the following actions can reduce negative impact in screening:

• Quickly pay off unpaid amounts before application if possible
• If payment is difficult, apply for tax exemption or deferment at the city office or pension office
• Where urgent, submit a written pledge to fulfill public duties in the future
• Be sure to attach a written explanation for reasons for late payment and improvement measures
• Companies must understand and support procedures such as Special Collection (for resident tax) and appointing a Tax Manager if necessary

Case Example

For example, Mr. A (age 30, from Vietnam), who works for a construction company in Tokyo, discovered his National Health Insurance premium was unpaid when renewing his residence status. He paid all arrears, obtained a certificate from the tax office, and submitted a written explanation about responsibility and improvement. His Specified Skilled Worker (i) status was renewed. Sincere response and prompt document submission are key.

Latest Trends

• From 2027, payment status of insurance and tax will be digitally linked to immigration checks.
• For malicious or long-term non-payment, the application will clearly be denied.
• Tax and insurance certificates are now essential for all change and renewal applications.

Conclusion

If resident tax or National Health Insurance premiums are unpaid, visa approval or renewal risks significant rejection. However, paying arrears, applying for deferral or exemption, or submitting a pledge can improve approval prospects. As screenings are becoming more stringent, regular compliance with public duties is more important than ever.