Introduction

In procedures such as status of residence renewal, permanent residency, or naturalization applications, “tax payment status” is a key screening criterion. Many people wonder how many years of tax payment records are required if there has been a delay, and when is the right time to reapply. This article explains, based on information from the National Tax Agency and local governments, how to handle late tax payments and when you can safely reapply.

Effects of Late Tax Payment

Taxes (such as income tax and resident tax) must be paid by the statutory due date. If payment is delayed, the following may occur:

• Delinquency tax and additional tax are automatically imposed
• Dunning letters and reminders are sent
• Continued delinquency may result in property seizure or forced collection
• It may negatively affect the screening for status of residence, permanent residency, or naturalization

How Many Years of Tax Records Are Needed?

For applications such as permanent residency or naturalization, usually “the most recent 1 to 5 years” of tax records are reviewed. Specifically:

• Permanent residency: Tax payment status for the past 5 years is checked (income tax, resident tax, social insurance, etc.)
• Naturalization: Tax payment status for the past 5 years is checked
• Status of residence renewal: Mainly the most recent 1 to 3 years of tax records are checked

Even if there was a late payment, it is generally required to have “no late or unpaid taxes for at least one year after full payment of overdue taxes.” In other words, it is ideal to have at least one year of on-time tax payments after resolving any late payments.

Example

For example, if Mr. A was late in paying resident tax in 2023 but paid it in full in 2024, it is advisable for him to maintain a record of on-time payments for at least one year from 2024 before applying for permanent residency or naturalization to reduce the risk of negative evaluation.

What to Do If You Are Late

If you are late, pay the overdue amount as soon as possible. If payment is difficult, consult with the tax office or local government about using “tax payment deferral” or “asset conversion deferral” systems.

• Tax payment deferral: If you cannot pay due to disaster, illness, or business closure, you may apply for an extension or installment payments
• Asset conversion deferral: A system to defer seizure or sale of property

Applications require supporting documents such as statements of reason and financial status. If approved, delinquency tax may be reduced or waived during the deferral period.

When to Reapply

If you have been late, the recommended timing for reapplication is “after paying all overdue taxes and maintaining on-time payment for at least one year.” This is because authorities place importance on whether you are faithfully fulfilling your tax obligations.

• Ideally, your tax certificate for the most recent year should show no late or unpaid taxes
• If there was a delay, prepare explanatory documents or statements of reasons

You Can File and Pay for Past Years

If there was an omission or non-payment, you can file and pay for up to 5 years retroactively. However, penalties such as additional tax and delinquency tax will apply, so prompt action is important.

Summary

• If you are late, pay the overdue amount as soon as possible
• For permanent residency, naturalization, or status renewal, usually 1–5 years of tax records are checked
• After a late payment, maintain on-time payment for at least one year before reapplying
• If payment is difficult, use deferral systems or consult with authorities
• Retroactive filing and payment are possible, but penalties will apply