This article is a translation of the Japanese original. Where the two differ, the Japanese version prevails. Read the Japanese original（日本語版を読む）
Who this article is forAn enquiry from a company employee in his 10th year in Japan, about the effect of missing the deadline for his tax return.
If your tax return was late, or if something was left out of it, this may have a large effect on screening for permanent residence. This is because it may be treated as a failure to carry out your public duties. If you are thinking of applying, please first speak with a tax accountant, file an amended return, pay what is owed, and prepare a written explanation setting out what happened.
An enquiry from a company employee in his 10th year in Japan, about the effect of missing the deadline for his tax return.
Yes. Carrying out your public duties is one of the requirements, and filing and paying income tax is an important part of it.
One of the requirements for permanent residence is that you have carried out your public duties. This looks at whether you are properly doing the things a member of Japanese society is expected to do, such as paying tax and paying pension contributions. Filing and paying income tax is an important part of these public duties.
A late tax return, or something left out of a return, may therefore be treated as a failure to carry out your public duties, and it counts against you in screening for permanent residence.
The reason for the delay, how long it lasted and how many times it happened, the amount left out, your current tax situation, and how you have reflected on it.
Speak with a tax accountant and file an amended return, finish paying what is owed, and write a written explanation setting out what happened.
A situation like this one is a difficult one in screening for permanent residence, but by dealing with the steps above quickly and accurately, it is possible to keep the door open.
It may. A late tax return, or something left out of a return, may be treated as a failure to carry out your public duties. The reason for the delay, how long it lasted and how many times it happened, the amount left out, and your current tax situation are all looked at together.
Whether it is judged to be an unavoidable reason is a matter for the Regional Immigration Services Bureau. Not knowing the law does not necessarily make you less responsible.
First speak with a tax accountant, get an accurate picture of the situation, and promptly take the steps needed to file an amended return. If further tax is due, finish paying it promptly.
Explain, in detail and in concrete terms, why your tax return was late and how you think about paying tax from now on. It is important to explain the reason honestly and to convey that you have reflected on it.
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Get a free consultationThis article provides general information. Immigration rules change, and outcomes depend on individual circumstances. Please check the Immigration Services Agency website or consult a qualified specialist.
This page is a translation of the Japanese original. Because it is a translation, the meaning may differ from the original in places. Where something affects a decision you are making, please check the Japanese version or ask us. The supervision by a 行政書士 is of the Japanese version.