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I receive a survivors' pension and file no tax return. Is 帰化 (naturalisation) still all right?

Foreigners Employment Support Organization (FESO)　／　Published 28 May 2026　／　Last updated 21 August 2026

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）

Answer

A survivors' pension is tax-free income, so there is no tax problem in not filing a final tax return. For the naturalisation screening, however, you have to submit separate documents showing that you receive the survivors' pension, such as your pension payment notice or a copy of your bankbook.

What is this enquiry about?

A company employee who also receives a survivors' pension asks about applying for naturalisation without filing a final tax return.

Subject: naturalisation (obtaining Japanese nationality)
Situation: The enquirer has lived in Japan for many years on 在留資格「定住者」 (Long-Term Resident). She lives with her daughter, who is at a vocational school. She works as a full-time employee, and her residence tax, pension and health insurance are taken from her salary, so there is no problem with her payment record. She has received a survivors' pension since her Japanese husband died.
Question: I have heard that a survivors' pension is tax-free, so I do not file a final tax return. Is it all right to go ahead with preparing an application for naturalisation like this? I would like to know if there is anything to watch out for.

Is it a problem that I do not file a tax return for my survivors' pension?

A survivors' pension is tax-free income, so there is no tax problem in not filing a final tax return.

Under Japanese tax law, a survivors' pension is defined as tax-free income in every case. However much you receive, it is not subject to income tax or residence tax, and you do not need to file a final tax return. This understanding is correct, and there is no tax problem at all.

The 法務局 (Legal Affairs Bureau), which handles applications for naturalisation, looks closely at how you make a living. So even though no tax return is needed, you have to show separately that you receive a proper survivors' pension from the state each month. In practice, you will be asked for your pension payment notice (the latest one, which arrives every year) and a copy of the bankbook into which the survivors' pension is paid (for the past 1 to 3 years, with the entries brought up to date).

How is this way of making a living assessed in the naturalisation screening?

The survivors' pension comes on top of her salary, so it can be assessed favourably for the requirement to be able to make a living.

An application for naturalisation has the requirement to be able to make a living, which means being able to support yourself in Japan. Here, the survivors' pension comes on top of her income as a company employee, so the household's disposable income reaches a reasonable level, and it is judged stable enough for her and her daughter. Her long stay in Japan, having her home here, and a long and stable work record are also evidence of an intention to settle in Japanese society.

Is there anything else to watch out for?

The public duties of the family members you live with, and gathering the family register documents of your late spouse, are especially important.

Public duties of the family members you live with: even if your own tax and pension record is perfect, naturalisation is sometimes denied where a family member you live with has unpaid or late pension or insurance payments. A student who is 20 years old or over has to join the 国民年金 (National Pension), so you need to check that the student payment exception has been applied for properly.
Family register documents of the late Japanese spouse: because the former spouse was a Japanese national, the case may fall under 簡易帰化 (simplified naturalisation), where part of the procedure is eased. For that, you have to prove the family relationship with the former spouse. You need to obtain every family register from birth to death (除籍謄本 and 改製原戸籍) from the registered domicile in Japan.

An application for naturalisation starts by booking an advance consultation with the nationality section of the 法務局 with jurisdiction over your area. In some areas the first free booking is several months away, so it is best to act early.

Frequently Asked Questions

Does a survivors' pension need a final tax return?

A survivors' pension is tax-free income, so you do not need to file a final tax return.

Even if no tax return is needed, do I have to prove the pension for the naturalisation screening?

Yes. You will be asked for your pension payment notice and a copy of the bankbook into which the survivors' pension is paid.

Do the pension and insurance of a child I live with also matter for the naturalisation screening?

Yes, they do. Where a family member you live with has unpaid or late pension or insurance payments, the parent who is applying is sometimes denied naturalisation.

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This 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. Where the two differ, the Japanese version prevails.