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If I was advised to withdraw my naturalization application because of a gift tax amended return, should I apply for permanent residence first?

Foreigners Employment Support Organization (FESO)　／　Published 22 October 2026　／　Supervised by 瀬戸了輔行政書士

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 the applicant themselves about applying for permanent residence first, after withdrawing a naturalization application.

Answer

It is possible to apply for permanent residence. However, since the gift tax matter spans several years and the most recent is the 2025 tax year (令和7年分), we consider it better to disclose it from the start and briefly explain the circumstances. Please also note that under the current guidelines, even if the tax has been paid by the time of application, if it was not paid within the original payment period, it is in principle evaluated negatively.

What is this enquiry about?

An enquiry from the applicant themselves about applying for permanent residence first, after withdrawing a naturalization application.

Subject: visa (permanent residence)
Application type: 永住許可申請 (Application for Permanent Residence)
Situation: The applicant is a 45-year-old man of Chinese nationality who has lived in Japan for 25 years. He applied for naturalization in April 2026 (2026年4月), but just before that, in March (3月), he had filed a gift tax amended return and paid late for money sent by his parents in China in the past (he submitted the amended return and the payment receipt with the naturalization application). At the interview in August (8月) he was advised to withdraw the application, and he did so. The gifts and gift tax were: for the 2022 tax year (令和4年分), a gift of 1,289,000 yen (1,289,000円) and gift tax of 18,900 yen (18,900円); for the 2024 tax year (令和6年分), a gift of 2,294,500 yen (2,294,500円) and gift tax of 119,400 yen (119,400円); and for the 2025 tax year (令和7年分), a gift of 1,350,000 yen (1,350,000円) and gift tax of 25,000 yen (25,000円). The officer at the interview told him that a new naturalization application should be made at least 3 years after the last gift tax payment, and preferably after first obtaining permanent residence. The tax payment certificate (No. 3) and the "permanent residence self-check sheet" (永住許可セルフチェックシート) submitted with a permanent residence application are set up to check whether any gift tax is unpaid.
Questions: (1) Can he apply for permanent residence in this situation? (2) If he can, should he disclose the gift tax amended return and late payment from the start, or is there no need to mention them?

Can I apply for permanent residence even with a gift tax amended return and late payment?

Applying itself is possible, but the late payment may be evaluated negatively in the examination.

Applying itself is possible. However, please note that the fact that payment was late may be evaluated negatively in the examination.

Should I disclose the gift tax matter from the start?

Since the matter spans several years and includes the most recent tax year, we consider it better to disclose it from the start and briefly explain the circumstances.

It is difficult to judge without looking at the whole case, but even if the residence record has been good in other respects for 25 years, the gift tax matter spans several years and the most recent is the 2025 tax year (令和7年分), so we consider it better to disclose it from the start and briefly explain the circumstances.

If the tax was already paid when I applied, does that avoid any effect on the examination?

If it was not paid within the original payment period, it is in principle evaluated negatively.

The current guidelines state: "Regarding the fulfillment of public obligations, even if the tax has been paid by the time of application, if it was not paid within the original tax payment period, it is in principle evaluated negatively." It is important to understand this point and then consider how to respond.

Frequently Asked Questions

Can I apply for permanent residence even if I have filed a gift tax amended return or paid late?

Applying itself is possible. However, the fact that payment was late may be evaluated negatively in the examination.

Should I explain the late payment of gift tax myself in the application documents?

If the matter spans several years and includes the most recent tax year, we consider it better to disclose it from the start and briefly explain the circumstances.

Is it not a problem if the tax had been paid by the time of application?

Under the current guidelines, even if the tax has been paid by the time of application, if it was not paid within the original payment period, it is in principle evaluated negatively.

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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. 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.