Part of the residence tax is unpaid. Can the 「特定技能」 period of stay still be extended?

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）

What is this enquiry about?

An enquiry from HR staff at a company where part of the amount collected from employees by special collection is unpaid.

May we apply with that certificate?

There is a risk. The Immigration Services Agency of Japan is generally considered to look at the whole picture, including the tax itself and the amounts collected by special collection.

The 「法人住民税の納税証明書」 (certificate of payment of corporate inhabitant tax) that the Immigration Services Agency of Japan asks for is likely to be read as showing that nothing at all is unpaid, including the tax itself.

Amounts collected from employees by special collection are also treated as part of the corporate inhabitant tax. So if only a certificate saying "nothing unpaid (excluding amounts collected by special collection)" is submitted, there is a risk of denial on the ground that it cannot be confirmed that the conditions are met.

In the reference form for the 「公的義務履行に関する説明書」 (Statement on the fulfilment of public duties), the only item listed for companies is the corporate inhabitant tax. That is generally considered to show which items are to be entered, and not to limit the range of duties that actually have to be fulfilled. The Immigration Services Agency of Japan makes an overall judgement on whether a company complies with the law and pays its taxes properly.

What should we do?

The most reliable course is to pay promptly and obtain a certificate showing that nothing is unpaid.

1. Pay the outstanding amount and obtain a certificate showing that nothing is unpaid
   This is what we recommend most. If the municipality says the certificate can be issued as soon as payment is made, this is the most reliable route.
2. Apply with a 理由書 attached
   If payment really is not possible, attach, together with the certificate saying "nothing unpaid (excluding amounts collected by special collection)", a 理由書 that clearly states that the tax itself has been paid in full, how many people and how much is unpaid, and the specific date on which payment will be made. It is important to show good faith by setting out the specific reason why payment is difficult and a firm commitment as to when payment will be made. Even so, this does not mean that permission will always be granted.
3. Apply again after payment
   If there is plenty of time before the expiration date of the period of stay, another option is to hold off on this application and file again after payment. If the expiration date of the period of stay is close, this route carries a higher risk.

What should we check in advance?

Please speak directly to the Regional Immigration Services Bureau with jurisdiction.

Explain your present situation, ask whether it is all right to apply with that 納税証明書, and ask what other documents are needed. Speak to the Regional Immigration Services Bureau with jurisdiction in advance. Following the instructions of the officer in charge is the safest course.

While there is still time before the expiration date of the period of stay, we recommend that you first move towards paying the outstanding amount early.

Frequently Asked Questions

Related Articles

• Do I need a 就労資格証明書 even if I still have period of stay left?
• My period of stay is 1 year every time. What do I need to get 3 years?
• Can I apply to change my status of residence during the period for preparing to leave Japan?
• Is it all right to ask for 5 years as the desired period of stay when I extend?

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.