Can Permanent Resident status in Japan be revoked? Unpaid taxes and pension, failure to meet obligations, and crimes as grounds for revocation explained

From April 1, 2027 (Reiwa 9), three new grounds (取消事由) are added on which Permanent Resident (永住者) status of residence can be revoked: (1) not complying with obligations under the Immigration Control Act, (2) intentionally not paying taxes or social insurance premiums, and (3) being sentenced to imprisonment (拘禁刑) for certain crimes. However, even when one of these applies, in many cases a change to “Long-Term Resident” (定住者) or another status is expected, and cases where a person unavoidably cannot pay because of illness or unemployment are expected not to fall under the grounds.

This article is for Permanent Residents and their families, and for people at companies that employ Permanent Residents or in whose management Permanent Residents are involved. It summarizes the “Guidelines on Revocation of Permanent Resident Status of Residence” (永住者の在留資格の取消しに関するガイドライン; the approach to decisions and expected examples) issued by the Immigration Services Agency (出入国在留管理庁) on October 1, 2026.

Whether a ground applies, and whether status is actually revoked, is decided according to each person’s circumstances. The contents were checked against Immigration Services Agency materials on October 8, 2026.

The revision of the screening standards for Permission for permanent residence (the Guidelines for Permission for permanent residence) is explained in What changes with the revised Guidelines for Permission for permanent residence?.

When and what changes: overview of the system

The Reiwa 6 (令和6年) amendment to the Immigration Control Act added grounds for revoking Permanent Resident status of residence. It takes effect on April 1, 2027. The guidelines were established on October 1, 2026, and will be applied from April 1, 2027. Public comments were invited on the draft guidelines from August 4 to September 3, 2026.

According to the Immigration Services Agency, Permanent Residents do not go through screening such as the extension of the period of stay after they are granted permission, so this responds to the fact that some people stop meeting the requirements after permission is granted.

The guidelines were created in response to a supplementary resolution of the Diet that called for especially careful operation that fully considers circumstances such as how settled the person is in Japan and how serious the violation is, and for concrete examples to be presented.

The three new grounds for revocation are as follows.

At the same time, the following two mechanisms were also created.

• Change by official authority (職権変更): even when a ground for revocation applies, unless it is not appropriate for the person to remain in Japan, the Minister of Justice changes the status by official authority to a status of residence other than “Permanent Resident”
• Reporting (通報): when officials of the national or local governments learn in the course of their work of a foreign national who appears to fall under a ground for revocation, they can notify the Immigration Services Agency

Even under the current law, Permanent Resident status of residence can be revoked. This is the case when a person moves and does not report the new place of residence within 90 days without a justifiable reason, reports a false place of residence, or obtained permission for permanent residence by lies or other wrongful means. In addition, a person who receives an actual prison sentence of more than 1 year, or is convicted in a drug case, may become subject to “deportation” (退去強制), which is separate from revocation.

Note that “Special Permanent Residents” (特別永住者) are not covered by this amendment.

(Sources: Immigration Services Agency, “About the Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Revocation of Status of Residence (Article 22-4 of the Immigration Control Act)”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”, e-Gov, “Results of the public comment on the draft guidelines”)

Ground 1: Not complying with obligations under the Immigration Control Act (residence card, etc.)

What is covered are obligations under the Immigration Control Act that carry a penalty if not complied with, and that are not already grounds for deportation. The most familiar ones are the obligations concerning the residence card (在留カード).

The main examples given in the guidelines are the following four.

1. Not renewing or having the residence card reissued: not applying for renewal or reissuance even though the card’s validity has expired or the card has been lost
2. Not carrying or not presenting the residence card: not having the residence card with you, or refusing when asked to present it
3. Attempting to be involved with a forged residence card (attempt): trying to make, use, hand over, or receive a forged residence card, but the attempt failed
4. Attempting to harbor an illegal entrant or similar person (attempt): knowing a person is an illegal entrant or similar, trying to help them escape, but the attempt failed

For 3 and 4, actually carrying out the act is a ground for deportation. For that reason, only attempts are grounds for revocation.

What happens if it was a careless mistake? The guidelines state two things.

• Violating an obligation not on purpose but through carelessness (negligence) still falls under the ground for revocation
• However, revoking status of residence for a single violation, such as forgetting to renew or carelessly not having the card with you, is not expected

In addition, if there is a “justifiable reason” for not being able to fulfill the obligation, such as illness or a disaster, the ground does not apply. Whether there is a justifiable reason is decided individually, based on the circumstances and the content of the obligation.

Note that not reporting the place of residence after moving, or reporting a false place of residence, is handled not under this ground but under the existing ground for revocation concerning the notification of the place of residence.

Renewing the residence card and what to do if you lose it are explained in Residence card renewal, change of address, and loss procedures.

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”)

Ground 2: Intentionally not paying taxes or social insurance premiums

“Taxes and public charges” (公租公課) means taxes and public insurance premiums and similar charges. The issue is cases where a person deliberately does not pay while knowing they are obliged to pay.

What is and is not covered

• Taxes (公租): income tax, resident tax, corporate tax, fixed asset tax, etc.
• Public insurance premiums and similar charges (公課): premiums for National Health Insurance and health insurance, contributions to the National Pension and Employees’ Pension Insurance, etc.
• Not covered: fees and usage charges, criminal fines and non-criminal fines, and traffic violation penalty payments

This covers not only cases where a person has not paid, but also cases where a person does not file a return even though it is clear that a return is required, and so does not pay the taxes or other charges that should have been paid.

What “intentionally” means. It means deliberately not paying while knowing you are obliged to pay. The guidelines consider that the ground applies where, looking at circumstances such as the following together, it is “clear that the person has no intention to pay.”

• Income, funds, and assets
• The number of times, amount, and period of arrears, and the payment situation
• How the arrears arose, and the person’s work and living situation afterward
• The person’s words and actions, etc.

On the other hand, the ground does not apply where there are unavoidable circumstances and the person cannot be said to be responsible.

Examples expected to fall under the ground, and examples expected not to

A summary of the examples in the guidelines is as follows.

There is no standard such as “revocation after arrears of a certain amount or a certain number of months.” The amount, period, and number of times of arrears are factors in the decision, but the guidelines state that decisions are not made by setting a uniform standard.

For company HR staff and managers

• If a company deducted taxes or insurance premiums from salary but has not paid them, the employee is expected not to fall under the ground
• If a Permanent Resident is actually involved in the management or administration of a company and deliberately does not pay the company’s taxes or social insurance premiums while knowing the obligation to pay, the ground may apply

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”)

Ground 3: Sentenced to imprisonment for certain crimes

The crimes covered are limited to those specified. All of them are crimes committed on purpose (intentional crimes).

Grouped by area, the crimes listed in the guidelines are as follows.

If a person is sentenced to “imprisonment” for these crimes, the ground applies regardless of the length of the sentence. This includes suspended sentences (執行猶予). In addition, “imprisonment with work” (懲役) and “imprisonment without work” (禁錮) from before the 2022 (Reiwa 4) amendment to the Penal Code are included in imprisonment.

What is not covered

• Being punished for “negligent driving causing death or injury” after causing a traffic accident (because it is not an intentional crime)
• Being punished for a violation of the Road Traffic Act
• A fine (because it is not imprisonment)

However, under a separate system, even a Permanent Resident may be deported if sentenced to life imprisonment or an actual prison sentence of more than 1 year, regardless of the type of crime.

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”, e-Gov Law Search, “Immigration Control and Refugee Recognition Act” (Article 22-4, paragraph 1, item 9, as amended by Act No. 60 of Reiwa 6 (令和6年法律第60号)))

What happens if a ground applies? Change by official authority versus revocation

Even if a ground for revocation applies, the person’s status is not immediately revoked and they are not made to leave Japan. The process has the following three stages.

1. Whether a ground for revocation applies is decided after an investigation
2. Even if it applies, as a rule the Minister of Justice changes the status by official authority to a status of residence other than “Permanent Resident” (change by official authority). The guidelines expect a change to “Long-Term Resident” in almost all cases
3. Status of residence is revoked only when it is found that “it is not appropriate for the person to continue to remain in Japan”

Whether to revoke is decided by looking together at how the person came to fall under the ground, their residence history up to then, their intentions for future residence, and so on. A summary of the examples that the guidelines say “revocation is expected” is as follows.

Note that for a Permanent Resident sentenced to imprisonment for certain crimes, even with a suspended sentence or a first offense, it is expected that they will not remain a “Permanent Resident” and that their status will be changed by official authority.

Even where revocation would be appropriate, it is stated that when family relationships or humanitarian considerations especially need to be taken into account, the status may be changed by official authority instead of revoked. In addition, the supplementary provisions of the amended law state that, when applying the grounds of not complying with obligations under the Immigration Control Act and intentionally not paying taxes and other charges, sufficient consideration is to be given to matters such as the person’s past payment of taxes and other charges and their current living situation.

After a change by official authority, during the procedure for extending the period of stay for “Long-Term Resident” or other status, whether the person is complying with obligations and paying taxes and other charges continues to be checked. If the person meets the requirements for permanent residence after the change by official authority, they can be granted Permission for permanent residence again.

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”)

The procedure: reporting, fact investigation, and hearing of opinions

Reporting is not mandatory. Officials of the national and local governments “can” report to the Immigration Services Agency when they learn, in the course of their work, of a foreign national who appears to fall under a ground for revocation. An example is when, based on facts found while repeatedly sending demands for payment or seizing assets in the course of collecting taxes and other charges, it is thought that the case may be one where “it is clear that the person has no intention to pay.”

• A report alone does not mean it is decided that a ground for revocation applies
• It is not expected that a person will be reported just for going to a government office or similar to consult about paying taxes and other charges

Investigation and hearing of opinions. When revocation is being considered, immigration inspectors and others investigate the facts, and an immigration inspector hears the person’s opinion (hearing of opinions, 意見の聴取). As a rule, the date, time, and place, and the facts that are the cause of revocation, are notified in advance in writing (notice of hearing of opinions, 意見聴取通知書). The person or their representative can state their opinion and submit evidence at the hearing.

In the case of revocation. Revocation takes effect when a notice of revocation of status of residence (在留資格取消通知書) is delivered. When status is revoked on one of the newly added grounds, a period for leaving Japan of up to 30 days is set.

If you disagree. If you are dissatisfied with a change by official authority or a revocation, you can file an action for revocation of the disposition or other lawsuit. Please consult an expert such as a gyoseishoshi lawyer (行政書士) or an attorney as early as possible.

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”, e-Gov Law Search, “Immigration Control and Refugee Recognition Act” (Article 22-4, paragraphs 2 to 7, Article 22-6, and Article 62-2, as amended by Act No. 60 of Reiwa 6 (令和6年法律第60号)))

What happens to family members’ status of residence?

Only the person who falls under a ground for revocation is subject to revocation or change by official authority. Family members’ status of residence will not be revoked or changed because they are family members.

(Source: Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”)

If you have arrears now or are worried about your residence card: what you can do before the law takes effect

Non-payment before the law takes effect may also be looked at later. If it is found after the law takes effect that a person intentionally did not pay during the period after being granted permanent residence and up to March 31, 2027, that is also said to fall under a ground for revocation. However, it is stated that revocation or change by official authority will not be decided immediately based only on the circumstances at one point before the law takes effect, and that the decision will also take into account the person’s payment situation after that.

Even if unpaid amounts are later cleared, for example through seizure, that alone does not necessarily remove the person from coverage. However, the fact that the unpaid amounts were cleared is also taken into account in the decision.

If you cannot pay, consult early. The “examples expected not to fall under the ground” include cases where a person responds to demands, shows an intention to pay, and is paying in installments or has been granted a grace period. If paying is difficult, consult the relevant office as early as possible, such as your municipal office, the pension office, or the tax office. Check the systems available to you in each office’s guidance.

Checklist you can start today

• Has your residence card’s validity expired? (For when and how to renew, see Residence card renewal, change of address, and loss procedures)
• When you moved, did you report your place of residence?
• Is there anything unpaid for resident tax, National Health Insurance, or the National Pension?
• If you are a company employee, are taxes and insurance premiums deducted on your payslip?
• If you are paying in installments or have a grace period, are you paying by the agreed deadlines?

If you have concerns about your status of residence, you can also consult the counter at the Foreign Residents Support Center (FRESC). What happens in your own case depends on your circumstances, so if you are worried, please consult an expert.

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”)

Frequently asked questions

Q1. I carelessly did not carry my residence card once. Will my status be revoked?

Not carrying the card through carelessness still falls under the ground for revocation. However, the guidelines state that revoking status of residence for that single violation alone is not expected.

Q2. I lost my job and have not been able to pay the National Pension. Am I covered?

If you cannot pay because of unavoidable circumstances such as illness or unemployment, it is expected that the ground does not apply. However, the decision depends on the circumstances. If you cannot pay, do not leave it as it is; consult the pension office or your municipal office as early as possible.

Q3. I caused a traffic accident / paid a fine for speeding. Am I covered?

Negligent driving causing death or injury (traffic accidents), violations of the Road Traffic Act, and fines are not covered by the ground for revocation based on certain crimes. However, even among crimes involving driving a motor vehicle, being sentenced to imprisonment for dangerous driving causing death or injury is covered. Also, a person sentenced to life imprisonment or an actual prison sentence of more than 1 year may be deported, regardless of the type of crime.

Q4. The standards for permanent residence have changed. Will my status be reviewed even though I am already a Permanent Resident?

The October 1, 2026 revision of the Guidelines for Permission for permanent residence changes the approach to screening for Permission for permanent residence. People who are already Permanent Residents are not reviewed because of that revision. Revocation is a separate system, explained in this article. The standards for permission are explained in What changes with the revised Guidelines for Permission for permanent residence?.

Q5. If I am changed to “Long-Term Resident,” can I never become a Permanent Resident again?

If, after the change by official authority, you are recognized as meeting the requirements for permanent residence, you can be granted Permission for permanent residence again.

(Sources: Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence”, Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”, Immigration Services Agency, “Guidelines for Permission for permanent residence (revised October 1, 2026)”)

Summary

• From April 1, 2027, three grounds are added for revoking Permanent Resident status of residence: not complying with obligations under the Immigration Control Act, intentionally not paying taxes or social insurance premiums, and imprisonment for certain crimes.
• Even if one applies, in many cases a change by official authority to “Long-Term Resident” or another status is expected. Status is revoked when it is found that it is not appropriate for the person to remain in Japan.
• Cases where a person cannot pay because of unavoidable circumstances such as illness or unemployment, or is paying in installments or under a grace period, are expected not to fall under the grounds.
• As a rule, family members’ status of residence is not affected (if the spouse has “Spouse or Child of Permanent Resident” status, a change is necessary).
• If you have arrears, go to the relevant office early; if you are unsure about your own case, consult an expert.

Primary Sources Referenced in Article Creation

• Immigration Services Agency, “About the Guidelines on Revocation of Permanent Resident Status of Residence”
• Immigration Services Agency, “Guidelines on Revocation of Permanent Resident Status of Residence” (established October 1, 2026) (PDF)
• e-Gov, “Results of the public comment on the draft guidelines”
• Immigration Services Agency, “Revocation of Status of Residence (Article 22-4 of the Immigration Control Act)”
• Immigration Services Agency, “Q&A on Making the Permanent Residence Permission System Appropriate”
• Immigration Services Agency, “Guidelines for Permission for permanent residence (revised October 1, 2026)”
• Immigration Services Agency, “Foreign Residents Support Center (FRESC)”
• e-Gov Law Search, “Immigration Control and Refugee Recognition Act”