Permanent Residence Revocation Law Enacted (June 21, 2024)
On June 21, 2024, Japan enacted a law allowing PR revocation for willful non-payment of taxes or social insurance. Takes effect April 2027. Approximately 918,000 PR holders are subject to this provision.
On June 21, 2024, Japan enacted a law authorizing the Minister of Justice to revoke permanent residency from individuals who willfully fail to pay taxes or social insurance premiums. The provision takes effect April 2027. The law specifically targets deliberate evasion — those with the means to pay who choose not to. Inability to pay due to illness, unemployment, or natural disaster is explicitly excluded. The ISA published detailed enforcement guidelines in September 2025. Approximately 918,000 permanent residents in Japan are subject to this provision.
Key Points
- Willful non-payment of taxes or social insurance: grounds for PR revocation (effective April 2027)
- Inability to pay due to illness, unemployment, or natural disaster: explicitly excluded
- Effective April 2027; approximately 918,000 PR holders are subject to this provision
Recommended Action
Permanent residents: ensure income tax, resident tax, health insurance, and pension contributions are paid on time. If you have payment difficulties, consult your local municipality or tax office promptly and retain all payment records.