How Sole Proprietors Can Apply for Permanent Residency in Japan: Income, Tax & Insurance Explained
Permanent Residency in Japan for Sole Proprietors: Key Documents and Deadlines
Foreign nationals operating as sole proprietors (個人事業主) in Japan must carefully manage their income and public payments to be eligible for Permanent Residency (永住許可). One of the most critical aspects immigration officers will evaluate is whether all tax and insurance payments have been made on time. Below are the four major areas to be checked, along with each official payment deadline.
1. Net Income for the Past 5 Years
Your net income is assessed based on the “所得” field in your Resident Taxation and Tax Payment Certificate (住民税の課税・納税証明書). This figure reflects your total earnings after deducting business expenses. The minimum recommended income is generally about 3 million yen per year.
2. Resident Tax (住民税 普通徴収) Payment Status
You must have paid your Resident Tax (住民税) for the last 5 years via direct payment (普通徴収), and all payments must be verifiable.
Deadline: Typically due in four installments — End of June, End of August, End of October, and End of January (following year).
Proof of payment may include:
- Bank transaction statements
- Credit card usage records
- Official receipts from local government offices
3. National Pension (国民年金) Payment Record
Timely payment of your National Pension (国民年金) over the past two years is mandatory. Payment history can be verified using documents from the Japan Pension Service (日本年金機構).
Deadline: End of the month following the due month (e.g., January premium due by end of February).
Acceptable documents:
- Bank or credit card payment history
- Receipt copies
- “被保険者記録照会回答票” and “納付Ⅰ・納付Ⅱ” reports
4. National Health Insurance (国民健康保険) Payment Record
Payments for National Health Insurance (国民健康保険) over the past two years must also be verified. This is another area often checked closely by immigration authorities.
Deadline: End of each month or designated billing period (depends on local city rules, typically monthly or bimonthly).
Acceptable proof includes:
- Bank transfer records
- Credit card statements
- Official payment receipts
Meeting these payment deadlines and providing documentary proof are critical to a successful PR application. At Continental Immigration, we help self-employed clients prepare a robust application with all necessary evidence and explanations.
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