Permanent residents can lose their status from April 2027: what the new rule covers

If you hold Permanent Resident status, there is a change in the law you should understand. The amendment to the Immigration Control Act passed in 2024 adds new grounds on which Permanent Resident status can be cancelled: deliberately not paying taxes or social insurance, not following duties under the Immigration Act, and being sentenced to imprisonment for certain crimes. This article sticks to what the Immigration Services Agency (ISA) has published.
When it starts
According to the ISA page on the 2024 amendments (in Japanese), the law containing this rule (Act No. 60 of 2024) was promulgated on June 21, 2024 and, apart from some provisions, takes effect on April 1, 2027. The ISA published its Guideline on Cancellation of Permanent Resident Status in October 2026 and says it will operate from April 1, 2027.
The three grounds
The guideline (in Japanese) explains that items 8 and 9 are added to Article 22-4, paragraph 1 of the Act. For permanent residents, they cover:
| Ground | What it means |
|---|---|
| Not following Immigration Act duties (item 8) | Without a valid reason, not carrying or showing your residence card, not renewing it before it expires, not applying for a replacement after losing it, and similar duties |
| Deliberately not paying taxes and public charges (item 8) | Knowing you owe tax or social insurance and choosing not to pay |
| Specified crimes (item 9) | A prison sentence, including a suspended one, for a limited list of intentional crimes such as theft, fraud, extortion, murder, injury and dangerous driving causing death or injury |
"Taxes and public charges" means income tax, resident tax and property tax, plus National Health Insurance and employee health insurance premiums and National Pension and Employees' Pension contributions. The guideline states that fees such as the Mt. Fuji trail charge and traffic fines are not included.
What "deliberately" means
This is the heart of the rule. The guideline says "deliberately" means you know you have to pay and choose not to. An unpaid bill on its own is not enough. The ISA looks at your income and assets, how many times you fell behind, the amounts and periods, how it happened and what you said and did, and the ground applies only when it is clear that you have no intention to pay.
Examples the guideline gives: ignoring repeated demands and seizure procedures without showing any intention to pay, moving without notifying the city so that you cannot be found, repeatedly breaking an installment agreement, or being convicted of tax evasion. The guideline is equally clear about what does not count:
- You cannot pay because of illness, disaster, unemployment or similar circumstances (the examples include business downturns, domestic violence and leaving a job because of harassment)
- You responded to a demand, showed you intend to pay and are on an installment or deferral plan
- You receive support similar to public assistance
- Tax or premiums were deducted from your salary but your employer did not pay them in
The ISA Q&A (in Japanese) adds that forgetting your residence card once or missing a renewal by mistake is not what the system is aimed at. For crimes, negligent driving causing death or injury, Road Traffic Act violations and fines are not covered. Going to the city office to talk about unpaid bills is not expected to trigger a report.
Meeting a ground does not mean instant cancellation
Even where a ground applies, the system does not cancel your status and send you home right away. Unless the Minister of Justice finds that you should not stay in Japan, the Minister changes your status on their own authority to another status, in most cases Long Term Resident (teijusha). If you later meet the requirements again, you can apply for Permanent Residence once more. Cancellation itself is expected only where it is clear you will never pay, where the arrears are too large to overlook by ordinary standards, or in cases such as a tax evasion conviction. Family and humanitarian circumstances can also lead to a status change instead of cancellation.
The guideline also says that deliberate non payment between your Permanent Residence grant and the law's start date can count if it comes to light later, though not on its own: your payment record after the start date is also considered.
How to stay safe
- Pay resident tax, National Health Insurance and National Pension bills by the due date and keep receipts or bank transfer records
- If you cannot pay, do not ignore it. Talk to the city office or pension office and ask for installments, deferral or exemption
- Report your new address promptly when you move so that notices reach you
- Check the expiry date on your residence card, renew it in time and carry it when you go out
- If you are an employee, check on your withholding slip and pension record that what was deducted was actually paid
The ISA also revised its Permanent Residence guideline on October 1, 2026; the revised version applies to applications made on or after April 1, 2027.
Whether a particular situation could lead to a status change or cancellation is a question for a specialist. Sincero Global answers questions about residence status and daily life in Japan in several languages. You can reach us by phone at +81 90 7841 8887, by email at info@sinceroglobal.jp, or on LINE.


