What Is Japan's Permanent Residency Revocation System? In Effect from April 2027: Who Is Covered and Who Is Not

Note: This article is based on Japanese laws and materials published by the Immigration Services Agency of Japan (ISA) as of October 9, 2026.

Japan's system for revoking permanent residency (revocation of the status of residence of "Permanent Resident", 永住者) starts on April 1, 2027. It covers three cases: willfully failing to pay taxes or social insurance premiums, failing to fulfill obligations concerning the residence card, and being sentenced to imprisonment (拘禁刑) for certain crimes.

However, even when one of these applies, the general rule is not "revocation" but an ex officio change to another status of residence, such as Long-Term Resident (定住者). Based on the guidelines the ISA published on October 1, 2026, this article explains who is covered and who is not, and what you can do now to prepare.

When does it start?

The system starts on April 1, 2027. Its basis is the amended Immigration Control and Refugee Recognition Act (入管法) passed in June 2024 (Act No. 60 of 2024).

The "Guidelines on Revocation of the Status of Residence of 'Permanent Resident'" (永住者の在留資格の取消しに関するガイドライン), which guide how the system is operated, were published by the ISA on October 1, 2026. They describe, with examples, which cases apply and which do not.

Permanent residency (the status of residence "Permanent Resident") has no extension of period of stay. For this reason, even if a person stopped paying taxes after receiving permission, the immigration office had almost no opportunity to check. This system was established to address that point.

Source: Immigration Services Agency of Japan, "About the Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese)

The three cases that are covered

The following three are the new grounds for revocation (取消事由).

1. Willfully failing to pay taxes or social insurance premiums

This is the case where a person knows they have an obligation to pay and deliberately does not pay. The Guidelines state that it applies where, looking at the person's income and assets, the number, amount and duration of the delinquencies (leaving taxes or premiums unpaid after the deadline), and the circumstances that led to them, it is found to be clear that the person has no intention to pay. There is no uniform threshold for the amount or the period.

This covers taxes such as income tax, resident tax (Individual Inhabitant Tax), corporation tax and property tax (固定資産税), as well as health insurance premiums and pension contributions. For a person who is substantially involved in the management of a company, willfully failing to pay the company's taxes or social insurance premiums may also apply.

2. Failing to fulfill obligations concerning the residence card

This covers the obligations under the Immigration Control and Refugee Recognition Act that carry penalties. The Guidelines list, among others, carrying the residence card at all times and presenting it, renewal of its validity period, and applying for reissuance when it is lost.

A violation of these obligations is a ground for revocation even when it happens by oversight (through negligence). However, the Guidelines clearly state that revocation is not envisaged on the basis of a single failure alone, such as forgetting to renew the card or not carrying it.

3. Being sentenced to imprisonment for certain crimes

This is the case where a person is sentenced to imprisonment for a crime specified by law, such as homicide, bodily injury, robbery, theft, fraud, extortion, or dangerous driving causing death or injury. All of the crimes covered are intentional crimes. The length of the sentence does not matter, and suspended sentences are also included.

Source: Immigration Services Agency of Japan, "Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese), Part 2

Cases that are not covered

Cases where a person could not pay because of unavoidable circumstances, and traffic accidents caused by negligence, are not covered. The table below summarizes what is written in the Guidelines and the ISA's Q&A.

There is one point to note. "A fine means you are not covered" applies only to the third case. A person convicted of tax evasion or a similar offense is treated as falling under the first case, "willfully failing to pay". The Guidelines also list this situation among the examples that lead to revocation.

Source: Immigration Services Agency of Japan, "Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese), Part 2; "Q&A on Ensuring the Proper Operation of the Permanent Residence Permission System" (in Japanese)

What happens if a ground applies?

Even if a ground for revocation applies, the general rule is not revocation but an ex officio change to another status of residence. In most cases, a change to "Long-Term Resident" is envisaged. After the change, a person who meets the requirements for permanent residence can also receive permission for permanent residence (永住許可) again.

The status is actually revoked only when it is judged that "it is not appropriate for the person to continue to reside in Japan" (引き続き日本に在留することが適当でない). Examples are: where it is clear from the person's words and conduct that they have no intention of paying taxes in the future either; where the person has been convicted of tax evasion or a similar offense; and where the person already has a record of a sentence of imprisonment after receiving permission for permanent residence and is then sentenced to imprisonment for one of the certain crimes.

The steps up to the decision

1. The immigration office investigates the facts
2. A "Notice of Hearing of Opinions" (意見聴取通知書) is delivered to the person (it states the date and time, the place, and the facts alleged to be the cause)
3. On the designated date, the person or a representative states their opinion and submits evidence
4. The Minister of Justice decides whether to change the status ex officio or to revoke it

Your status is not revoked suddenly one day. Unavoidable circumstances are conveyed at step 3, together with supporting documents. If you do not respond to the hearing of opinions without justifiable grounds, a decision may be made without a hearing, so do not leave the notice unattended when it arrives.

Family members' status of residence

Only the person concerned is covered. The status of residence of a spouse or child does not change on the ground that they are family.

However, if the spouse held the status of residence "Spouse or Child of Permanent Resident" (永住者の配偶者等), the basis for that status is lost once the person is no longer a Permanent Resident, so a change to Long-Term Resident or another status becomes necessary.

Source: Immigration Services Agency of Japan, "Q&A on Ensuring the Proper Operation of the Permanent Residence Permission System" (in Japanese), Q12 to Q15; "Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese), Part 4; Immigration Control and Refugee Recognition Act, Article 22-4

How does the immigration office find out?

What triggers it is a report from an official of the national government or a local government. The amendment introduced a provision under which officials may report to the immigration office when, in the course of their work, they come to know of a foreign national who appears to fall under a ground for revocation.

Reporting is not an obligation. As an example, the Guidelines cite cases in the collection of taxes where no intention to pay can be seen no matter how many notices urging payment are sent, and even after a seizure of assets.

The ISA's Q&A states that it is not envisaged that a person will be reported merely for going to a government office to consult about payment. When payment is difficult, do not leave it unattended; consulting the counter about payment in installments or deferral of payment ends up protecting you.

Source: Immigration Services Agency of Japan, "Q&A on Ensuring the Proper Operation of the Permanent Residence Permission System" (in Japanese), Q16; "Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese), Part 3

Three ways to prepare now

The three things to check before the system comes into effect are payments, your residence card, and records.

1. Check whether any taxes or insurance premiums are unpaid. If there was a period when you paid by yourself (ordinary collection, 普通徴収), check your payment status: for resident tax and National Health Insurance, at the counter of your municipal office; for the National Pension, at a Japan Pension Service branch office (年金事務所) or on Nenkin Net (ねんきんネット). Amounts you willfully failed to pay after receiving permission for permanent residence and before the system comes into effect may also be covered if they come to light after it comes into effect.
2. Check the validity period of your residence card. You can apply for renewal from three months before the expiration date. Also review your Notification of Place of Residence (住居地の届出), which is filed when you move.
3. Keep records of the circumstances that prevented you from paying. These include a medical certificate, a separation notice (離職票), a copy of an application for exemption from pension contributions, and a notice of decision on payment in installments or deferral of payment.

Frequently Asked Questions

Are amounts left unpaid before the system comes into effect also covered?

They may be. The Guidelines state that willful non-payment between the grant of permission for permanent residence and the date the system comes into effect is also a ground for revocation if it comes to light after that date. However, the status is not revoked immediately on the basis of the circumstances at a single point in time before that date alone; the decision also takes into account the payment status after that.

Will I lose my permanent residency if I cause a traffic accident?

Accidents caused by negligence (negligent driving causing death or injury) are not covered. What is covered is being sentenced to imprisonment for an intentional crime, such as dangerous driving causing death or injury.

Will my status be revoked if I live abroad for a long time?

Staying abroad is not included in these three grounds for revocation. However, separately from revocation, you need to pay attention to the time limit of your re-entry permission. If you leave Japan under the special re-entry permission (みなし再入国許可), the validity period is one year from your departure.

Summary

Japan's system for revoking permanent residency starts on April 1, 2027, and it covers three cases: "willful non-payment", "violation of obligations concerning the residence card", and "imprisonment for certain crimes". Even when one applies, the general rule is an ex officio change to Long-Term Resident or another status, and there is an opportunity to state your opinion before the decision.

As a first step, checking the payment status of your taxes and insurance premiums and the validity period of your residence card will give you peace of mind.

References

• Immigration Services Agency of Japan, "Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese; October 2026)
• Immigration Services Agency of Japan, "About the Guidelines on Revocation of the Status of Residence of "Permanent Resident"" (in Japanese)
• Immigration Services Agency of Japan, "Q&A on Ensuring the Proper Operation of the Permanent Residence Permission System" (in Japanese)
• Immigration Control and Refugee Recognition Act, Articles 22-4, 22-6 and 62-2