Proof Materials to Ensure Tax Payment Deferral due to Disaster is Not Considered “Failure to Fulfill Public Obligations”#
When applying for Permanent Residence or Naturalization in Japan, one of the most critical requirements is the “fulfillment of public obligations.” This generally necessitates the timely payment of income tax, resident tax, pension premiums, and health insurance premiums. However, given that Japan is prone to natural disasters such as earthquakes and typhoons, there are instances where applicants are physically unable to make payments on time or face economic hardship due to disaster damage.
This article provides an objective explanation of the documentation required to prove that a tax payment deferral caused by a disaster—such as the Noto Peninsula Earthquake—does not constitute a negative factor in immigration examinations. It outlines how to demonstrate that such delays are legally sanctioned and do not violate the requirement for good conduct.
The Distinction Between “Delinquency” and “Deferral”#
It is crucial to first understand the clear distinction made by the Immigration Services Agency (ISA) between “delinquency” (taino) and “deferral” (yuyo).
Delinquency refers to a failure to pay taxes by the deadline due to negligence or lack of funds without official permission. This is viewed strictly as a violation of Japanese law and is often a fatal flaw in applications for permanent residence or naturalization.
Deferral, on the other hand, is a formal legal procedure based on the Act on General Rules for National Taxes or the Local Tax Act. If a deferral is officially granted due to a disaster, the taxpayer is legally exempted from paying until the new deadline. Therefore, utilizing this system is not inherently considered a “failure to fulfill public obligations.” The key is to provide documentary evidence proving that the non-payment is not an act of negligence, but a state of “authorized waiting.”
Essential Supporting Documents (Proof Materials)#
To substantiate that a delay in payment or a current outstanding balance is due to a disaster, the following documents must be prepared. These serve to demonstrate to the examiner that the applicant intends to comply with the law.
1. Disaster Victim Certificate (Risai Shomeisho)#
This is the most fundamental document issued by the municipality where the applicant resides. It certifies the extent of damage to the applicant’s home or property. Submitting this proves that the applicant is a direct victim of the disaster and provides objective evidence that their daily life and economic activities were disrupted by force majeure.
2. Notice of Permission for Tax Deferral (Nozei no Yuyo Kyoka Tsuchisho)#
If an applicant individually applies for a tax deferral at a tax office or municipal office and is approved, this notice is issued. When applying for Permanent Residence, one must submit tax certificates (Nozei Shomeisho) for the past several years. During a deferral period, these certificates may still show an “unpaid” status or an outstanding balance. Attaching the “Notice of Permission” proves that this unpaid status is legally sanctioned and is not a default.
3. Copy of Official Gazette or Notification regarding Regional Extension#
In the event of a large-scale disaster, the National Tax Agency or local governments may designate specific regions and automatically extend filing and payment deadlines for all residents in that area (Regional Designation). In such cases, an individual “permission notice” might not be issued to each person. Instead, the applicant should print the relevant page from the National Tax Agency’s website or the Official Gazette that lists the designated regions and the extended deadlines. This should be submitted alongside proof of residence (such as a Residence Certificate) to show that the applicant falls under this regional exemption.
4. Statement of Reasons (Riyusho)#
In addition to official certificates, a self-authored “Statement of Reasons” is vital. This document connects the dots for the immigration examiner. It should specifically detail:
- The Circumstances: The specific date and nature of the damage suffered, and why it physically or economically prevented payment.
- The Procedure: The timeline of applying for the deferral.
- The Plan: A clear schedule for when payment will be completed (or a statement that it has already been completed after the situation stabilized).
Examiners handle a vast number of cases. A well-written statement that proactively explains the situation reduces the burden on the examiner and highlights the applicant’s honesty.
Strategic Considerations for the Application#
The Ideal Timing: “Paid in Full”#
While the deferral system validates the delay, it is undeniable that having a status of “fully paid” at the time of examination is the safest route for Permanent Residence or Naturalization applications. If the applicant has recovered economically, it is often advisable to pay the deferred taxes before submitting the immigration application. Presenting a record of “delayed due to disaster, but now fully paid” is generally smoother than applying while a balance remains outstanding.
Applying During the Deferral Period#
If an application must be submitted while taxes are still being deferred, the examination will proceed with an outstanding balance. The logic here is that “no tax is currently due” because the deadline has been extended. However, examiners may scrutinize the “Independent Livelihood Requirement” (financial stability) more strictly. In this scenario, it is essential to provide additional evidence of assets, a stable job, or a recovery plan to prove that the financial impact of the disaster is temporary and that there is no long-term risk of becoming a public burden.
Conclusion#
Tax payment deferral due to a disaster is a legal right protecting victims. Utilizing this system should not, in principle, penalize an applicant in immigration procedures. However, the Immigration Services Agency judges strictly based on documentation.
To avoid any misunderstanding that the applicant is simply “not paying taxes,” it is essential to provide a complete set of objective proofs—specifically the Disaster Victim Certificate and the Notice of Permission for Tax Deferral—accompanied by a sincere Statement of Reasons. By transparently demonstrating that the failure to pay on the original date was due to unavoidable forces and that the correct legal procedures were followed, applicants can uphold their credibility regarding the fulfillment of public obligations.