Resident Tax, Health Insurance and Pension Slips: Your Payment Book (2026)

Who pays by slip

Resident tax is taken from your pay only while an employer does it (特別徴収). You pay it yourself by slip (普通徴収) if you are self-employed, if you left a job (the rest of the year's tax comes as slips unless the last employer takes it from the last pay), or if your employer does not withhold it. National health insurance and the national pension are paid by slip by everyone not in an employer's insurance: freelancers, students, people between jobs.

An approved exemption or the student deferral of the pension is not a late payment. Leave those months out of the book.

How to pay

With the slip at a convenience store until the date printed on it, at a bank, post office or the city office, by Pay-easy, or by the smartphone apps and credit cards your city accepts. The surest way is automatic debit (口座振替): ask your bank or the city office.

The national pension is ¥17,920 a month this year. Paying several months ahead (前納) costs less.

When a slip is late

Late interest (延滞金) on local taxes runs from the day after the due date, and the city must send a reminder (督促状) within 20 days of it. Pay as soon as you can; if the slip can no longer be used at a convenience store, pay at a bank or the city office, or ask for a new slip.

If you cannot pay, go to the city tax or insurance counter before the due date and ask to pay in parts (分納).

What immigration looks at

For permanent residency on a work status, immigration asks for resident tax certificates of the last 5 years and proof that each slip was paid on time ("no payment after the due date"), with the receipts, and the pension and health insurance record of the last 2 years. Spouses of Japanese and permanent residents: 3 years of resident tax.

Renewals and changes of status also weigh taxes: unpaid taxes count against you, and large or long unpaid taxes or health insurance are treated as not meeting the duty. From 1 April 2027 a permanent resident who deliberately does not pay taxes or social insurance can lose the status.

Leaving Japan

Resident tax for a year is owed by whoever lived in Japan on 1 January. Before you leave, pay the rest of the year's slips at once, or name a tax representative (納税管理人) at the city office to pay them for you.

The due dates of April 2026 to March 2027

By the rules, moved past weekends and holidays. The resident tax and health insurance dates are those of most cities (the last day of the month); your slip has the final word.