How many years of pension and tax are subject to examination? How does tax payment affect naturalization application?

In this columnFrequently Asked Questions When Applying for Naturalization "Tax Payment Status"I will explain.

Whether or not you pay taxes = How much does your tax payment status affect your naturalization application?We often receive questions about.
``I have unpaid taxes, can I still apply for naturalization?'' ``I started paying my pension last year, but will my application be rejected?''Of pensions and taxesUnpaidConsultationare very numerous.
Therefore, an administrative scrivener who is familiar with naturalization applications will answer these concerns and questions.

XNUMX.Why is it necessary to pay taxes and pension when applying for naturalization?

1-1 Provisions of Nationality Law

Article 5 of the Nationality Law, which stipulates the conditions for permitting naturalization applications, stipulates as follows.

Article 5
The Minister of Justice may not permit the naturalization of a foreigner unless he / she meets the following conditions.
(Somewhat)
three.　Behavior is goodabout

1-2 What does "behavior is good" mean?

Article 5, Paragraph 1, Item 3 of the Nationality Act contains provisions regarding so-called conduct requirements, and the contents of these conduct requirements are as follows:Are you complying with Japanese laws?"about it.

Japanese law provides for tax payments and pensions, and in the naturalization examination, it will be examined whether these payments are made legally.
When it comes to tax and pension payments, if you fail to pay them, it will be considered that you are not complying with the law, and there is a risk that your naturalization application will be rejected.

So, how many years does it take to be in arrears for each of taxes and pensions before the possibility of approval increases?

XNUMX. How much does tax/pension delinquency affect naturalization?

2-1 How many years is the tax payment status subject to examination?

▼ For salaried employees (those who have not filed a final tax return)

In principle

• Income tax for the last year
• Resident tax for the last year

Whether or not you have paid the tax will be subject to examination of the naturalization application.

▼ For sole proprietorships

In principle

• Income tax for the last year
• Resident tax for the last year
• Personal business tax for the last 2 years
• Consumption tax for the last 2 years

Whether or not you have paid the tax will be subject to examination of the naturalization application.

▼ For corporate managers

In principle

• Income tax for the last year
• Resident tax for the last year
• Corporate tax for the last two years
• Corporate business tax for the last two years
• Corporate city prefectural tax for the last year
• Consumption tax for the last 2 years

Whether or not you have paid the tax will be subject to examination of the naturalization application.
■For Special Permanent Residents will be important.

2-2 How many years of pension payment information is subject to examination

▼ For salaried employees (those who have not filed a final tax return)

In principle

• Welfare pension for the last year

However, it will be subject to examination of naturalization application.

▼ For sole proprietorships

In principle

• Employee pension(Qualified person)　Of the previous year

However, it will be subject to examination of naturalization application.

▼ For corporate managers

In principle

• Welfare pension for the last year

However, it will be subject to examination of naturalization application.
■For Special Permanent Residents will be important.

2-3 What will happen to the final tax return?

Tax returns are not only filed by sole proprietors and self-employed people, but may also be required by office workers, part-time workers, and part-time workers.
In a naturalization application, whether or not the final tax return is appropriate depends not only on the behavioral requirements but also on the livelihood requirements.Be careful because it is a part.

Mainly in the following cases, even full-time employees, part-time workers, and part-time workers are required to file a tax return.

• ・ Part-time job or part-time job2 or more placesIf you are
• -Income from real estateIf there is
• -Side business with income exceeding 20 yen per yearIf you are
• ・ In the middle of the yearChange of job, retirement(Not required if you are making year-end adjustments at the company you are changing to)

2-4 Does the tax payment situation of the family affect?

Income tax payment certificates are mainly required

• ・ Apply for naturalizationPrincipal
• ・ With the personCohabitationThose who are doing
• ・ The person'sSupporters of living expenses

.
If these people do not pay their taxes properly, their naturalization application may be denied.

2-5 Can I apply for naturalization even if there is a delinquency?

If you have a tax delinquency, you cannot submit a tax certificate that has not been paid.After paying the unpaid amount in full, have the tax payment certificate issued with no unpaid amount and submit it to the Legal Affairs Bureau.
If you have not paid the national pension, you need to pay for one year before applying for naturalization.

The key point when applying is that even if you make a mistake,Do not apply falselyThat's it.If you are concerned about your tax payment status or pension payment status, please consult with an expert administrative scrivener or legal affairs bureau.

"I want to naturalize, but can I apply?""Do I meet the conditions?If you are uncertain, please contact the administrative scrivener corporation Climb.