Long-Term Life in Japan: Renewals, Records, and Local Rules
A yearly maintenance calendar for taxes, pension, health insurance, residence renewal, My Number certificates, and records after the first year in Japan.
After the first year in Japan, life starts to repeat through annual notices. Tax filing comes in February and March, resident-tax notices arrive in May or June, National Health Insurance notices arrive around June, residence renewal opens about 3 months before expiry, and year-end adjustment happens in December.
Annual maintenance calendar
January is when employees receive the 源泉徴収票 from the employer. Freelancers and sole proprietors do not get one employer summary, so invoices, expense records, and withholding slips need to be organized before tax season.
February 16 to March 15 is the ordinary 確定申告 window. Medical expense deductions, side income above ¥200,000 for many employees, mid-year resignation without a new year-end adjustment, and sole-proprietor income can all require filing through e-Tax or the tax office.
May to June is resident-tax notice season. Resident tax is based on the previous year’s income and is commonly about 10 percent combined prefectural and municipal tax. Company employees often pay through payroll from June to the following May; others receive payment slips.
Tax situations to watch
Regular employees usually finish income tax through 年末調整 in December, but that system does not cover every case. Annual income above ¥20,000,000, side income above ¥200,000, medical expenses over the deduction threshold, or leaving a job mid-year can push the person into 確定申告.
Freelancers and sole proprietors file every year from February 16 to March 15. The National Tax Agency’s e-Tax system can handle online filing, but My Number Card certificates and card-reader or smartphone setup need to work before the final week.
Resident tax is separate from national income tax. The notice usually arrives in May or June, and payment runs from June to the following May. A low-income year will reduce the next year’s tax, not the current year’s notice.
Source: National Tax Agency: Final tax return guide.
Pension while registered as a resident
Anyone with resident registration is expected to be in either National Pension or Employees’ Pension. Students, freelancers, and many self-employed people use National Pension; company employees normally join Employees’ Pension through payroll.
National Pension premium is ¥16,980 per month in 2025. Students can apply for the student payment special system, and low-income residents can apply for exemption or postponement. Those periods can still count for eligibility rules when approved properly.
Employees’ Pension is split between employer and employee, with the employee side around 9.15 percent of salary. Foreign residents leaving Japan can apply for the lump-sum withdrawal payment, with refunds limited by the covered contribution period, commonly up to 5 years in current rules.
Source: Japan Pension Service: National Pension procedures.
Health insurance changes after jobs move
Company employees usually join the employer health insurance plan, such as Japan Health Insurance Association or a corporate health insurance society. The employee contribution is often around 4.9 to 5.2 percent of salary, with the employer paying a matching share.
Students, freelancers, and people who leave a job usually move to National Health Insurance through the municipal office. Enrollment after moving in or leaving employment should be handled within 14 days. Premiums depend on the previous year’s income and can range from a few thousand yen to much more per month.
任意継続 lets a person keep the former employer’s health insurance for up to 2 years after leaving, but the person pays the full premium instead of the employee half. It can still be cheaper than National Health Insurance when the previous year’s income was high.
Source: MHLW: Health insurance system.
Residence renewal and certificates
Residence renewal is normally accepted from about 3 months before the period ends. Common documents include residence card, passport, employment or enrollment proof, resident record, withholding slip, taxation certificate, and tax payment certificate, depending on status.
Missing tax certificates or employment documents can trigger a 2025 immigration correction request and delay the result by weeks. A person with unstable income in the previous year should start 2 to 3 months early because explanation materials often take time.
My Number Card and electronic certificates also expire. Renewal can usually be done at the municipal office from 3 months before expiry, and the electronic certificate matters for e-Tax, convenience-store resident-record copies, and some online procedures.
Source: Immigration Services Agency: Extension of Period of Stay, My Number Card official site.
Mistakes that interrupt the rhythm
Health insurance stops on the resignation date. If the person assumes the old company continues coverage, a clinic visit after the next day can become 100 percent self-pay until National Health Insurance or 任意継続 is fixed.
Side income below ¥200,000 may avoid national income-tax filing for some employees, but resident-tax declaration can still be required by the municipality. The safe answer comes from the city office, not only from the national tax rule.
Residence renewal should not wait until the final week. Tax certificates, employment certificates, school documents, and explanation letters can take 1 to 2 months when income or status changed during the year.
Useful terms
- 確定申告: annual tax return
- 源泉徴収票: withholding tax slip
- 住民税: resident tax
- 国民健康保険: National Health Insurance
- 在留資格更新申請: residence status renewal application