The Long Term Resident Visa is aimed at a very special and narrow category of individuals. It includes people with Japanese ancestry, Indochinese refugees, and the spouses and children of Japanese nationals remaining in China after World War II.
Importantly this is NOT the same as Japanese Permanent Residence Visa, which is broadly available to any foreigner who can meet the requirements. See here for more information about the Applying for Japan Permanent Residence.
Given the special nature of the Long Term Resident Visa, advice be sought from a Japanese embassy or Consul or from an experienced licensed Japanese immigration professional.
The following is by way of general information only.
Who Qualifies to Obtain a Japan Long Term Resident Visa?
Applicants in the following special situations may be able to obtain a Japan Long Term Resident Visa.
- Refugees per the United Nations Convention relating to the Status of Refugees,
- Indochinese refugee settlers,
- Second- and third-generation Japanese settlers,
- Grandchildren of Japanese nationals,
- Spouses of those holding Long Term Resident SOR with a period of stay in excess of one year,
- Unmarried minor children of parents who are one of the following:
- Japanese national,
- Spouse or child of a Japanese national,
- Permanent Resident SOR,
- Spouse or child of an individual holding Permanent Resident SOR,
- Long Term Resident SOR holder with more than one year of Period of Stay, or
- Special Permanent Resident SOR holder;
- Adopted children who are under six years old and whose parents are one of the following:
- Japanese national,
- Permanent Resident SOR,
- Long Term Resident SOR holder with more than one year of Period of Stay, or
- Special Permanent Resident SOR holders.
What Documents will be Required to Obtain a Japan Long Term Resident Visa?
The basic documents that may be required for a Long Term Resident Visa are as follows:
- A copy of the family registration, marriage certificate, birth certificate, and other documents that certify the status of the Applicant.
- Documents certifying that the Applicant will be able to meet all expenses associated with their stay in Japan. In cases where such expenses will be paid by another person, documents certifying the income of that person.
- A letter of guarantee from the person living in Japan.
General Considerations Associated with the Japan Long Term Resident Visa
The following are some general issues that applicants for a Japan Long Term Resident Visa may wish to consider.
1. Japan Tax Planning Opportunities for Japan Long Term Resident Visa Applicants
Depending upon the exact situation, there may be tax planning opportunities for the holder of a Japan Long Term Resident Visa. Items such as employer provided housing, commuting allowance, and employer funded home leave can result in significant individual tax savings. In some circumstances, off-shore payment of compensation can result in tax savings if the holder of the Japan Long Term Resident Visa will spend time outside Japan on business.
The following article provides more information about this important issue Japan Taxes: Tax Planning for Foreigners Working in Japan.
2. Japan Residence Card
Holders of Japan Long Term Resident SOR will generally receive a Japan Residence Card.
This is an official identification card that includes an IC chip. The Residence Card contains personal information such as your name, address, birth date, residence status (in this case, Japan Long Term Resident SOR), period of stay, etc.
You are required to carry your Residence Card at all times.
3. Tax Considerations Associated with the Japan Long Term Resident Visa
There are three particularly important tax matters to bear in mind as you live and work in Japan:
1. Japanese Tax for holders of Japan Long Term Resident SOR
People living in Japan under Japan Long Term Resident SOR may be working for an institution that handles at least part of their Japan tax matters on their behalf. This is done by way of withholding tax deducted each month and a year-end adjustment as part of the December payroll.
However, if some income is being paid outside Japan, you may need to submit a Japanese tax return by 15 March each year. It is very important that you understand your Japan tax obligations since no extensions are available.
Complying with your Japanese tax obligations is essential in order to renew your visa.
2. US Tax for holders of Japan Long Term Resident SOR
If the holder of Japan Long Term Resident SOR is a US citizen or green card holder, they will continue to have US tax obligations even while living in Japan.
The US rules applicable to Americans living overseas are complex and constantly changing. In order to avoid possible penalties, anyone with a US tax filing obligation should seek specialist advice to ensure that they fulfill their US tax obligations.
3. Taxes when the holder of Japan Long Term Resident SOR leaves Japan
Before leaving Japan, the holder of Japan Long Term Resident SOR is required to fully settle her taxes or appoint a tax agent.
It should also be noted that Japanese local tax is assessed based on where you live on 1 January each year. As a result, departing Japan prior to 1 January can result in significant tax savings.