Renewing your Business Manager visa: the tax side

October 31, 2026

In short

When you renew a Business Manager visa (経営・管理), the Immigration Services Agency (ISA) looks at your company's latest financial statements and whether the company has paid its taxes and social insurance.
If you keep your books in order and pay on time, you will be well prepared for this part of the review. I handle the tax side; the visa application itself is handled by an administrative scrivener (行政書士).

1. Tax documents you submit for the renewal

Most small companies fall into Category 3 or 4 in the ISA's list. For these companies, the renewal documents include:

• A copy of the financial statements for the most recent fiscal year (決算文書)
• Your own resident tax certificates (taxable income and payment status for one year), issued by the city where you lived on January 1
• Documents showing that the company has met its public obligations: labor insurance and social insurance (enrollment and payment), and tax payment certificates (納税証明書)

For a company, the taxes whose payment status is checked are:

The ISA's Q&A says that all applicable documents must be submitted, not just one of them. Certificates for national taxes come from the tax office; certificates for local taxes come from the prefectural tax office and the city office.

Sources: ISA, "Status of Residence: Business Manager" (renewal, Categories 3 and 4); ISA, "Revision of the landing standards for Business Manager", Q24, Q26 and Q27 (Japanese pages; checked on October 31, 2026)

2. How your financial statements are read

One year of losses does not decide the matter by itself. The ISA looks at the last two fiscal years, including the balance sheet. In summary (my translation):

The "qualified third party" is described as a person with a public qualification recognized as capable of evaluating companies, "such as a small and medium enterprise management consultant or a certified public accountant".

Source: ISA, "Clarification of the status of residence standards for foreign business owners", section 3 (Japanese page; checked on October 31, 2026)

3. Unpaid tax and penalty tax count against you

Large or long-standing unpaid taxes are treated as a negative factor. In addition, the ISA says that if the company has received a consumption tax refund it was not entitled to, or has been assessed heavy additional tax (重加算税, the penalty for concealing or disguising facts) on income tax or corporate tax, this is treated as a particularly negative factor.

Problems with labor laws, social insurance and labor insurance are also negative factors, and the ISA notes that some renewals have been refused for these reasons.

I used to examine companies as a tax investigator. Heavy additional tax usually follows a tax audit, so the best protection is to keep records that can be explained, every month.

Sources: ISA, "Clarification of the status of residence standards for foreign business owners", section 4(1) (revised June 2026); "Revision of the landing standards for Business Manager", Q2

4. The new JPY 30 million standard and the transition period

Since October 16, 2025, the standard for the Business Manager visa includes business assets (capital) of JPY 30 million or more. For people who already held the visa:

• Until October 16, 2028, a renewal will not be refused only because the new standard is not met.
• After that date, if the business is in good condition, the company has properly paid its corporate tax and other taxes, and it is expected to meet the new standard by the next renewal, the ISA will make an overall judgment. Falling short of JPY 30 million does not by itself lead to a uniform refusal.

In other words, your tax record matters even more during and after the transition period.

Source: ISA, "Revision of the landing standards for Business Manager", introduction (in force on October 16, 2025), Q1 and Q3 (Japanese page; checked on October 31, 2026)

5. What you can do now

• Check your balance sheet two or three months before your year-end. Is there an accumulated deficit? Do liabilities exceed assets? There is still time to act before the books close.
• Pay every tax by its deadline. Withholding tax is due monthly (or twice a year under the special schedule), and the annual return is generally due within two months after your year-end. I give my English-speaking clients a one-page tax calendar for their company.
• Request tax certificates early. They come from different offices (tax office, prefecture, city), so plan this into your renewal schedule.
• If an evaluation by a third party may be needed, start preparing your business plan and forecast early, together with the person who will evaluate it.
• Leave the visa application to an administrative scrivener. The ISA notes that preparing application documents for a fee is reserved for lawyers and administrative scriveners. I work with a partner administrative scrivener and share the tax documents they need.

This article is general information based on the ISA's published guidance as of October 31, 2026. Each renewal is decided by the ISA case by case, and I cannot promise any result. The English wording above is my own translation of the Japanese originals.

If you would like me to look at your company's financial statements before your next renewal, please contact me via LINE.

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