Rules changelog

Every rule the audit applies comes from a published source. When a source changes, the rule changes here first, with the date. Reports carry the rules version they were built with, so an older report can always be traced back.

2026-10-04 · rules version 2026-10-04.2

• A bill is not proof of non-payment. An installment that a 納税通知書 or 国保 納入通知書 lists without a payment now counts as "no evidence yet" (it asks for the receipt) instead of "unpaid". Only a record that states non-payment — 未納 on a pension record, arrears on a certificate, a 督促状 — counts as unpaid.
• Question 6 (period of stay) is answered for your planned filing date, like questions 2–5. The comparison of your clean date with 31 March 2027 stays in its own section.
• Household income and public burden: the revised guideline applies these two factors to applications filed from 1 April 2026 that were still pending on 1 October 2026, and to all applications from 1 April 2027 (guideline 第６). Its text says nothing about applications filed between 2 October 2026 and 31 March 2027; earlier wording on this site implied more.

2026-10-04 · rules version 2026-10-04.1 (launch)

• Review windows per route from ISA's document lists and the three self-check sheets: resident tax 5 years (spouses and HSP 70: 3; HSP 80, J-Skip and children of Japanese nationals or permanent residents: 1), pension and health insurance 2 years (HSP 80, J-Skip and children: 1). Sources: 提出書類一覧表（就労資格）, （就労資格以外）, self-check sheets.
• Late payment = paid after the original deadline. ISA's guideline (revised 24 Feb 2026): payment after the original deadline is, in principle, evaluated negatively even if fully paid at the time of application. A late item stays inside the review window until the later of its deadline and its payment date is older than the window (our cautious reading).
• Deadlines: resident tax 普通徴収 — four installments in June, August, October and January, on dates set by each municipality (地方税法 第320条); we use the dates printed on your own notice. 国民年金 — end of the following month (国民年金法 第91条). National taxes — 申告所得税 by 15 March (所得税法 第128条).
• Closed days: a deadline on a Saturday, Sunday, national holiday or 29–31 December (and 1–3 January) moves to the next business day (地方税法 第20条の5第2項, 施行令 第6条の18第2項; 国税通則法 第10条第2項). We apply the same rule to 国民年金 and 国保料 deadlines.
• 31 March 2027: the revised guideline of 1 Oct 2026 applies to applications filed from 1 April 2027. For filings by 31 March 2027 a 3-year period of stay counts as the longest; afterwards only for the first application filed from 1 April 2027 by someone holding a 3-year stay on 31 March 2027, decided before that stay expires (guideline, note 4).
• Household income factor applies to applications filed from 1 April 2026 that were pending on 1 Oct 2026, and to all applications from 1 April 2027. ISA does not publish the amounts.
• Fee: ¥200,000 on approval for applications received from 1 October 2026 (¥10,000 for those received by 30 September 2026) — ISA fee notice.
• Spouses filing from 1 April 2027 need 5 years of marriage and 3 years in Japan; children 3 years in Japan.