---
title: "Renewal Requirements: Taxes, Physical Presence, and Documents"
url: https://memocore.ai/memos/6a5f62cd63d783ad68709371
project: "Doing Business in Japan"
tags: "japan-business, visa-business-manager, current-2025"
updated_at: "2026-07-21T12:15:09.391Z"
---

# Renewal Requirements: Taxes, Physical Presence, and Documents

At renewal, immigration assesses good-faith payment of taxes and social-insurance contributions, and whether the applicant has been absent from Japan for long periods without valid reason — this too can be grounds for refusal. A BM holder spending more than 180 days a year outside Japan will find renewal harder because of the lack of physical presence in the country. A Business Visit visa is an option for a non-resident director, allowing visits for client meetings, but under the new rules prolonged absence can itself become grounds for refusing renewal.

A sample renewal document package cited by a lawyer (March 2026) includes: photo, passport, residence card, 住民票 for all household members, 源泉徴収票 for employees (法定調書合計表), certificates of municipal tax (住民税) payment or non-payment for 2 years, 決算文書 for the latest fiscal year, 登記事項証明書 (履歴事項全部証明書, full corporate registry certificate), proof of at least 1 full-time staff member (salary documents plus 住民票), proof of Japanese language ability (JLPT certificates, or salary records for a "Japanese-speaking" staff member), and proof of payment of all taxes and insurance contributions (labor insurance, social insurance, withholding/corporate/consumption tax, local taxes). Attaching the director's personal kakutei-shinkoku tax return is also useful. Based on chat experience, a business plan is usually not required for renewal — only for the initial application (except in higher-risk cases).