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Japan · Work

Japan Legal/Accounting visa

First stay: 5 yrs

Legal and Accounting Services (法律・会計業務)

Checked against official sources on Change log

Legal/Accounting visa is a work route for Japan. Checked 2026-10-12 against the official source.

Government fees
¥10k ≈ $63 · +6 more
Processing
1–3 months
First stay
5 yrs

Cost, time and long term

To apply: 7 government fees listed below; decision: 1–3 months. No lawyer or agent fee is included.

Government fees¥10k ≈ $63 · +6 more
  • JPY 10,000 (≈ $63)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 months or less; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • JPY 15,000 (≈ $95)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 3 months up to 6 months; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • JPY 21,000 (≈ $130)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 6 months and under 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • JPY 27,000 (≈ $170)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • JPY 42,000 (≈ $260)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 1 year and under 3 years; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • JPY 56,000 (≈ $350)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 years or more and under 5 years; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • JPY 65,000 (≈ $410)Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 5 years or more; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
RenewalRenewable

Renewable in Japan before the period of stay ends; the period granted is 5 years, 3 years, 1 year or 3 months.

Immigration Services Agency of Japan

Permanent residenceAfter 10 years of residence

Permanent residence normally needs 10 years in Japan, including at least 5 years on a work or residence status, plus tax, pension and conduct conditions. Decisions take 4 to 6 months on the ministry's standard. Under the guideline revised on 1 October 2026 the ministry also looks at whether you hold the longest period of stay allowed for your status (a 3-year period counts as the longest for applications filed up to 31 March 2027), and an absence from Japan of 6 months or more in one trip, or 2 years 6 months in total, in the last 10 years without good reason counts against the application.

Immigration Services Agency of Japan

CitizenshipAfter 10 years of residence

The Nationality Act (Article 5) sets a minimum of 5 consecutive years of lawful residence in Japan, plus conduct, livelihood and other conditions. The Ministry of Justice's naturalisation Q&A adds that integration into Japanese society is required, such as 10 years or more of residence and Japanese good enough for daily life (speaking, reading and writing). Meeting the conditions does not guarantee permission.

Civil Affairs Bureau, Ministry of Justice of Japan

Processing1–3 months

Standard processing: 1 to 3 months for a Certificate of Eligibility, 1 to 2 months for a change of status inside Japan and 2 weeks to 1 month for an extension.

Immigration Services Agency of Japan, Ministry of Justice

Where to applyAbroad or in-country

Apply for a Certificate of Eligibility through the sponsoring organisation in Japan and then the visa abroad, or change status inside Japan.

Immigration Services Agency of Japan

Why this route may not fit

Check this before you apply.

  • Needs a job offer from an employer in Japan

What you'll need

Who can apply2

  • The applicant works as a lawyer, registered foreign lawyer, certified public accountant or foreign accountant.
  • Tax accountants, labour and social security attorneys, patent attorneys, scriveners, land and house investigators and maritime agents also qualify.

What you must show and pay7

  • A fee of JPY 10,000 (≈ $63) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 months or less; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • A fee of JPY 15,000 (≈ $95) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 3 months up to 6 months; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • A fee of JPY 21,000 (≈ $130) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 6 months and under 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • A fee of JPY 27,000 (≈ $170) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • A fee of JPY 42,000 (≈ $260) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 1 year and under 3 years; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • A fee of JPY 56,000 (≈ $350) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 years or more and under 5 years; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.
  • A fee of JPY 65,000 (≈ $410) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 5 years or more; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.

When you become tax resident

How Japan decides tax residence and treats foreign-source income, from its tax records.

Stay on this route

Up to 5 years at first, renewable

Tax residence

Resident individuals are domiciled in Japan or have continuous residence of 1 year or more.

Foreign-source income

Remittance basis

Non-permanent residents are taxed in Japan on Japan-source income and on foreign-source income paid in or remitted to Japan; foreign-source income paid and kept abroad is outside the Japanese tax base.

Special regime

Non-permanent resident foreign-source income treatment · Tax relief

All tax rules for Japan Tax records checked

Official site
Full official text

Work status for foreign lawyers, certified public accountants and other legally qualified professionals working in Japan. 1 2 3 4 5

What you must show and pay

  • A fee of JPY 10,000 (≈ $63) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 months or less; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3
  • A fee of JPY 15,000 (≈ $95) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 3 months up to 6 months; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3
  • A fee of JPY 21,000 (≈ $130) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 6 months and under 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3
  • A fee of JPY 27,000 (≈ $170) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3
  • A fee of JPY 42,000 (≈ $260) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 1 year and under 3 years; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3
  • A fee of JPY 56,000 (≈ $350) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 years or more and under 5 years; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3
  • A fee of JPY 65,000 (≈ $410) · Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 5 years or more; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. 3

Requirements

  • The applicant works as a lawyer, registered foreign lawyer, certified public accountant or foreign accountant. 1 2
  • Tax accountants, labour and social security attorneys, patent attorneys, scriveners, land and house investigators and maritime agents also qualify. 2

Stay

  • Period of stay is 5 years, 3 years, 1 year or 3 months.
  • First stay: 3 to 60 months, decided case by case.
  • Renewable, subject to the conditions in force at renewal.

Work

Legal or accounting work in the licensed profession.

Family

Eligible spouse and children may apply separately for Dependent status. Your spouse or partner needs their own work permit to work in Japan: permission for activities outside their status, limited to 28 hours a week.

Checked 2026-10-12

Official sources

  1. Status of residence: Legal and Accounting Services (法律・会計業務) · Immigration Services Agency of Japan · checked 2026-10-11
  2. Landing criteria for Legal and Accounting Services (MOJ ordinance extract) · Immigration Services Agency of Japan · checked 2026-10-11
  3. Fees for extension of stay, change of status and permanent residence applied for online from 1 October 2026 · Immigration Services Agency of Japan · checked 2026-10-11
  4. Status of residence "Dependent" (家族滞在) · Immigration Services Agency of Japan · checked 2026-10-12
  5. Permission to engage in activities other than those permitted for "Dependent" status holders · Immigration Services Agency of Japan · checked 2026-10-12
  6. Guidelines for Permission for Permanent Residence (revised 24 February 2026) · Immigration Services Agency of Japan · checked 2026-10-11 · published 2026-02-24
  7. Guidelines for Permission for Permanent Residence (revised 1 October 2026) · Immigration Services Agency of Japan · checked 2026-10-12 · published 2026-10-01
  8. Naturalization: conditions and procedure (Q&A) · Civil Affairs Bureau, Ministry of Justice of Japan · checked 2026-10-12
  9. Certificate of Eligibility application: standard processing period · Immigration Services Agency of Japan, Ministry of Justice · checked 2026-10-11
  10. Application for change of status of residence: standard processing period · Immigration Services Agency of Japan, Ministry of Justice · checked 2026-10-11
  11. Application for extension of period of stay: standard processing period · Immigration Services Agency of Japan, Ministry of Justice · checked 2026-10-11

Legal/Accounting visa and its alternatives

RouteMoney neededStayWork
Legal/Accounting visa–5 yr, renewable–
Engineer/Specialist visa–5 yr, renewableLimited
Highly Skilled Professional–5 yr, renewableLimited
Instructor visa–5 yr, renewableLimited
Intra-company transfer–5 yr, renewable–

Questions people ask

How much money do I need for the Legal/Accounting visa?

A fee of JPY 10,000 (≈ $63). Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 3 months or less; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. A fee of JPY 15,000 (≈ $95). Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 3 months up to 6 months; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. A fee of JPY 21,000 (≈ $130). Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is over 6 months and under 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added. A fee of JPY 27,000 (≈ $170). Extension of stay or change of status, online application filed from 1 October 2026: fee when the period granted is 1 year; a payment-processing charge of JPY 330 (≈ $2) (JPY 550 (≈ $3) from 3 years) is added.

How long can I stay on the Legal/Accounting visa?

Period of stay is 5 years, 3 years, 1 year or 3 months.

How long does the Legal/Accounting visa take to process?

Standard processing: 1 to 3 months for a Certificate of Eligibility, 1 to 2 months for a change of status inside Japan and 2 weeks to 1 month for an extension.

Can I work on the Legal/Accounting visa?

Legal or accounting work in the licensed profession.

Can I bring my family on the Legal/Accounting visa?

Eligible spouse and children may apply separately for Dependent status.

Does the Legal/Accounting visa lead to permanent residence in Japan?

Time on the Legal/Accounting visa counts toward permanent residence in Japan, which the rules allow after 10 years of residence. Time on the Legal/Accounting visa counts toward citizenship, which the rules allow after 10 years of residence.

Is there a tax break for Legal/Accounting visa holders in Japan?

Non-permanent resident foreign-source income treatment: Non-permanent residents are taxed in Japan on Japan-source income and on foreign-source income paid in or remitted to Japan; foreign-source income paid and kept abroad is outside the Japanese tax base. It's separate from the visa and has its own conditions.

Tax

Special regime

Non-permanent resident foreign-source income treatment

Tax relief

Foreign-source income: Remittance basis
Details
  • Who: Resident: domicile or continuous residence in Japan for one year or more

Non-permanent residents are taxed in Japan on Japan-source income and on foreign-source income paid in or remitted to Japan; foreign-source income paid and kept abroad is outside the Japanese tax base.

Taxed on

Income tax on all Japan-source income plus foreign-source income that is paid in Japan or remitted to Japan from abroad, at the progressive national rates of 5% to 45%.

Who it applies to

  • Resident: domicile or continuous residence in Japan for one year or more.
  • Non-Japanese nationality.
  • Domicile or residence in Japan for an aggregate of five years or less within the preceding ten years.

Exclusions

  • Japan-source income, including pay for work performed in Japan, is taxed in full.
  • Residents who are not non-permanent residents are taxed on worldwide income.

Tax residence

Resident = domicile, or continuous residence of one year or more. Non-permanent resident = non-Japanese national resident for an aggregate of five years or less in the preceding ten years. Based on facts, not visa type.

Visas

No visa grants this treatment; it follows tax residence and nationality.

Other taxes

Consumption tax: standard rate 10% (7.8% national plus 2.2% local) and reduced rate 8% (6.24% national plus 1.76% local). Local inhabitant tax and social insurance are separate.

Checked against official sources on Change log

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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Ask the AI about this route AI

An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.

Checked on 2026-10-12 against 11 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

  1. Status of residence: Legal and Accounting Services (法律・会計業務) · Immigration Services Agency of Japan · checked 2026-10-11
  2. Landing criteria for Legal and Accounting Services (MOJ ordinance extract) · Immigration Services Agency of Japan · checked 2026-10-11
  3. Fees for extension of stay, change of status and permanent residence applied for online from 1 October 2026 · Immigration Services Agency of Japan · checked 2026-10-11
  4. Status of residence "Dependent" (家族滞在) · Immigration Services Agency of Japan · checked 2026-10-12
  5. Permission to engage in activities other than those permitted for "Dependent" status holders · Immigration Services Agency of Japan · checked 2026-10-12
  6. Guidelines for Permission for Permanent Residence (revised 24 February 2026) · Immigration Services Agency of Japan · checked 2026-10-11
  7. Guidelines for Permission for Permanent Residence (revised 1 October 2026) · Immigration Services Agency of Japan · checked 2026-10-12
  8. Naturalization: conditions and procedure (Q&A) · Civil Affairs Bureau, Ministry of Justice of Japan · checked 2026-10-12
  9. Certificate of Eligibility application: standard processing period · Immigration Services Agency of Japan, Ministry of Justice · checked 2026-10-11
  10. Application for change of status of residence: standard processing period · Immigration Services Agency of Japan, Ministry of Justice · checked 2026-10-11
  11. Application for extension of period of stay: standard processing period · Immigration Services Agency of Japan, Ministry of Justice · checked 2026-10-11

Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.