Checkpoints When Requested to Submit Salary Slips for the Last 3 Months#

During the application process for a change or extension of a status of residence (visa) in Japan, applicants may receive a “Notice of Request for Submission of Additional Materials” (Shiryo Teishutsu Tsuichisho) from the Immigration Services Agency. This notice indicates that the examiner requires further verification before making a final decision. One of the most common documents requested in this context is “copies of salary slips (pay stubs) for the last three months.”

Why does the Immigration Agency require recent salary slips when documents such as employment contracts and annual taxation certificates have likely already been submitted? This request serves a specific purpose beyond merely verifying employment. It is a tool to cross-reference financial stability, legal compliance, and consistency with previous declarations.

Below is an objective explanation of the critical checkpoints one must review before submitting these documents to the Immigration Services Agency.

The most critical area of scrutiny on a salary slip is the “Deductions” section. A standard Japanese salary slip details not only the gross payment but also specific deductions for Health Insurance (Kenko Hoken), Employees’ Pension Insurance (Kosei Nenkin), Employment Insurance, Income Tax, and Residence Tax.

Examiners check these items to verify the following:

Enrollment in Social Insurance: If the applicant works for a company that is legally required to enroll its employees in Social Insurance, these premiums must be deducted from the salary. If the deduction columns are blank or show zero, the examiner may suspect that the employer or employee is evading mandatory social insurance enrollment.
Residence Tax Payment Method: Residence tax is typically deducted directly from the salary (Special Collection). If it is not deducted, it implies the applicant is under the “Ordinary Collection” system and must pay it personally at a convenience store or bank. In this case, the examiner may doubt whether the payments are actually being made. If the salary slip shows no tax deduction, it is advisable to voluntarily submit copies of payment receipts to prove that tax obligations are being met.

2. Consistency Between Contracted and Actual Income#

The second checkpoint involves comparing the “Gross Payment” on the salary slip against the “Employment Contract” or “Notice of Working Conditions” submitted during the application.

If the contract states a monthly salary of 250,000 yen, but the salary slip shows a gross payment of only 180,000 yen, this discrepancy will raise a red flag. While there may be legitimate reasons for this—such as unpaid leave due to illness or a leave of absence—it is crucial to explain this discrepancy. Without an explanation, the examiner may suspect that the employment conditions have deteriorated or that the initial contract was fraudulent.

Conversely, if the salary is significantly higher than the contracted amount, the examiner will investigate whether this is due to excessive overtime work or undeclared allowances, which leads to the next point.

3. Compliance with Labor Standards (Overtime Work)#

Salary slips typically detail overtime allowance and the number of overtime hours worked. The Immigration Agency reviews this to ensure compliance with the Labor Standards Act.

For Work Visas: If the overtime hours are excessive and violate the “Article 36 Agreement” (an agreement between the employer and employees regarding overtime), the examiner may question the compliance and suitability of the sponsoring organization. Chronic overwork can be seen as a negative factor regarding the stability and legality of the employment.
For Student to Work Visa Changes: If an applicant is changing from a student visa to a work visa, past salary slips may be requested to check for violations of the 28-hour-per-week limit on part-time work (Permission to Engage in Activity Other Than That Permitted under the Status of Residence Previously Granted). A salary slip showing excessive income during the student period can be evidence of illegal employment, leading to a denial of the new visa.

4. Dependent Allowances and Family Status#

A frequently overlooked section is the “Number of Dependents” or “Dependent Allowance.” Applicants must ensure that the number of dependents listed on the salary slip matches the information provided in the application form and tax documents.

A common issue arises when an applicant claims overseas relatives as dependents to reduce income tax withholding. While this can be legal if proper documentation is provided to the tax office, claiming dependents who do not actually rely on the applicant for financial support constitutes tax evasion. If the Immigration Agency determines that the applicant has manipulated dependent status to evade taxes, this is viewed as a failure to fulfill legal obligations, significantly jeopardizing the application.

5. Commuting Allowance and Location Consistency#

The payment of commuting expenses is also a point of verification. If the applicant’s home address is far from the workplace, but the salary slip shows no commuting allowance or an amount that does not match the distance, it may raise suspicions.

The examiner might suspect that the applicant is not actually working at the declared location (e.g., a “paper company” situation) or is living at an undeclared address. Consistency between the residential address, workplace location, and commuting allowance helps prove the reality of the employment.

Action Plan: The Importance of Explanatory Statements#

What should an applicant do if they discover a discrepancy or a potentially problematic item on their salary slips?

Simply submitting the slips without context is risky. If there are any irregularities—such as a month with low income due to sickness, or a lack of tax deductions because it was the first month of employment—it is highly recommended to attach a “Statement of Reasons” (Riyusho).

This statement should be:

Honest: Clearly state the facts.
Concise: Briefly explain the reason for the discrepancy.
Evidentiary: Where possible, reference attached evidence (e.g., “Regarding the residence tax not being deducted, please find attached the receipts showing I paid it personally.”).

Conclusion#

When the Immigration Services Agency requests “Salary slips for the last three months,” they are conducting a holistic review of the applicant’s life in Japan. They are verifying not just the income amount, but the applicant’s compliance with tax laws, labor laws, and social insurance obligations.

Receiving this request is not a sign of rejection; it is an opportunity to provide proof of a stable and legal lifestyle. By carefully checking the points outlined above—deductions, consistency with contracts, overtime hours, and dependent status—and providing explanations where necessary, applicants can demonstrate their integrity and eligibility. The most important rule is to ensure that the documents submitted tell a consistent and truthful story.