Article 3Details of Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation
第三条（給与が非課税とされる外国政府職員等の要件の細目）
The person specified by Ministry of Finance Order as prescribed in Article 24, item (i) (Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation) of the Order is to be a special permanent resident specified by the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).
令第二十四条第一号（給与が非課税とされる外国政府職員等の要件）に規定する財務省令で定める者は、日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）に定める特別永住者とする。
special permanent resident
特別永住者
A person who may live in Japan permanently under a status the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan sets up for those who lost Japanese nationality under the Treaty of Peace with Japan (平和条約国籍離脱者) and for their descendants who were born in Japan and have lived there since, as each generation between them did (Articles 2 to 5). The first are those who lost Japanese nationality under the Treaty and have lived in Japan without a break since 2 September 1945 or earlier, or were born in Japan between then and the day the Treaty came into force and have lived there since, to a parent who had lived in Japan from 2 September 1945 or earlier and lost, or would have lost, Japanese nationality under the Treaty (Article 2, paragraph (1)). Anyone among them who, when the Act came into force, was in Japan under one of the arrangements earlier laws made for them (the stay Act No. 126 of 1952 allowed, permanent residence under the special Act for nationals of the Republic of Korea, the Permanent Resident status of residence, or the status of residence for a child of such a person) has the status by the Act itself (Article 3). A descendant who comes to stay in Japan by birth or another event without passing through the landing procedure (上陸の手続) at a port of entry is granted it by the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) on an application made through the mayor of the municipality where they live within 60 days of that event (Article 4). One of them staying under a status of residence (在留資格) in Appended Table II of the Immigration Control and Refugee Recognition Act other than Permanent Resident is granted it on application (Article 5). The Commissioner issues each a special permanent resident certificate (特別永住者証明書) (Article 7), and the Immigration Control and Refugee Recognition Act's duty to carry a passport at all times does not apply to them (Article 17, paragraph (4)). A special permanent resident may be deported only after a sentence of imprisonment (拘禁刑) or heavier for insurrection or foreign aggression under the Penal Code (刑法), unless it was suspended in full or was for merely joining an insurrection, after a sentence of imprisonment for a crime concerning foreign relations under that Code, after a sentence of imprisonment or heavier for a crime against a foreign head of state, diplomatic envoy or mission that the Minister of Justice (法務大臣) finds has seriously harmed Japan's diplomatic interests, or after a sentence of life imprisonment or of imprisonment for over seven years where the Minister finds the crime has seriously harmed Japan's interests (Article 22, paragraph (1)). A re-entry permit may be valid for up to six years rather than five, and extended from abroad to seven rather than six (Article 23, paragraph (1)). A special permanent resident who leaves Japan with a valid passport and the certificate and tells the immigration inspector (入国審査官) they mean to return is treated as holding a re-entry permit valid for two years from departure, which cannot be extended, unless they fall in a category a Ministry of Justice Order (法務省令) excludes (Article 23, paragraph (2), applying Article 26-2 of the Immigration Control and Refugee Recognition Act).
Written by AI using Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, Arts. 2 to 5, 7, 17, 22, 23 and Immigration Control and Refugee Recognition Act, Art. 26-2 as a reference.