[Nyororin]

This is sounding a whole lot more like pension than taxes, especially with the amount. Was she paying her pension during the time she was a student? If not, then she WILL need to pay it as it has never been optional. Anyone living in Japan is required to pay, regardless of their visa or employment status. (Obviously tourists are exempt as they are not living in Japan.)

While a student with absolutely no income, you can file for a delay in payments - but you will still have to pay after you`ve been employed... Which is likely what has happened in this case. My husband and I both had to make back payments on our pensions once he was full time employed.

A LOT of employers/schools say that pension is optional when it isn`t and never has been. She can, however, file to have so many years of payments returned to her when she leaves Japan.

Either way, I`d say take the papers to the town hall and figure something out with them. If it`s a scam, they`ll let you know right away... And if it`s not, she`ll likely be able to pay it in payments instead of a lump sum.