Japanese Tax Certificates Made Clear: Which One You Need and Where to Get It

2026年8月14日

Japanese Tax Certificates Made Clear: Which One You Need and Where to Get It

The short answer is simple: get a kazei shōmeisho when you need proof of income and resident-tax assessment, and a nōzei shōmeisho when you need proof of tax payment. They are different documents, even though both may be called a “tax certificate” in English.

In most cases, you request them from the municipality where you were registered on January 1 of the relevant year—not necessarily the city where you live now. Before applying, ask the organization receiving the certificate which document, fiscal year, tax type, and details it requires.

This guide is for foreign residents and their families who need tax documents for immigration procedures, housing, loans, scholarships, childcare, dependent status, or other official applications.

Quick guide:

Income and assessed resident tax: ask for a kazei shōmeisho or shotoku shōmeisho.
No resident tax was assessed: ask whether a hikazei shōmeisho is required.
Proof that assessed tax was paid: ask for a municipal nōzei shōmeisho.
National-tax proof: contact the tax office, not the municipal office.

TOC

First decide what the receiving organization wants

The Japanese name alone is not enough because certificate names and contents vary by municipality. Start with the checklist provided by your immigration office, school, employer, bank, landlord, or other receiving organization.

Confirm all of the following:

Exact certificate name
Municipal resident tax or national tax
Required fiscal year or years
Whether income, deductions, assessed tax, and payment status must appear
Whether a taxation certificate and payment certificate are both required
Whether an original paper document is necessary
How recently the certificate must have been issued
Whether every adult household member needs a separate certificate

A counter clerk can explain what the city issues, but the clerk may not know which version another organization will accept. Showing the original document checklist is safer than asking for “an income certificate” without details.

Kazei, hikazei, shotoku, and nozei certificates are not interchangeable

The main difference is what each document proves: assessment, non-assessment, income, or payment. Similar English translations often hide this distinction.

Kazei shōmeisho: taxation or income certificate

A kazei shōmeisho (課税証明書) generally shows the income used to calculate individual resident tax and the tax assessed for a fiscal year. Depending on the municipality, it may also show deductions and other calculation details.

Some municipalities use names such as:

Shotoku shōmeisho (所得証明書), meaning income certificate
Kazei shotoku shōmeisho (課税所得証明書), meaning taxation and income certificate
Shotoku kazei shōmeisho (所得課税証明書), with the same ideas in a different order

These labels do not always describe identical formats. If the receiving organization needs both total income and resident-tax assessment, confirm that both appear on the version you order.

Hikazei shōmeisho: non-taxation certificate

A hikazei shōmeisho (非課税証明書) shows that no individual resident tax was assessed for the specified fiscal year. It may be requested for benefits, school support, dependent-related procedures, or other means-tested services.

Non-taxation does not always mean that the person earned no money. The result can depend on income, deductions, household circumstances, and local rules. The certificate only reports the municipality’s official tax record for that year.

A municipality may be unable to issue it if it has no income declaration or other information for the person. In that case, the resident may first need to submit a resident-tax declaration, even when income was zero.

Nozei shōmeisho: tax payment certificate

A municipal nōzei shōmeisho (納税証明書) generally reports the tax assessed, the amount paid, and any unpaid amount for a specified local tax and fiscal year. It answers a different question from a taxation certificate: not “What income and tax were calculated?” but “Was the assessed tax paid?”

Payment made just before the application may not appear immediately. If a deadline is close, take the receipt or other payment evidence and ask the municipality how long its records take to update.

ここがポイント: A taxation certificate can show that tax was assessed without proving that it was paid. A payment certificate can prove payment without supplying every income detail required by the receiving organization.

Do not confuse municipal and national tax certificates

A certificate issued by city hall does not replace a national-tax certificate issued through the National Tax Agency. Both may be called nōzei shōmeisho, so the issuing authority matters.

Municipal offices generally handle certificates concerning local taxes, including individual municipal and prefectural resident tax. National-tax certificates cover matters such as declared income tax and are requested from the relevant tax office or through e-Tax.

The National Tax Agency provides several national certificate types, including:

Type 1: assessed, paid, and unpaid amounts for a specified national tax
Type 2: declared income amount
Type 3: confirmation that there is no unpaid amount for specified national taxes

This distinction matters in permanent-residence and other immigration procedures. For example, the Immigration Services Agency’s permanent-residence guidance may request municipal resident-tax assessment and payment records as well as a national-tax Type 3 certificate. The precise documents and periods depend on the application route and the applicant’s circumstances, so use the current official checklist for your status.

Choose the correct municipality and fiscal year

The most common error is applying to the current city when an earlier municipality holds the required record. Individual resident tax is generally tied to the municipality where you were registered on January 1 of that year.

Suppose you moved from City A to City B in March 2026. If you need the resident-tax certificate for fiscal year 2026, City A will usually be the relevant municipality because you were registered there on January 1, 2026.

The fiscal year and income year are different

A certificate’s fiscal year normally refers to resident tax calculated from income earned in the previous calendar year. Yokohama City gives this example: its fiscal year 2025 taxation certificate is based on income earned from January 1 through December 31, 2024.

This one-year offset causes many incorrect applications:

Income earned during calendar year 2025 is generally reflected in the fiscal year 2026 resident-tax certificate.
A request for “2025 income” may therefore require a fiscal year 2026 certificate.
The receiving organization may use “income year,” “tax year,” and “fiscal year” differently, so confirm the intended period.

New certificates are not always available in January

The latest resident-tax certificate usually becomes available only after the municipality completes its annual assessment. Release timing can differ according to the municipality and, in some places, whether tax is deducted from salary.

If a checklist asks for the “latest” certificate near the changeover period, confirm:

Which fiscal year is currently available
Whether the receiving organization will accept the previous year temporarily
Whether you should wait for the new certificate
Whether payslips, a withholding slip, or another document is accepted in a special case

What to prepare before applying

A standard counter application is straightforward, but proxy and postal applications need more preparation. Check your municipality’s current page before traveling.

Typical items include:

An application form
Photo identification, such as a residence card or My Number Card
The required fee
The certificate type and fiscal year
The intended use or receiving organization
A signed letter of authorization if a representative applies

For a postal request, municipalities commonly require an application form, a copy of identification, payment in the method specified by the municipality, and a stamped self-addressed return envelope. Never assume that cash, postage stamps, or an ordinary bank transfer will be accepted as the certificate fee.

A family member may still need written authorization. Sharing an address or being listed in the same household does not automatically remove every proxy requirement.

Four ways you may be able to obtain the certificate

The available methods depend on the municipality, the certificate, and whether the local system already holds enough tax information.

1. Municipal or ward-office counter

This is often the best option when you are unsure about the certificate name, have moved, need an older year, or expect a problem with your tax record.

Bring the receiving organization’s checklist. Ask the clerk to confirm the document’s contents before you leave.

2. Postal application

Postal requests are useful when the certificate must come from a former municipality. Allow time for processing and delivery in both directions, especially before an immigration or school deadline.

Use the former municipality’s own form and payment instructions. Requirements are not nationally uniform.

3. Convenience-store issuance

Some municipalities allow eligible residents to print certain tax certificates at a convenience-store multifunction terminal using a My Number Card or another supported digital credential. Availability, years covered, hours, and fees differ.

Osaka City, for example, states that eligible registered residents aged 15 or older can obtain specified taxation-income and payment certificates at participating convenience stores. Its listed convenience-store fee is ¥200 per fiscal year for a taxation-income certificate and ¥200 per fiscal year and tax category for a payment certificate. These are Osaka City examples, not national prices.

Convenience-store issuance may fail when:

You moved into or out of the municipality
The necessary income declaration is missing
You need a proxy application
You need a certificate format unavailable at the terminal
Your card certificate or PIN cannot be used
The annual data update or system maintenance is underway

4. Municipal online application

Some cities offer smartphone or web applications, but identity checks, payment methods, delivery methods, and eligible certificates vary. Yokohama City, for example, lists a smartphone application among its issuance methods for taxation certificates.

An online request does not guarantee an electronic certificate. In some systems, you apply and pay online but receive the paper document by post.

How much does it cost?

There is no single nationwide fee for municipal tax certificates. A practical budget is a few hundred yen per certificate, plus postage or service charges where applicable, but the exact calculation must be checked locally.

Official examples show the variation:

Yokohama City lists ¥300 for each taxation certificate.
Osaka City lists ¥200 for certain certificates issued through its convenience-store service.
Fees may be counted per document, fiscal year, person, or tax category.

National-tax certificates have a separate fee system. The National Tax Agency states that an electronic national-tax certificate requested online generally costs ¥370 per tax type and fiscal year, while other request and delivery methods may be priced differently.

Request only the years and tax types you need. Ordering “everything available” can create unnecessary cost and may still fail to meet the receiving organization’s exact requirement.

Step-by-step application checklist

The safest process begins with the receiving organization, not the issuing counter.

Get the current document checklist from the organization receiving your application.
Mark whether it asks for income, assessment, non-assessment, payment, or national-tax status.
Confirm the fiscal year and the underlying calendar income year.
Identify where you were registered on January 1 of that fiscal year.
Check that municipality’s official certificate page for issuance methods and fees.
Confirm whether your income or resident-tax declaration is already on file.
Prepare identification, authorization, payment, and return-envelope items as required.
After receiving the certificate, check your name, address, year, income fields, tax fields, and payment status.
Keep a scan for your records, but submit the original if the receiving organization requires it.

Common problems and how to solve them

Most failures come from the wrong year, wrong office, missing tax information, or payment that has not yet appeared in the system.

“The city cannot issue my certificate”

Possible reasons include:

You were not registered there on January 1
The city has no income declaration for you
Your employer’s payroll information has not been reflected
You recently arrived in Japan and have no record for the requested year
The certificate is not yet available for the new fiscal year

Ask the tax division which reason applies. Do not file an extra declaration without checking first, because the municipality may already be waiting for information from another source.

“I had no income, so I thought no paperwork was needed”

A person with no income may still need a municipal resident-tax declaration before a non-taxation certificate can be issued. The process and exemptions vary locally.

This often matters when a spouse, student, or newly independent family member needs proof for benefits, dependent status, or school support.

“I paid, but the certificate shows an unpaid amount”

There can be a delay between payment and the municipal record update. Contact the tax office shown on the payment notice and have the receipt or transaction record ready.

Do not ignore a genuine overdue amount. A payment certificate records the official status; it does not remove arrears or extend a deadline.

“My name or address looks old”

A tax certificate may show information connected to the January 1 assessment date or the municipality’s tax record. An older address is not automatically an error. However, differences in spelling or name order can cause questions, so ask the receiving organization whether supporting identification is needed.

Special situations

Recent arrivals, people who moved, and residents with overseas income often need case-specific confirmation.

You recently arrived in Japan

If you were not registered in Japan on the relevant January 1 date, a municipality may have no resident-tax certificate to issue for that year. Ask the receiving organization which substitute evidence it accepts.

The Immigration Services Agency specifically advises applicants to contact the nearest immigration office when required municipal certificates cannot be issued because of recent arrival or relocation.

You left the municipality or Japan

A former municipality may accept a postal request or an application by an authorized representative. Check whether the certificate can be sent overseas; mailing destinations and payment methods can be restricted.

Your income came from several sources or from overseas

A municipal certificate reports the information held and assessed by the municipality. It is not a complete explanation of every payment received worldwide. If the amount appears wrong or you are uncertain about a filing obligation, contact the municipal tax division or a qualified tax professional.

You need the document for a visa or residence procedure

Requirements differ by status of residence and application type. Do not assume that documents used by a friend—or used in your previous application—are still sufficient. Download the current checklist from the Immigration Services Agency and confirm uncertain points with the responsible immigration office.

Current points to check in 2026

Digital access is expanding, but municipal services remain different enough that local confirmation is essential. As of August 1, 2026, the practical changes to watch are service availability, certificate layouts, and office hours rather than one uniform national procedure.

Examples include:

Osaka City’s service information includes supported smartphone-based My Number credentials and specified residence-card credentials for eligible convenience-store users.
Yokohama City changed aspects of its municipal tax-payment certificate layout and handling from January 2026 as part of local-system standardization.
From May 1, 2026, tax offices within the Tokyo Regional Taxation Bureau generally accept national-tax certificate counter requests from 9:00 a.m. to 3:00 p.m.; online requests remain available through e-Tax.

These examples show why an old blog post or a neighboring city’s instructions may be unreliable. Check the official page of the actual issuing authority immediately before applying.

Final practical takeaway

First identify what must be proved, then identify who holds the record. Income and resident-tax assessment usually point to a kazei or hikazei certificate; payment status points to a municipal nōzei certificate; national-tax status points to the National Tax Agency.

Before paying a fee, verify these four items:

The exact certificate and required fields
The correct fiscal year
Your municipality on January 1 of that year
The receiving organization’s rules on originals and issue dates

If any one of those is unclear, show the checklist to the issuing office. That short check can prevent an unnecessary certificate request—and a missed application deadline.

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