Key Points
- Japanese tax-related certificates differ by issuing authority, tax category, certified information, and relevant tax year or period.
- Within our current five-destination service scope, we handle eligible MOFA apostille procedures and Japanese-to-English Certified Translation for tax-certificate matters.
- The receiving authority should identify the exact certificate and information required before the document is requested or authenticated.
- National tax certificates issued by a tax office and municipal taxation, income, or tax-payment certificates are separate records and should not be treated as interchangeable.
What is a Japanese Tax Payment Certificate?
納税証明書 / Nozei ShomeishoA Japanese national Tax Payment Certificate (nozei shomeisho / 納税証明書) is issued by the competent tax office based on national-tax records. Different certificate types certify different information, including tax amounts, income amounts, absence of outstanding national tax, or absence of delinquency disposition during a specified period.
Municipal tax-payment certificates, taxation certificates, and income certificates are issued separately by local governments and may contain different information. Before requesting a document, confirm whether the receiving authority asks for a national-tax certificate, a municipal document, or another tax-related record.
Tax-related documents may appear in immigration, employment, education, financial, court, corporate, family, or other overseas procedures. Their relevance and required scope are determined by the receiving authority; the existence of a common use case does not establish which Japanese tax certificate is required.
A paper tax certificate issued by a Japanese public authority may be eligible for a direct MOFA apostille where it satisfies MOFA's requirements concerning the issuing authority, original document, issue date, issuer, and official seal. For a direct MOFA apostille, an eligible public document is generally required to be an original issued within the preceding three months. An apostille should be obtained only where authentication of the Japanese public document is requested for the specific submission. If the authentication target is the eligible original public certificate itself, attaching a translation or other material before MOFA filing can change the document set and may change the applicable procedure. Confirm the authentication target before documents are bound or notarized.
The National Tax Agency also issues electronic tax certificates, including PDF-format certificates through e-Tax. An electronic certificate or a printout of electronic data should not automatically be treated as the paper original required for a particular MOFA certification or overseas submission. Confirm the required format before obtaining the certificate.
Tax Certificate Types Checked for Overseas Procedures
National Tax Agency Certificate CategoriesThe National Tax Agency issues several categories of national Tax Payment Certificate. The correct certificate is determined by the information that must be certified, not by a generic overseas-use rule. The receiving authority's instructions should be checked before the certificate is requested.
| Type | What It Certifies | Primary Use |
|---|---|---|
| Type 1 (sono-1) | Tax amount payable, tax amount paid, outstanding tax amount, and related tax-payment amounts | Tax amount and outstanding amount review |
| Type 2 (sono-2) | Income amount for the applicable income-tax or corporate-tax category | Income amount review |
| Type 3 (sono-3) | No outstanding national tax for the tax category covered by the certificate | No outstanding national tax review |
| Type 4 (sono-4) | No delinquency disposition during the certified period | Delinquency disposition history review |
The National Tax Agency also provides Type 3-2 and Type 3-3 certificates for specified combinations of taxes. If the receiving authority identifies a particular Type 3 variant, use that exact certificate rather than treating all Type 3 certificates as identical.
Review points by requested information:
| Requested Information | Type to Check | Timing / Years |
|---|---|---|
| Income amount | Type 2 / sono-2 | Check written instructions |
| Tax amount payable, paid, or outstanding | Type 1 / sono-1 | Check written instructions |
| No outstanding national tax | Type 3 / sono-3 | Check written instructions |
| No delinquency disposition | Type 4 / sono-4 | Check written instructions |
| Several years of tax history | Confirm the exact certificate type separately for each required period | Confirm the exact tax year or period from the receiving authority's instructions |
Where the receiving authority expressly requires a document set consisting of several tax certificates, multi-document package pricing may be available. The number of tax years and certificate types must be confirmed separately; a three- or five-document package does not mean that every receiving authority requires three or five years.
Tax Certificate Requirements by Destination
Receiving-Authority Requirements Are Case-SpecificThe five destinations in our current service scope do not share one fixed tax-certificate authentication or translation process. For each matter, confirm the receiving authority, exact Japanese tax record requested, relevant tax year or period, whether authentication is required, and what translation certification or additional formality is specified.
The organizations below are examples of possible receiving parties. Requirements for one organization or procedure should not automatically be applied to another.
United States
USCIS · Courts · Financial Institutions · Other RecipientsUnited Kingdom
UKVI · Government Bodies · Courts · Other OrganizationsSingapore
ICA · MOM · Banks · Other RecipientsNew Zealand
Immigration New Zealand · Government and Other Receiving AuthoritiesPhilippines
Government Authorities · Courts · Banks · Other RecipientsDestination country alone does not determine the Japan-side process. We confirm the exact tax record, issuing authority, relevant tax period, authentication target, receiving authority, and current instructions before determining the required steps.
Tax Certificate Process
Document-Specific WorkflowThe workflow starts by identifying the receiving authority and the exact tax-related evidence requested. We then confirm the Japanese certificate type, issuing authority, tax item or period, document format, MOFA eligibility, authentication target, and any translation or additional formality required for the submission.
* Requirements and timing vary by certificate type, issuing authority, tax period, document format, receiving authority, required Japan-side procedures, translation work, and delivery arrangements. External authority processing times are outside our control.
Pricing for Tax Payment Certificate
Public-Document Package, MOFA Apostille Handling, and Certified TranslationFor an eligible tax-certificate matter requiring both MOFA apostille handling and one Certified Translation, the Public-Document Package — Where Applicable starts from ¥77,000 (tax included). Certified Translation alone starts from ¥33,000.
If only public-document apostille handling is required, the separate professional fee starts from ¥55,000. MOFA itself does not charge the applicant an apostille application fee.
MOFA Apostille Handling starts from ¥55,000 where the tax certificate is eligible for direct MOFA apostille and no Certified Translation is included.
Official issuance fees, domestic postage, international courier or shipping charges, and other third-party disbursements are settled separately from our professional fees.
View Full Pricing →Tax Certificate FAQ
Eight Practical QuestionsThese questions address certificate selection, tax period, national-versus-municipal records, authentication, translation, certificate acquisition, and overseas submission issues involving Japanese tax-related certificates.
How should I request a written Tax Certificate review or quotation?
For an initial inquiry, please provide the destination country, receiving authority, document name, desired deadline, and whether the document has already been issued.
Email is recommended where written requirements or detailed instructions need to be reviewed. WhatsApp may be used for initial overseas inquiries, and LINE is available for clients residing in Japan.
Which Japanese tax certificate should I obtain?
First confirm whether the receiving authority asks for a national-tax certificate issued by a tax office or a municipal tax-related certificate.
For national Tax Payment Certificates, Type 1 concerns tax-payment amounts, Type 2 concerns income amount, Type 3 concerns absence of outstanding national tax, and Type 4 concerns absence of delinquency disposition during the certified period. Type 3-2 and Type 3-3 are specific no-outstanding-tax variants.
Use the exact certificate identified by the receiving authority rather than selecting a type solely from another applicant's procedure.
Should the certificate show income amount, tax amount, or payment status?
That depends on the receiving authority's evidence request. For national certificates, Type 2 is used for the applicable income amount, Type 1 for tax-payment amounts, Type 3 for absence of outstanding national tax, and Type 4 for absence of delinquency disposition.
The relevant tax item and period must also be confirmed. Our review concerns document identification and Japan-side apostille/translation handling; we do not determine the client's substantive tax treatment.
Can Apostille Japan obtain a national Tax Payment Certificate on my behalf?
Our standard service does not include proxy procurement of national Tax Payment Certificates as a professional service.
The National Tax Agency permits a taxpayer or an authorized agent to request a certificate under its procedures, but also states that an agent requesting tax certificates as a business on behalf of another person constitutes tax representation under the Tax Accountant Act.
Clients should therefore obtain national tax certificates directly from the National Tax Agency or tax office, including through available e-Tax procedures, or consult an appropriately licensed tax professional authorized to provide tax representation if professional representation is required.
Municipal tax-related certificates are governed by separate issuing-authority procedures. This page does not promise proxy procurement of those records.
Is notarization required for a Tax Certificate translation?
Not necessarily. The receiving authority may require only a Certified Translation, or may separately require notarization, authentication of a translation certificate or signature, or another formality.
The correct Japan-side process depends on what the receiving authority asks to have translated, certified, or authenticated. It is not determined from the destination country alone.
How long is a Japanese Tax Certificate valid for overseas submission?
An apostille itself does not have a uniform expiration date. Separately, for a direct MOFA apostille, an eligible Japanese public document is generally required to be an original issued within the preceding three months.
The receiving authority may impose its own issuance-date requirement and may also require a particular tax year or tax period. Document age and tax period are separate issues.
Confirm both MOFA eligibility and the receiving authority's current tax-period and document-recency requirements.
Do translation and authentication requirements differ among the five destinations?
Yes, but they are not determined by destination country alone. The receiving authority may specify which tax certificate is required, whether the Japanese public document must be apostilled, what must be translated, and whether additional certification or notarization is required.
USCIS, UKVI, ICA, Immigration New Zealand, Philippine authorities, courts, banks, educational institutions, employers, and other receiving authorities may issue different instructions for different procedures.
We therefore confirm the receiving authority and authentication target before determining the Japan-side steps.
Do you handle countries outside the five supported countries?
Our current destination scope is limited to the United States, the United Kingdom, Singapore, New Zealand, and the Philippines. Other destination countries are generally outside our service scope.
For an out-of-scope destination, please confirm the authentication and translation requirements with the receiving authority or an appropriate professional familiar with that jurisdiction.