Key Points
- Japanese tax payment certificates, taxation certificates, income certificates, and related records include different document types depending on the issuing authority, tax category, income information, and fiscal year covered.
- For submissions to the United States, the United Kingdom, Singapore, New Zealand, and the Philippines, we handle apostille procurement and Certified Translation into English for eligible public certificates.
- The receiving authority may require proof of tax paid, income, absence of outstanding tax, a specified fiscal year, or records covering multiple consecutive years.
- The exact certificate title, issuing authority, tax category, fiscal year, number of originals, and appropriate date of issue must be confirmed against the receiving authority's instructions.
What is a Japanese Tax Payment Certificate?
納税証明書 / Nozei ShomeishoThe Japanese Tax Payment Certificate — nozei shomeisho (納税証明書) — is a public document issued by Japanese tax offices under the General Act of National Taxes, certifying tax payment status and history. Japan distinguishes between national taxes (income tax, corporate tax, consumption tax) issued by the tax office (zeimusho), and residence taxes (prefectural and municipal taxes) issued by municipal offices. This page focuses on national tax certificates that may be requested for overseas filings.
Typical use cases in international filings include:
- Residence or long-term stay procedures: several years of tax-related documents may be requested depending on the receiving authority's written instructions
- High-skilled or employment-related review: income amount may be checked where the written instructions request it
- Spouse visa sponsor income review: sponsor tax records may be requested depending on the receiving authority and filing type
- International banking: source-of-funds verification for account openings
Because the Tax Payment Certificate is a public document under Japanese law, an apostille can be obtained directly from the Ministry of Foreign Affairs of Japan, without prior notarization. However, English translations are treated as private documents, so depending on the destination country, the translation itself may need additional verification through Route B (notary-verified route). Our office is located in Akasaka, Tokyo — within close proximity to the Ministry of Foreign Affairs (Kasumigaseki), and office-side priority handling may be available, subject to availability. We also handle simultaneous processing where several years of certificates are requested by the receiving authority.
Tax Certificate Types Checked for Overseas Procedures
Japanese National Tax Certificate Type 1 to Type 4Japanese national tax certificates include Type 1 / sono-1 through Type 4 / sono-4, each serving different verification purposes. The appropriate choice depends on your destination country, filing purpose, and the receiving authority's written instructions. We confirm the instructions at the quote stage and review the relevant type and year.
| Type | What It Certifies | Primary Use |
|---|---|---|
| Type 1 (sono-1) | Tax amount payable, tax amount paid, outstanding tax amount, etc. | Tax amount and outstanding amount review |
| Type 2 (sono-2) | Income amount | Income amount review |
| Type 3 (sono-3) | No outstanding national tax | No outstanding national tax review |
| Type 4 (sono-4) | No delinquency disposition during the certified period | Delinquency disposition history review |
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 | Relevant Type 1 to Type 4 certificate | May be requested depending on the receiving authority |
When multi-year procurement is requested, our multi-year bundle packages (3-year bundle standard fee ¥220,000, tax included, and up / 5-year bundle standard fee ¥350,000, tax included, and up) are available for document sets involving several tax years.
Authentication Requirements by Country
Two Routes — Translator-Certified vs. Notary-VerifiedAuthentication route and translation requirements differ by destination country, receiving authority, document purpose, and written instructions. Route A may apply where translator certification is sufficient. Route B may apply where notary verification is requested. Our office handles all five countries and helps prepare documents for submission. Multi-year bundle packages are available where several years of tax certificates are requested by the receiving authority.
United States
USCIS · State Authorities Route AUnited Kingdom
UKVI · Home Office Route ASingapore
ICA · MOM Route BNew Zealand
Immigration New Zealand · Department of Internal Affairs Route A / BPhilippines
PRA · Embassy · Receiving Authority Route BRoute A and Route B indicate typical workflows only. The final route is not determined solely by the destination country. It is reviewed case by case based on the document, the receiving authority's publicly available guidance or written instructions provided by the client, and current practice at MOFA, notary offices, and other relevant Japanese authorities.
Tax Certificate Process
Certificate Type, Tax Category, and Authentication WorkflowA Japanese Tax Payment Certificate may be requested as evidence of income amount, tax amount, tax payment status, or tax history for overseas procedures. Depending on the receiving authority, requirements may differ for Type 1 to Type 4 national tax certificates, residence tax certificates, the number of years required, reflection timing for final tax returns or salary withholding, overseas assignment years, apostille, and certified translation format. We review the destination country, receiving institution, and required evidence before arranging the proper sequence of procedures.
* Required certificate type, target fiscal year, national or residence tax category, translation certification format, and original document submission requirements vary depending on the receiving authority.
Pricing for Tax Payment Certificate
Multi-Year Bundles Where Several Tax Years Are RequestedWe offer four pricing plans for Tax Payment Certificate apostille and certified translation. Where several years of tax certificates are requested by the receiving authority, our multi-year bundle packages are available for multi-year document sets. The 3-year bundle (standard fee ¥220,000, tax included, and up) and 5-year bundle (standard fee ¥350,000, tax included, and up) are reviewed according to the filing type and the receiving authority's written instructions.
If you require office-side priority handling, we will review the case details, number of documents, required workflow, and target deadline, and advise on availability and fees individually.
Tax Certificate FAQ
Certificate Type, Tax Year, Apostille Route, Translation, and Written ReviewHow should I request a written Tax Certificate review or quotation?
Email is recommended for written Tax Certificate document review and quotation requests. Please include your destination country, receiving authority, document purpose, tax certificate type, tax year or fiscal year, issuing municipality or tax office if known, whether the certificate has already been obtained, whether income amount, tax amount, or payment status needs to be shown, certificate format if known, requested deadline, and shipping destination.
WhatsApp Business may be used for initial overseas inquiries, but formal quotation, document scope, tax certificate type review, tax year review, issuing authority review, translation requirement review, route review, shipping instructions, and written instructions may be handled by email.
Which Japanese tax certificate should I obtain?
The required certificate depends on the destination country, receiving authority, document purpose, and the tax information requested. For Japanese national tax certificates, Type 1 / sono-1 certifies tax amount payable, tax amount paid, outstanding tax amount, etc.; Type 2 / sono-2 certifies income amount; Type 3 / sono-3 certifies that there is no outstanding national tax; and Type 4 / sono-4 certifies that the taxpayer has not been subject to delinquency disposition during the certified period.
Before arranging apostille and translation, the written instructions should be checked to determine whether a municipal taxation certificate, municipal tax payment certificate, income certificate, national tax payment certificate, or another tax-related certificate is required.
Should the certificate show income amount, tax amount, or payment status?
It depends on the receiving authority's written instructions. Income amount is generally shown by the national tax Type 2 / sono-2 certificate. Tax amount payable, tax amount paid, and outstanding tax amount are generally shown by Type 1 / sono-1. No outstanding national tax is generally shown by Type 3 / sono-3, and delinquency disposition history by Type 4 / sono-4. Obtaining the wrong certificate may require reissuance and may affect the schedule.
For this reason, email-based document review is recommended before requesting the certificate from the municipality or tax office where possible.
Can a client overseas request a tax certificate by proxy?
Proxy procurement may be possible depending on the issuing municipality or tax office, the certificate type, the tax year, the applicant's status, and the documents available. We confirm the power of attorney, identity-document requirements, issuing authority, tax certificate type, tax year or fiscal year, delivery method, and shipping destination by email.
WhatsApp Business can be used for initial overseas inquiries, but formal confirmation of scope, quotation, proxy documents, and written instructions should be handled by email.
Is notarization required for a Tax Certificate translation?
It depends on the receiving authority's written instructions, destination country, document purpose, and translation certification format. For some U.S. or U.K. submissions, a translator-certified English translation may be sufficient. For Singapore, New Zealand, the Philippines, or other authority-specific contexts within our supported scope, notary verification may be requested.
The route should be checked by email before quotation, document sequencing, apostille, and translation arrangements.
How long is a Japanese Tax Certificate valid for overseas submission?
The certificate itself has no uniform statutory expiration. However, for MOFA apostille applications, the official document is generally expected to be an original issued within three months. Receiving authorities may set their own validity windows, and tax certificates also depend on the required tax year or fiscal year. The issuance date, tax year, apostille date, translation date, receiving authority requirement, and final submission deadline should be checked together.
This is a document review item, not a statement that the receiving authority will accept a specific issuance date or tax year. Plan the schedule backwards from the final submission date, accounting for issuance, apostille, translation, and domestic or international shipping. We review the expected schedule by email at engagement.
Which route applies by country?
Route A and Route B depend on the receiving authority's written instructions, document purpose, translation certification format, and whether notary verification is requested. Written instructions should be checked before quotation, document sequencing, apostille, and translation arrangements.
| Country | Common Route | Notary Review | Typical Context |
|---|---|---|---|
| the United States | Route A may apply | Depends on written instructions; notary verification is arranged where requested | Immigration, tax, financial, school, or administrative filings |
| the United Kingdom | Route A may apply | Depends on written instructions; notary verification is arranged where requested | UKVI, school, employment, financial, or administrative filings |
| Singapore | Route B may apply | May be requested depending on ICA, MOM, financial, or other authority instructions | Immigration, employment, financial, or administrative filings |
| New Zealand | Route A or Route B may apply | May be requested depending on visa category, receiving authority, document purpose, and written instructions | Immigration, education, financial, or administrative filings |
| the Philippines | Route B may apply where requested | May be requested by PRA, Embassy, or another receiving authority | Consular, financial, school, tax, or administrative filings |
Do you handle countries outside the five supported countries?
Our service scope is limited to the United States, the United Kingdom, Singapore, New Zealand, and the Philippines. We do not handle destinations outside this scope.
Some destination countries outside our service scope may involve sworn-translator or locally qualified translator systems, or embassy or consular authentication routes, in addition to or instead of a Japanese MOFA apostille. In those cases, please confirm the applicable authentication and translation route with the destination country's embassy, consulate, local qualified professional, or a specialist familiar with that jurisdiction.