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 the national tax certificate, which is the most frequently requested document for overseas filings.
Typical use cases in international filings include:
- Permanent residence applications (the United States, Singapore, the United Kingdom): 3-5 years of tax payment history may be requested
- High-skilled professional visa scoring: income tier verification (3M-20M JPY brackets)
- Spouse visa sponsor income proof: USCIS I-864 Affidavit of Support may request sponsor tax records
- 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), supporting express processing (next-business-day) and same-day rush services. We routinely handle simultaneous processing of 3-5 years of certificates for permanent residence filings.
Type 1, Type 2, and Type 3 — Checking the Right Certificate
Three Variants of the Japanese Tax Payment CertificateThe Japanese Tax Payment Certificate comes in three distinct types, each serving different verification purposes. The appropriate choice depends on your destination country and filing purpose. We confirm the receiving authority's instructions at the quote stage and suggest the right combination of types and years.
| Type | What It Certifies | Primary Use |
|---|---|---|
| Type 1 (sono-1) | Reported income amount, payment amount, and outstanding amount | Income verification |
| Type 2 (sono-2) | No overdue payments past the statutory deadline | Tax compliance proof (often replaceable by Type 3) |
| Type 3 (sono-3) | No outstanding tax obligations | No-arrears certification (PR / naturalization) |
Commonly used types by filing purpose:
| Filing Purpose | Type to Check | Typical Years |
|---|---|---|
| USCIS Permanent Residence (Income) | Type 1 | Past 3 years |
| UK ILR (Indefinite Leave to Remain) | Type 1 + Type 3 | 2 years (5-year route) or 5 years (Long Residence) |
| Singapore ICA PR | Type 1 + Type 3 | Past 3 years |
| High-Skilled / Skilled-Worker-Related Review | Type 1 | Most recent 1-2 years |
| Spouse Visa Sponsor Income | Type 1 | Most recent 1-2 years |
| Overseas long-term residence (reference) | Type 1 + Type 3 | 3-5 years |
When multi-year procurement is requested, our multi-year bundle packages (3-year ¥220,000 — ¥11,000 off / 5-year ¥350,000 — ¥35,000 off) 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. The United States and the United Kingdom generally follow Route A — Translator-Certified Route (translation completed with gyoseishoshi's certification). Singapore, New Zealand, and the Philippines may involve Route B — Notary-Verified Route, depending on the receiving authority and document purpose. Our office handles all five countries and helps prepare documents for submission. For multi-year permanent residence filings (3-5 years of certificates), our bundle packages are available at discounted pricing.
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 BPhilippines
PSA · DFA · Embassy of Japan Route BProcess & Timeline
From Inquiry to DeliveryStandard processing typically takes 3-7 business days from inquiry to delivery. Express service (next-business-day, +50%) and same-day rush (+150%) are available for time-critical matters. The full process is supported for clients residing overseas, including international shipping via DHL or EMS.
Pricing for Tax Payment Certificate
Multi-Year Bundles for Permanent Residence FilingsWe offer four pricing plans for Tax Payment Certificate apostille and certified translation. Because permanent residence applications (USCIS I-485, UK ILR, Singapore ICA PR) may request 3-5 years of historical certificates, our multi-year bundle packages are designed for multi-year document sets. The 3-year bundle (¥220,000, ¥11,000 off) is commonly used for USCIS Permanent Residence (3 years), and the 5-year bundle (¥350,000, ¥35,000 off) is commonly used for UK Long Residence ILR (5 years).
7 Common Questions About Tax Payment Certificate Authentication
Frequently Asked QuestionsThe Tax Payment Certificate is a key document for overseas residence, long-term stay, and employment-based filings — but its complexity brings recurring questions: which type to obtain (Type 1, 2, or 3), how many years are needed, when most recent year is reflected, what happens during overseas assignments, the distinction between national and residence taxes, and country-specific translation instructions. Below are seven of the most common questions we receive, along with practical guidance.
Type 1, Type 2, or Type 3 — which certificate should I obtain?
It depends on your destination country and filing purpose:
| Filing Purpose | Type to Check | Reason |
|---|---|---|
| USCIS Permanent Residence (Income Proof) | Type 1 (3 years) | Income amount verification |
| UK ILR | Type 1 + Type 3 | Income + no-arrears combination |
| Singapore PR | Type 1 + Type 3 (3 years) | Commonly requested by ICA |
| High-Skilled Professional Visa Scoring | Type 1 | Income bracket certification |
| Spouse Visa Sponsor Income | Type 1 (1-2 years) | Recent income proof |
We confirm the destination's specific instructions at the quote stage and suggest the appropriate combination of types and years.
How many years of tax certificates may be requested for permanent residence applications?
Requirements vary by destination:
| Destination | Typical Years | Package to Consider |
|---|---|---|
| USCIS (I-485) | Past 3 years of Federal Tax Returns + Japanese-side supporting docs | 3-Year Bundle ¥220,000 |
| UK UKVI (5-year route ILR) | Past 2 years | 2 documents = ¥154,000 |
| UK UKVI (Long Residence ILR) | Past 5 years | 5-Year Bundle ¥350,000 |
| Singapore ICA PR | Past 3 years | 3-Year Bundle ¥220,000 |
| Overseas long-term residence (reference) | Past 3-5 years | 5-Year Bundle ¥350,000 |
Multi-year procurement involves multiple separate certificate issuance procedures at the tax office. Our multi-year bundle packages provide significant cost reductions per document for permanent residence document preparation.
When is the most recent year reflected on the tax certificate?
Reflection timing differs by income type, which affects how you schedule your application:
| Income Type | Filing Timing | Certificate Available From |
|---|---|---|
| Final Tax Return (self-employed) | March 15 deadline | April onwards |
| Salary income (year-end adjustment) | Following January year-end adjustment | June onwards |
| Mixed income (salary + side income) | Final tax return takes priority | Final tax return timing |
For time-sensitive permanent residence applications where the "most recent year" is requested, we confirm filing status and tax office reflection timing before procurement. For applications filed January-March, the previous year (treating year-2 as "most recent") may need to be used. We suggest an appropriate schedule at engagement.
What about years when I was assigned overseas?
Years where you had no Japanese income due to overseas assignment fall outside Japanese taxation, and the corresponding Japanese tax certificate shows zero or "not applicable". For permanent residence applications requiring multi-year history, this is a key consideration:
Solutions:
- Pair with the assignment country's tax records: US W-2s, Singapore IRAS Notice of Assessment, UK HMRC P60, or New Zealand IRD income summaries
- Pre-and-post combinations: pre-assignment Japanese certificates + during-assignment foreign certificates + post-return Japanese certificates as a unified set
- USCIS I-485 specifics: where the assignment country is the US (which issues W-2s), US Federal Tax Returns serve as the primary record, so a zero Japanese certificate is acceptable as supporting documentation
For clients with overseas assignment history, we check the Japan/host-country tax certificate combination. Combining tax records from multiple jurisdictions calls for matching the destination authority's review criteria, which we confirm at engagement and plan accordingly.
Are residence tax certificates separate documents from national tax certificates?
Yes — they are issued by different authorities in Japan's two-tier tax system:
| Category | Tax Types | Issuing Authority |
|---|---|---|
| National Tax Certificate | Income tax, corporate tax, consumption tax, etc. | Tax office (zeimusho) |
| Residence Tax Certificate | Residence tax (prefectural + municipal) | Municipal office (shiyakusho) |
Scope varies by destination:
- USCIS: typically national tax alone is sufficient (consistency with Federal Tax Returns is prioritized)
- UKVI: may request both for tax history verification
- Singapore ICA: may request both
- New Zealand / Philippines: national tax alone may be sufficient depending on the receiving authority
We confirm specific instructions at engagement and arrange both national and residence tax certificates together when needed. This page primarily covers national tax certificates, but residence tax certificate apostille and certified translation follow the same pricing structure.
How long is the Tax Payment Certificate valid for overseas submission?
The certificate itself has no legal expiration, but receiving authorities impose their own validity windows.
| Receiving Authority | Typical Validity |
|---|---|
| USCIS (United States) | Within 6 months of issuance recommended |
| UKVI (United Kingdom) | Often within 3 months of issuance, depending on instructions |
| Singapore ICA | Within 3-6 months of issuance |
| New Zealand | Varies by receiving authority |
| Philippines | Within 6 months of issuance |
UKVI may apply a shorter validity window. For multi-year permanent residence filings, the oldest certificate (e.g., 5 years prior) is typically obtained close to the filing timeline rather than years in advance. Plan your timeline backwards from the final submission date, accounting for issuance → apostille → translation → international shipping.
How do translation and authentication instructions differ across the 5 countries?
The 5 countries we serve fall into two distinct routes:
| Country | Route | Notary Public | Primary Use |
|---|---|---|---|
| the United States | Route A | Often not requested | USCIS (I-864 Affidavit of Support) |
| the United Kingdom | Route A | Often not requested | UKVI (ILR income matters) |
| Singapore | Route B | May be requested | ICA (PR application) |
| New Zealand | Route B | May be requested | Immigration New Zealand / DIA matters |
| the Philippines | Route B | May be requested | DFA / SRRV-related matters |
Route A (US / UK): Completed with gyoseishoshi's Certification of Translation Accuracy alone.
Route B (Singapore, New Zealand, and the Philippines): notary-route verification via Japanese notary public, Legal Affairs Bureau, and MOFA apostille may be requested depending on the receiving authority and document purpose.
For more details, please refer to our Country-by-Country Guide.