How to Get Tax Certificates in Japan: 2026 Municipal & National Tax Guide

The English phrase 'tax certificate' is too vague for a Japanese application. A school, landlord, bank, employer, immigration-related procedure or public benefit application may require a specific municipal or national certificate and a specific year.

Ask for the Japanese certificate name, the issuing authority, the required fiscal year or income year, the number of copies, and whether the recipient needs proof of income, tax assessment, payment, or absence of unpaid tax.

Also confirm how recently the certificate must have been issued and whether a convenience-store certificate or electronic PDF is accepted. There is no single universal validity period for every procedure.

• Certificate name in Japanese
• Municipality or national tax office
• Required fiscal year / income year
• Income, assessment, payment, or no-unpaid-tax proof
• Required issue date / freshness
• Paper, kiosk or electronic format
• Number of copies

A municipal 課税証明書 or 課税（非課税）証明書 generally shows the income and resident-tax assessment information held by the municipality for the relevant fiscal year. Municipal naming varies, so you may also see 所得・課税証明書 or similar wording.

A 非課税証明書 shows that resident tax was not assessed under the municipality's records for that fiscal year. It does not automatically prove that every national or local tax obligation is zero.

A municipal 納税証明書 is different: it proves the amount of local tax assessed, paid and/or unpaid according to the municipality's certificate format. If no tax was assessed, some municipalities cannot issue a payment certificate and may direct you to a non-taxation certificate instead.

• 課税証明書 — taxation / assessment certificate
• 非課税証明書 — non-taxation certificate
• 所得・課税証明書 — income and taxation certificate, in some municipalities
• 納税証明書 — tax payment certificate
• Names and displayed fields vary by municipality

Resident tax is assessed in the fiscal year after the income was earned. This creates the most common tax-certificate mistake for foreign residents.

For example, a fiscal 2026 / 令和8年度 municipal taxation certificate generally contains income information for January 1 through December 31, 2025. Shinjuku and Yokohama both state this relationship explicitly for their fiscal 2026 certificates.

Write down both years before applying: '令和8年度 certificate / 2025 income.' Do not assume that '2026 tax certificate' means income earned during 2026.

• 令和8年度 = fiscal 2026
• Fiscal 2026 taxation certificate generally reflects 2025 income
• Certificate year and income year are different
• Confirm which year the receiving organization is asking for

Municipal resident tax is tied to the municipality where you were registered on January 1 of the relevant fiscal year. This rule still applies if you move later in the year.

If you lived in City A on January 1, 2026 and moved to City B in March, City A is normally the municipality to contact for the fiscal 2026 taxation certificate. Your new municipality may not have authority to issue that year's certificate.

If you moved more than once, reconstruct your registered-address timeline before applying. The current city hall can only issue certificates for tax records it controls.

• Check your registered address on January 1
• A later move does not transfer the old fiscal year's tax certificate
• Keep a timeline of previous municipalities
• Contact the former municipality when necessary

Municipalities issue the new fiscal year's resident-tax certificates after annual assessment processing, and the start date can depend on how resident tax is collected.

For fiscal 2026, Shinjuku began issuing certificates for people whose resident tax is fully withheld from salary on May 15, while other collection categories began on June 10; Shinjuku convenience-store issuance for the new year also began June 10. Yokohama used May 18 for salary special collection and non-taxable residents, and June 1 for ordinary collection and pension withholding.

These dates are examples, not nationwide deadlines. If you need the 'latest' certificate around May or June, check the current municipality's official issue-start page before applying.

• New-year release dates vary by municipality
• Collection method can affect the start date
• Convenience-store release can start later than counter issuance
• Check the official current-year schedule

A municipal counter is usually the most flexible method when you need an older year, recently moved, changed your name, have an unusual tax record, or are unsure which certificate is required.

Bring accepted identification and know the exact certificate name, fiscal year and number of copies. A residence card, My Number Card or driving licence is commonly accepted in municipal examples, but identity rules are local.

Fees vary. Shinjuku, for example, charges 300 yen per copy for ordinary mailed tax certificates, while its convenience-store service charges 200 yen. Edogawa charges 300 yen for convenience-store tax certificates. Treat fees as municipal, not national, rules.

• Bring accepted ID
• Know the exact certificate and year
• Check the municipal fee
• Use the counter for unusual or older records
• Check the printed certificate before leaving

Municipalities may offer postal and online tax-certificate applications. Shinjuku currently accepts postal applications and also offers smartphone electronic application using a My Number Card, with the certificate mailed after online payment.

A postal request can require an application form, ID copy, fee payment method and return envelope. Proxy applications can require the proxy's ID and a letter of authorization or other local documentation.

Do not copy another municipality's checklist. Use the exact current page for the city or ward that controls the certificate year, especially after a move.

• Postal application form
• ID copy where required
• Local fee-payment method
• Self-addressed return envelope
• Authorization for proxy when required
• Online My Number / electronic-certificate requirements vary

Participating municipalities can issue selected municipal tax certificates through multifunction kiosks using a My Number Card with the required user-authentication electronic certificate.

The available certificate types, years, fees and eligibility vary. Edogawa currently offers taxation/non-taxation and tax-payment certificates for resident tax through convenience-store kiosks, with fiscal 2026 included, while Shinjuku also provides resident-tax certificates through the service.

Convenience-store issuance is a municipal service. It does not produce the National Tax Agency's national-tax 納税証明書. If the required year is unavailable, you moved out, tax data are missing, or special wording is needed, use the municipal counter or another supported application route.

• My Number Card generally required
• Supported certificate types and years vary
• Current resident registration may be required
• Kiosk fees can differ from counter fees
• National tax-office certificates are not issued by the municipal kiosk

A municipality can only certify information that exists in its tax records. Edogawa states that people whose resident tax has not been determined because no salary report or tax declaration was filed cannot obtain the taxation or payment certificate until the tax information is processed.

Shinjuku similarly warns that an unfiled person may be unable to obtain the certificate and may need to submit the relevant resident-tax declaration first.

If you expected a certificate but the system says none is available, ask whether the problem is the fiscal year, wrong municipality, unfiled income information, processing delay, or a certificate type that cannot be issued in your situation.

• Check whether salary information was reported
• Check whether a tax return or resident-tax declaration was required
• Ask whether assessment processing is complete
• Confirm you selected the correct fiscal year and municipality

A tax-payment certificate depends on the authority's payment record. A very recent payment can be too new to appear immediately in the certificate system.

The National Tax Agency expressly notes that immediately after filing or payment, a national tax certificate may not be issuable the same day. Municipal systems can also have processing delays after a recent payment.

If a deadline is close, contact the issuing authority before applying and ask what evidence of the recent payment it can accept or what waiting period applies.

• Do not assume same-day system reflection
• Keep payment receipts and transaction records
• Contact the issuing office after a very recent payment
• Allow time before an application deadline

The National Tax Agency's 納税証明書 is for national taxes and is completely separate from the municipal resident-tax certificate.

The main types are その1, which shows tax that should be paid, tax paid and unpaid amounts; その2, which certifies income amount for the applicable national tax; その3, which certifies that there is no unpaid national tax; and その4, which certifies that no delinquency disposition was received during the relevant period.

There are also specific その3の2 and その3の3 certificates covering combinations of income/corporate tax and consumption tax. Ask the receiving organization which exact type it requires before applying.

• その1 — tax assessed / paid / unpaid
• その2 — income amount
• その3 — no unpaid national tax
• その3の2 — individual income tax + consumption tax no-unpaid proof
• その3の3 — corporate tax + consumption tax no-unpaid proof
• その4 — no delinquency disposition