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What is Nozeishomeisho “納税証明書”
Nozeishomeisho “納税証明書” is a tax payment certificate, which is an important document that proves payment amount, income amount and unpaid tax if you do your tax return in Japan. This certificate can be used in any situations like submitting this to authority as one of necessary documents to apply for visa status and making a loan request to a financial institute and becoming a guarantor of a contract.
There are roughly 4 types of certificate so you should make clear what type of certificate you need to carry out the procedure.
And also you have to decide the type of issuance in order not to pay wasteful fee to receive a certificate.
Type of tax payment certificate
Tax payment certificate is issued by a municipal office and taxation office. If issuing authority is different, the content of a certificate is of course different.
A certificate issued by a municipal office
This is a certificate that prove you pay imposed regional tax.
Tax items are
- Municipal inhabitant tax: Juminzei “住民税”
- Fixed property tax<: Koteishisanzei "固定資産税"
- Corporate inhabitant tax: Hojin-Juminzei “法人住民税”
- light vehicle tax: Keijidoshazei “軽自動車税”
A certificate issued by a taxation office
A certificate that proves you pay national taxes like consumption tax.
Tax items are
- income tax: Shotokuzei “所得税”
- withholding income tax: Gensenshotokuei “源泉所得税”
- capital gain on transfer tax: Joutoshotokuzei “譲渡所得税”
- inheritance tax: Souzokuzei “相続税”
- donation tax: Zoyozei: “贈与税”
- corporate tax: Hojinzeiu: “法人税”
- consumption tax: Shohizei “消費税”
- stamp duty: Inshizei “印紙税”
Contents of tax payment certificate issued by a taxation office is the following below. You just check what kind of contents of payment certificate you need to where you submit beforehand.
Contents of tax payment certificate
| Type of certificate | Content of payment certificate |
|---|---|
| Payment certificate No.1 | certification that proves paid tax and unpaid tax and imposed tax on you |
| Payment certificate No.2 | a certification of income amount |
| Payment certificate No.3 -1 | certification that proves you have no unpaid tax |
| Payment certificate No.3 – 2 | certification that you have no unpaid self-assessed income tax, consumption tax and local consumption tax (for private person) |
| Payment certificate No.3 – 3 | certification that proves you have no corporate tax, consumption tax and local consumption tax (for corporation) |
| Payment certificate No.4 | certification that proves you have no disposition for failure to pay taxes. |
Payment certificate is not issued if you have unpaid taxes. Payment tax No.2 can be also used for a certificate of income.
How you can get payment certificate
There are 2 ways of certificate issuance procedure, which are like
- You directly go to a taxation office
- You send request letter to a taxation office
You just choose the one which is suite for your situation.
If you directly go to a taxation office
What you need to prepare for to carry out procedure is
- Request application for issuance of tax payment
- ID card (passport)
- Inkan “印鑑”
- Revenue stamp
Download Request application for issuance of tax payment from here (Japanese)
You send request letter to a taxation office
What you need to prepare for is
- Filled request application for issuance of tax payment
- Revenue stamp
- Return envelop
- Stamp
A certificate must be sent back to an applicant. If you are an attorney, you need to submit a copy of ID card and a letter of attorney.
Download Request application for issuance of tax payment from here (Japanese)
Issuance fee
| Tax payment certificate No.1 and No.2 | the number of tax items × the number of years × the number of certificates × 400 yen |
|---|---|
| Tax payment certificate No.1 and No.2 | 400 yen per certificate |