Nozei Shomeisho: Your Guide to Japan's Tax Certificate

Nozei shomeisho (納税証明書) is a document that serves as proof of payment of taxes in Japan. It is issued by the local tax office and is required for various purposes, such as applying for a loan, obtaining a visa, or registering a vehicle. 

The document contains the taxpayer's name, address, tax identification number, and the amount of taxes paid.

Read on for a quick explanation of what it is and how to get one. 

What is nozei shomeisho?

Nozei shomeisho is a tax payment certificate issued by the local government in Japan. This certificate proves that an individual has paid their taxes for a given year, and it is required for various purposes such as immigration, loan applications, and other legal procedures.

An example of a nozei shomeisho, Sony Bank

The nozei shomeisho document doesn’t provide information about the individual's taxable income. Instead, it only shows the amount of taxes paid by the individual. 

To obtain a nozei shomeisho certificate, an individual must apply to their local government office. 

The application process may vary depending on the local government office, but generally, the individual needs to provide their personal information, such as name, address, and tax identification number.

Also, remember that the nozei shomeisho certificate is only valid for the year it was issued. Therefore, individuals who require this certificate must obtain a new certificate for each tax year.

How to get a nozei shomeisho

To obtain a nozei shomeisho, taxpayers must submit an application (納税証明書交付請求書 = nozei shomeisho koufu seikyusho) to their local tax office with the necessary documentation and fees. 

Application for nozei shomesho

The process can vary depending on the city, but it typically involves filling out a form, providing proof of identity, and paying a fee (300 to 400 yen). 

Once the request is processed, the taxpayer will receive the document in the mail.

Keep in mind that a nozei shomeisho only serves as proof of payment of taxes and does not provide information on the taxpayer's income or tax liability. For that, taxpayers must obtain a separate document called kazei shomeisho (課税証明書). 

a. Eligibility criteria

To obtain a nozei shomeisho, an individual must have paid their taxes in full and have no outstanding tax debts. The certificate is issued by the local ward office or city hall where the individual resides. 

b. Application process

There are 3 ways you can apply for a nozei shomeisho. 

You can apply for this certificate by visiting your local ward office or city hall in person. You must provide identification documents such as a passport or driver's license. You will also need to fill out an application form and pay a fee for the certificate.

Another way to apply is via postal mail. In this case, you would download the application form from the city office, fill out the application form, include a photocopy of your ID, and follow payment steps. 

The third method is available from some cities and wards via convenience store. You would use the multipurpose copy machine to follow the application steps and print out a tax certificate. Go to your city’s official website to see if they offer this service to residents. 

c. Required documentation

When applying for a nozei shomeisho, the individual must provide proof of their tax payments, which can be done by presenting their tax payment receipts. 

Note: The required documentation may vary depending on the local government. Check with the local ward office or city hall for specific requirements before applying for the certificate.

Penalties for falsifying information on nozei shomeisho

If an individual is found guilty of submitting a fraudulent document, they can face imprisonment for up to three years or a fine of up to 500,000 yen. 

Additionally, if a tax evasion scheme is discovered, the individual can face imprisonment for up to five years or a fine of up to 1,000,000 yen.

Practical uses of nozei shomeisho

1. Business operations

Nozei shomeisho is an essential document for businesses operating in Japan. It serves as proof of tax payment and is often required by government agencies, financial institutions, and other business partners. 

By keeping accurate records of nozei shomeisho, businesses can demonstrate financial stability and credibility. In addition, nozei shomeisho can be used to claim tax credits, which can help reduce a company's tax burden.

2. Personal finance management

A nozei shomeisho can be used to apply for a mortgage or other loan, as financial institutions often require proof of tax payment. 

Additionally, nozei shomeisho can be used to claim tax refunds, which can help individuals reduce their tax burden and increase their disposable income.

Frequently asked questions

How can one obtain a tax certificate for visa application purposes?

To obtain a tax certificate for visa application purposes, an individual needs to visit their local city office and request a nozei shomeisho (納税証明書) or a kazei shomeisho (課税証明書). These certificates show the individual’s tax status and provide information about their taxable income.

What documents are required to acquire a tax certificate?

To acquire a tax certificate, an individual typically needs to provide their resident card (在留カード) and their personal seal (印鑑). In some cases, additional documents may be required, such as a copy of their income tax return or proof of address.

Where can I find a sample of a tax certificate?

Individuals can find a sample of a tax certificate on the website of their local city office or on the website of the National Tax Agency (国税庁). The sample certificate can be used as a reference to understand the information included on the certificate.

Can a tax certificate be obtained online, and if so, how?

In some cases, a tax certificate can be obtained online through the e-Tax system (e-Taxシステム). To use this system, an individual needs to have a My Number Card (マイナンバーカード) and a personal computer with an internet connection.

👉 Go to our Japanese business glossary to learn more about the various tax types in Japan.

In closing

Obtaining a nozei shomeisho is an essential step for individuals residing in Japan who need to prove their tax payment history. It is a certificate that confirms that the individual has paid their taxes and is up-to-date with their obligations.

The certificate can be obtained from the local tax office, and it is necessary for various administrative and legal procedures.