Nozei Shomeisho: Your Guide to Japan's Tax Certificate

If you're a foreign resident in Japan and someone has just asked you for a nozei shomeisho, kazei shomeisho, or a "tax certificate," you're probably not alone in wondering which one you actually need. These documents come up constantly for visa renewals, permanent residency applications, loan approvals, housing applications, and vehicle registration, and getting the wrong one can cost you a trip back to the city office and days of delay right when you can least afford them.

This matters more than it used to. Japan is tightening how closely tax compliance factors into visa and permanent residency decisions, so knowing which certificate you need, where to get it, and what it does and doesn't prove isn't just paperwork anymore, it's something worth understanding well before you're standing at an immigration counter with the wrong document in hand.

Nozei shomeisho (納税証明書) specifically is a document that serves as proof of payment of taxes in Japan. It's issued by your local city or ward office and contains the taxpayer's name, address, tax identification number, and the amount of taxes paid.

Read on for what it is, who needs it, and how to get one without wasting a trip.

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.

National tax versus local tax in Japan

Japan splits taxes into two categories, and this is the root of most of the confusion around nozei shomeisho.

• National taxes include income tax, corporate tax, and consumption tax, and their nozei shomeisho is issued by the tax office (税務署), a branch of the National Tax Agency

• Local taxes include municipal resident tax, and this version, the one most of this article covers, is issued by your city or ward office instead

• Which office you need depends entirely on which tax the certificate is for, so confirm this before applying anywhere

For national tax specifically, there are several official sub-types of nozei shomeisho, and one of them does show your income, unlike the municipal version this article focuses on, which never does. If a bank or institution asks for a certificate showing income, confirm whether they mean the national tax version or a kazei shomeisho, since both show income but come from different offices.

How municipal tax liability is determined

A few rules explain why your nozei shomeisho ties to a specific year and municipality.

• Your municipal tax liability is based on where you were registered as a resident on January 1 of that year

• The amount owed is calculated from your income for the previous calendar year, January through December

• If your employer submits a Salary Payment Report on your behalf, which is standard for most salaried employees, you generally don't need to file a separate income declaration yourself

• If you do need to file your own declaration, for example if you're self-employed, the deadline is March 15 each year

If you leave Japan after January 1 but before your tax for that year is fully paid, you're still responsible for it. You'll need to designate a tax administrator (nozei kanrinin), someone in Japan who can handle payment and correspondence on your behalf, before you leave. Your municipal tax office can walk you through this process.

Who needs a nozei shomeisho (納税証明書)—and when?

Common situations where you may need one

• Visa renewal or immigration applications

• Permanent Residency applications

• Bank loan or mortgage applications

• Housing applications

• Employment verification in certain industries

• Vehicle registration or business procedures

• Official situations requiring proof of tax compliance

Which certificate do you actually need?

Japan has several tax certificates, and they are often confused. Use this quick guide to understand which one applies to your situation:

What nozei shomeisho does and does not prove

It DOES prove:

• You have paid your local resident tax

• You have no outstanding unpaid resident taxes for the covered year

It DOES NOT prove:

• Your income level

• Total earnings

• Full tax liability

If you need proof of income, you need a Kazei Shomeisho (課税証明書) or Shotoku Shomeisho (所得証明書) instead.

Nozei shomeisho for immigration (visa renewal & status applications)

If you’re applying for a visa renewal, status change, or permanent residency in Japan, immigration authorities often require proof that you have correctly paid your taxes. One of the key documents used for this is the Nozei Shomeisho (納税証明書).

When immigration requires a nozei shomeisho from foreigners

Immigration may request a nozei shomeisho for:

• Visa renewal

• Change of status applications

• Long-term residency applications

• Permanent Residency applications

Immigration uses this document to confirm:

• You have paid your resident taxes correctly

• You do not have unpaid tax debts

• You are financially compliant in Japan

⚠️ Important Immigration often requires both:

• Nozei Shomeisho (納税証明書) = proves taxes were paid

• Kazei Shomeisho (課税証明書) = shows income & assessed tax

These two documents together prove:

• you earned income

• you were assessed correctly

• you paid what you owed

👉 Read also: Japan Immigration News: What Every Foreign Resident Needs to Know (August 2026)

How many years of certificates are required?

This depends on your application type and immigration office, but generally:

Requirement specifics may differ depending on your visa category, city, and immigration office. Always check the latest immigration guidance before applying.

Tax compliance is becoming more central to visa and permanent residency decisions

Two developments make it worth paying closer attention to your nozei shomeisho and kazei shomeisho history right now, even if your next renewal is a while off.

First, Japan's 2024 immigration law amendment created a new ground for revoking permanent residency status specifically for intentional non-payment of taxes or social insurance.

Immigration authorities are moving toward a real-time verification system, linked through My Number, expected to become operational around 2027.

Once that's active, submitting a clean certificate after quietly catching up on arrears right before applying is expected to carry much less weight than it does today, since a history of delinquency becomes directly visible rather than something a single up-to-date certificate can obscure.

Second, multiple major Japanese news outlets reported in late July 2026 that the Immigration Services Agency plans to revise its permanent residency guidelines around October 2026, adding new income and pension requirements, including annual income above the average for Japanese households.

As of this writing, this is still based on media reports rather than an official announcement, and the exact scope, timing, and whether it applies to applications already under review are not yet confirmed. If this proceeds as reported, kazei shomeisho, since it's the document that shows your income, becomes an even more consequential document to keep current and accurate.

The practical takeaway either way: if you have any outstanding tax arrears, resolving them and keeping documentation of your payment history is worth doing well before your next application, not right before it.

Where to get a nozei shomeisho for immigration

You must obtain the certificate from the municipality where you were registered as a resident during the applicable tax year. This is usually your:

• City Hall

• Ward Office

• Municipal Tax Office

You can typically apply:

• In person

• By mail

• At convenience stores, though this is more limited for nozei shomeisho specifically than for kazei shomeisho. Some cities that offer convenience store issuance for kazei shomeisho exclude nozei shomeisho and shotoku shomeisho from that service, so check your specific city's page before assuming it applies to the certificate you need.

• Online, only in some municipalities, often requiring My Number

Validity period

For immigration, documents normally must be issued within the last 3 months. Older certificates may not be accepted.

Who cannot get a nozei shomeisho?

You may not be able to obtain this certificate if:

• You recently moved to Japan and haven’t lived here long enough to be taxed

• You had no taxable income in the previous tax year

• You have unpaid taxes

• You were not registered as a resident during the relevant year

In these cases, immigration may request alternative documentation, so contact your municipal office or immigration bureau. Given the increasing scrutiny on tax compliance for visa and permanent residency decisions, don't wait until you need the certificate to address any gaps, contact your municipal tax office as soon as you're aware of an issue.

Fees & processing time

• Typical fee: around 300 yen per certificate at your city or ward office, charged per year and per tax type, so requesting multiple years or multiple certificate types multiplies the total cost. The national tax version, if you need that one instead, is priced separately at the tax office.

• Processing time:

  • Same day: in most in-person cases

  • Postal applications: about 1–2 weeks

  • Convenience stores: instant, though nozei shomeisho specifically is not offered this way in every city, check yours

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 city or ward 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.

If someone else is applying on your behalf, they'll need a power of attorney from you along with their own identification, in addition to the standard requirements.

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, specify the fiscal year you need the certificate for, include a photocopy of your ID, and follow payment steps. Double check you've included everything requested, since a missing document can result in your application being returned rather than processed.

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

For most applications, you don't need to provide anything beyond identification, since the office already has your payment record on file. The exception is if you paid very recently. Processing a payment typically takes about two weeks to reflect in the system, so if you need the certificate before then, bring the original payment receipt and apply in person at the counter rather than by mail or online, since the office needs to verify the payment manually.

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

Nozei shomeisho is legally classified as a public document in Japan, since it's issued by a government office rather than a private party. This means forging or falsifying one carries serious penalties under Japan's Penal Code.

• Forging an issued nozei shomeisho, which carries an official seal, is punishable by 1 to 10 years imprisonment, with no option to pay a fine instead

• Separately, evading resident tax through false or missing filings is punishable under the Local Tax Act by up to 5 years imprisonment, a fine of up to ¥5,000,000, or both

Given how serious these penalties are, never attempt to alter a nozei shomeisho or misstate your tax filings. If you have concerns about your own tax history, consult your municipal tax office or a licensed tax professional rather than risk falsifying documentation.

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.

Difference between nozei shomeisho, kazei shomeisho, and shotoku shomeisho

When dealing with Japanese tax documents, it’s common to come across several certificates with similar names but different purposes.

Below shows the distinctions between Nozei Shomeisho (納税証明書), Kazei Shomeisho (課税証明書), and Shotoku Shomeisho (所得証明書) to help you know which certificate you need depending on your situation.

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 a government-issued photo ID, such as a residence card, My Number card, driver's license, or passport. A personal seal is not required for a standard application, since Japan removed this requirement from most tax office procedures in 2021. In some cases, additional documents may be required, such as a copy of an income tax return or proof of address.

Where can I find a sample of a tax certificate?

Individuals can find a sample of the resident tax Nozei Shomeisho on their local city or ward office's website. The National Tax Agency's website has samples of the separate national tax certificate instead, which covers income tax, corporate tax, and consumption tax rather than resident tax, so check the version that matches what you actually need. 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?

For the municipal resident tax nozei shomeisho this article covers, online availability depends entirely on your city or ward, and typically requires a My Number card. e-Tax, Japan's national tax filing system, is a separate system used only for national tax certificates such as income tax or consumption tax and cannot issue a municipal resident tax certificate. For national tax certificates, e-Tax lets you request and receive your certificate from home or the office with a lower fee than requesting at the tax office counter, and you can choose to receive it as an electronic file, by mail, or in person. If you're a salaried employee whose income tax is withheld by your employer, you generally can't obtain a national tax certificate from the tax office at all, since you didn't file or pay it directly.

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

What is a Nozei Shomeisho?

A Nozei Shomeisho (納税証明書) is a Japanese tax payment certificate issued by local city and ward offices. It proves that you have paid your residence tax (municipal tax) and is often required for visa applications, loan approvals, and official procedures.

How do I get a Nozei Shomeisho online?

You can request a resident tax Nozei Shomeisho online only through your local municipal office's website, where available, typically requiring a My Number card. e-Tax is a separate national system for national tax certificates and cannot issue this municipal document, so it isn't a valid option here despite sometimes being mentioned alongside it.

What is the difference between a Nozei Shomeisho and a Kazei Shomeisho?

• Nozei Shomeisho confirms you have paid your residence tax.

• Kazei Shomeisho (課税証明書) shows your taxable income and the amount of tax assessed. Both are issued by local city and ward offices but serve different official purposes.

Is there an English version of the Nozei Shomeisho?

No official English version is typically issued, but some municipalities may provide translated guides or samples. You can also find unofficial translations online or request assistance from your local city hall or immigration office.

What is a tax payment certificate in Japan?

A tax payment certificate generally refers to the Nozei Shomeisho, which proves your payment of local residence tax. This document is often needed for official processes like visa renewal or financial applications.

How do I get a Kazei Shomeisho in English?

Like the Nozei Shomeisho, official English versions of the Kazei Shomeisho are rare. You may obtain a Japanese copy from your local city or ward office and use certified translation services if needed for official purposes.

What documents are required to get a Nozei Shomeisho for a visa?

Typically, you need a valid ID (such as a residence card), your My Number card if applicable, and the application form provided by your local municipal office. Requirements can vary, so confirm with your local city or ward office.

Will unpaid taxes affect my visa renewal or permanent residency application?

Yes, and this is becoming more significant. Japan's 2024 immigration law amendment created a ground for revoking permanent residency for intentional non-payment of taxes or social insurance, and reports from July 2026 indicate further tightening of permanent residency income requirements may be coming. If you have any tax arrears, resolve them and keep records well before applying, rather than right before your application.

Can I get a nozei shomeisho at a convenience store?

It depends on your city, and it depends on which certificate you need. Many cities that support convenience store issuance for kazei shomeisho don't extend that service to nozei shomeisho or shotoku shomeisho. Check your specific municipality's page rather than assuming combini access applies to every tax certificate.

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.