Good Standing Certificate
Key Facts
What Is a Good Standing Certificate?
The Good Standing Certificate, formally known in Japanese as 納税証明書その3の3 (nozei shomeisho sono 3 no 3), is a special type of tax clearance certificate issued by the National Tax Agency. It certifies that a company has no outstanding tax debts whatsoever across all national tax types. It is the most comprehensive no-delinquency certificate available in Japan.
This document is the closest Japanese equivalent to a Certificate of Good Standing (US), Certificate of Compliance (Canada), or Certificate of Good Standing (UK). While Japan does not have a single unified "good standing" document in the Western sense, the その3の3 serves the same practical purpose: proving that the company is current on all its tax obligations.
The distinction between this certificate and the standard tax clearance (その3) is scope. The standard その3 covers a single specified tax type. The その3の3 covers all national taxes simultaneously, making it the definitive proof of full tax compliance.
What Taxes Does It Cover?
| Tax Type | Japanese Name | Description |
|---|---|---|
| Corporate Tax | 法人税 | Tax on corporate income |
| Consumption Tax | 消費税 | Japan's value-added tax (currently 10%) |
| Local Corporate Tax | 地方法人税 | Surtax on corporate tax for local revenue |
| Special Corporate Tax | 特別法人事業税 | Additional corporate business tax |
Who Needs This Document?
- International business dealings — foreign partners, investors, and regulators often request proof of good standing as part of cross-border transactions
- Government contract bidders — mandatory for most public procurement processes in Japan
- Visa applications — immigration authorities may require it from companies sponsoring foreign workers
- Foreign bank account applications — overseas banks may require proof of good standing from the company's home jurisdiction
- Cross-border M&A — acquiring companies and their legal counsel require good standing proof as part of due diligence
- License and permit applications — certain business licenses require comprehensive tax compliance proof
How Does It Differ From Other Tax Certificates?
Japan's tax clearance system has several types. Understanding the differences is important for requesting the correct one.
- その1 — shows specific tax amounts paid for a given period (not a clearance)
- その2 — shows income amounts reported (not a clearance)
- その3 — no delinquency for a single specified tax type
- その3の3 — no delinquency across all national tax types (this document)
If a foreign party asks for a "certificate of good standing" or "tax compliance certificate," the その3の3 is almost certainly what they need.
How to Obtain It
In Person
Visit the tax office (税務署) that has jurisdiction over the company. Bring the company seal, identification, and a completed application form specifying その3の3. The certificate is issued the same day.
Via e-Tax
Submit the request through Japan's e-Tax system. A corporate digital certificate and e-Tax account are required. The certificate is mailed within 2-3 business days.
Through JapanCompanyDocs
Order in English through our website. We obtain the その3の3 from the relevant tax office and deliver a digital scan. The original can be mailed internationally. We can also provide a certified English translation for use with foreign authorities.
Processing Time
In-person requests are processed the same day at the tax office, typically within one hour. e-Tax requests take 2-3 business days for postal delivery. Through JapanCompanyDocs, expect 3-5 business days for digital delivery.
Pricing
The government fee is ¥400 per copy. For JapanCompanyDocs pricing including service fees, certified translation, and delivery, see our packages page.
Need a Good Standing Certificate?
Order in English. We obtain the その3の3 from the tax office and deliver it to you.
Order This Document →