Resident Tax Certificate
Key Facts
What Is a Resident Tax Certificate?
A Resident Tax Certificate (住民税証明書, juminzei shomeisho) is a document related to municipal and prefectural resident tax (住民税, juminzei) in Japan. For companies, this certificate proves that the company has properly withheld and paid the resident taxes of its employees to the relevant municipal government.
Resident tax in Japan is a local tax levied by municipalities (市区町村) and prefectures on individuals. Employers are required to withhold this tax from employee salaries and remit it to the appropriate municipality. The resident tax certificate confirms that a company is fulfilling this withholding and payment obligation.
This differs from the national tax clearance certificate, which covers taxes paid directly to the central government. The resident tax certificate deals specifically with the local tax layer of Japan's multi-tiered tax system.
What Information Does It Contain?
- Company name and address
- Municipality issuing the certificate
- Tax period covered by the certificate
- Withholding status — confirmation that resident taxes are being properly withheld and remitted
- Tax amounts withheld and paid (for specific certificate types)
- Date of issue and municipal office stamp
Who Needs This Document?
- Loan applicants — banks may require proof of local tax compliance as part of corporate lending assessments
- Rental agreements — landlords and property management companies sometimes request it for corporate tenants
- Visa applicants — immigration authorities may require proof of local tax compliance from sponsoring companies
- Compliance verification — auditors and regulators checking that a company is properly withholding employee taxes
- Business license applications — certain license applications require local tax compliance proof
How to Obtain It
In Person
Visit the municipal tax office (市区町村の税務課) where the company is located. Bring the company seal and identification. The certificate is issued the same day, usually within 30 minutes.
By Mail
Most municipalities accept mail requests. Include the application form (available on the municipality's website), the government fee (as a postal money order), identification copies, and a return envelope.
Through JapanCompanyDocs
We obtain the resident tax certificate from the relevant municipal office on your behalf. We handle the application in Japanese and deliver a digital scan, with the original available for international shipping.
Processing Time
In-person requests are processed the same day at the municipal office. Mail requests take 1-2 weeks depending on the municipality. Through JapanCompanyDocs, expect 5-7 business days for digital delivery.
Pricing
The government fee is ¥200-400 per copy, depending on the municipality. For JapanCompanyDocs service pricing, see our packages page.
Need a Resident Tax Certificate?
Order in English. We handle the municipal paperwork for you.
Order This Document →