Tax Clearance Certificate
Key Facts
What Is a Tax Clearance Certificate?
A Tax Clearance Certificate (納税証明書, nozei shomeisho) is an official document issued by the National Tax Agency (NTA) through the local tax office (税務署) that confirms a company's tax payment status. It proves the company has fulfilled its national tax obligations, including corporate tax, consumption tax, and withholding tax.
Japan's tax clearance system is more granular than most countries. Rather than a single certificate, the NTA issues several types, each serving a different purpose. The type you need depends on what you are trying to prove.
Types of Tax Clearance Certificates
| Type | Japanese | What It Proves |
|---|---|---|
| Type 1 | その1 | Tax amounts paid for a specific tax and period |
| Type 2 | その2 | Income amounts declared for a specific period |
| Type 3 | その3 | No delinquent taxes for a specified tax type |
| Type 3-3 | その3の3 | No delinquent taxes across all national tax types |
Type 3-3 (その3の3) is the most comprehensive and is used as a general "good standing" certificate. For more detail on this specific type, see our dedicated Good Standing Certificate page.
Who Needs This Document?
- Government contract bidders — tax clearance is mandatory for public procurement in Japan
- Loan applicants — banks require it as part of corporate lending due diligence
- License holders — many business licenses require proof of tax compliance at renewal
- Visa sponsors — companies sponsoring employee visas must demonstrate tax compliance
- Investors and partners — as proof of good standing and financial responsibility
- Companies in regulatory filings — required for various compliance submissions
What Information Does It Contain?
- Company name and taxpayer identification number
- Tax office with jurisdiction over the company
- Tax type and tax period covered
- Tax amounts paid (Type 1), income amounts (Type 2), or no-delinquency status (Types 3 and 3-3)
- Date of issue and official tax office seal
How to Obtain It
In Person
Visit the tax office (税務署) that has jurisdiction over the company's registered address. Bring the company seal, identification, and a completed application form. The certificate is issued the same day, typically within an hour.
Via e-Tax
Applications can be submitted through Japan's e-Tax system (国税電子申告・納税システム). The system requires a corporate digital certificate and is entirely in Japanese. Certificates are mailed within 2-3 business days.
Through JapanCompanyDocs
Tell us which type of tax clearance certificate you need. We obtain the official document from the relevant tax office, provide a scanned digital copy, and can mail the original internationally.
Processing Time
In-person requests at the tax office are processed the same day, usually within one hour. Online requests via e-Tax take 2-3 business days. Through JapanCompanyDocs, expect 3-5 business days for digital delivery.
Pricing
The government fee is ¥400 per copy, regardless of type. For JapanCompanyDocs pricing including service fees and delivery, see our packages page.
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