Tax Clearance Certificate

What Is a 納税証明書?

The 納税証明書 (nouzei shomeisho) is an official certificate issued by the Japanese tax office (税務署, zeimusho) that proves a company's tax payment status. It serves a similar function to a "Certificate of Good Standing" or "Tax Compliance Certificate" in other jurisdictions, though Japan offers several specific types depending on what information you need to prove.

Unlike many countries where a single document covers tax compliance, Japan's system breaks this into multiple certificate types, each with a specific purpose. Understanding which type you need is essential to avoid delays in business transactions.

Types of Tax Clearance Certificates

その1 (Sono Ichi) — Tax Amount Certificate

Certifies the amount of tax paid (or payable) for a specific tax type and tax year. This is used when a third party needs to verify how much tax the company has paid. It shows the assessed tax amount and the amount actually paid.

その2 (Sono Ni) — Income Certificate

Certifies the amount of income (所得金額) reported on the company's tax return for a specific fiscal year. This is essentially proof of the company's declared earnings and is often requested by banks when evaluating loan applications.

その3 (Sono San) — No Delinquency Certificate (Specific Tax)

Certifies that the company has no delinquent tax payments for a specific national tax type (e.g., corporate tax, consumption tax). This proves the company is current on its obligations for that particular tax.

その3の2 (Sono San no Ni) — No Delinquency (Consumption Tax + Local Consumption Tax)

A specialized version that certifies no delinquency specifically for consumption tax and local consumption tax. This is sometimes requested separately from the general no-delinquency certificate.

その3の3 (Sono San no San) — No Delinquency (All National Taxes)

This is the gold standard of tax clearance certificates in Japan. It certifies that the company has no delinquent payments for any national tax whatsoever. This is the most comprehensive proof of tax compliance and is the version most commonly required for government contracts, bank loans, and good standing verification. When someone says they need a "tax clearance certificate" without specifying a type, this is usually what they mean.

When Do You Need It?

• Government contracts — bidding on public procurement almost always requires a その3の3 certificate to prove the company is in good standing with the national tax authorities
• Bank loans and credit facilities — banks request its2 (income proof) and/or its3の3 (no delinquency) when evaluating corporate loan applications
• Good standing verification — business partners, especially in regulated industries, may request a tax clearance certificate as part of vendor qualification
• Regulatory applications — certain licenses and permits require proof of tax compliance
• Real estate transactions — some property transactions require evidence that the company has no tax delinquency
• Foreign parent company requirements — overseas headquarters often require proof of tax compliance from their Japanese subsidiary as part of group reporting

How to Obtain It

In Person at the Tax Office

Visit the 税務署 (tax office) that has jurisdiction over the company's registered address. Submit the application form (納税証明書交付請求書), provide identification and proof of authority (such as the company seal), and pay ¥400 per copy. The certificate is typically issued the same day.

Online via e-Tax

The National Tax Agency's e-Tax system allows electronic requests for tax clearance certificates. The company needs an e-Tax account and an electronic certificate for authentication. The certificate can either be issued electronically (電子納税証明書) or mailed in paper form. Online requests are slightly cheaper and can be processed without visiting the tax office in person.

Through JapanCompanyDocs

We can obtain tax clearance certificates on your behalf. Specify the type needed (その1, その2, その3, or その3の3), and we will handle the application at the relevant tax office and deliver the certificate to you.