Hello, this is Kou of IMS Legal Professional Corporation. The Keidanren (Japan Business Federation) is planning to demand that the government consider as soon as possible quarantine exemption measure for those who have been fully vaccinated. How the Japanese government will react is something to be watched.
Last week we received many customer inquiries and requests. In this post, I would like to explain about the “Certificate of Tax Payments (No. 3),” which is one of the documents required for permanent resident application, related to an inquiry we received for permanent resident application support.
What is the “Certificate of Tax Payments (No. 3)"?
This document can be obtained from the tax office that has jurisdiction over your address. In the required documents for permanent residence application, there is another, but separate, “Certificate of Tax Payments.” This is a tax payment certificate related to resident tax, which is issued by the city/ward office. Please be aware: this tax payment certificate is entirely different from “Certificate of Tax Payments (No. 3)” obtained from the tax office, despite the name.
The “Certificate of Tax Payments (No. 3)” required for permanent resident application certifies the payment of national tax and proves that ”there is no unpaid tax amount” for the following: “Withholding Income Tax and Special Income Tax for Reconstruction,” “Self-assessment Income Tax and Special Income Tax for Reconstruction,” “Consumption Tax and Local Consumption Tax,” “Inheritance Tax,” and “Gift Tax.” This certificate was not included in the required documents before, but it became mandatory for applications submitted on and after July 1, 2019. Below is an actual photo of the “Certificate if Tax Payments (No. 3)” that I obtained, so please use it as reference.
This certificate can be obtained directly at the tax office, by mail, or online. In general, most people go to the tax office in person. For more details, please contact the tax office that has jurisdiction over your address.
Differences Between the "No. 3" Certificates
However, when you go to the tax office to claim your certificate, sometimes you are told, “This cannot be claimed by individuals,” or “Have you filed your tax return?”
Actually, regarding the “No. 3” of “Certificate of Tax Payments (No. 3),” there is also a “No. 3-2” and a “No. 3-3.” The one needed for permanent residence application is “No. 3-1,” or “Certificate of Tax Payments (No. 3-1).” Therefore, when claiming one for permanent resident application, it might be better if you say “Certificate of Tax Payments (No. 3-1).”
The differences between certificates “No. 3-2” and “No. 3-3” are the following:
- “No. 3-2” → There are no unpaid tax amounts for “Self-assessment Income Tax and Special Income Tax for Reconstruction” and “Consumption Tax and Local Consumption Tax” (for individuals)
- “No. 3-3” → There are no unpaid tax amounts for “Corporate Tax” and “Consumption Tax and Local Consumption Tax” (for corporations)
As above, the tax items of “No. 3-2” and “No. 3-3” are specified. In order to get the one needed for permanent residence application, you must choose and add the tax item that is required when filling in the “Application Form for Tax Certificates.”
For more details, please check the National Tax Agency’s website below. (Japanese site)
https://www.nta.go.jp/taxes/nozei/nozei-shomei/01.htm#shomen
At IMS, we have rich experience in permanent resident application support. If you need help with the required documents for permanent resident application, please feel free to contact us.
For more information, please contact us below ↓
https://imsvisa.support/en/contact/
Please also visit our website dedicated to permanent residence applications.
