- Introduction: The Importance of Tax Payment Certificates in Management VISA Renewal
- Chapter 1: Basic Classification of Tax Payment Certificates — Understanding the Overall Picture First
- Chapter 2: Tax Payment Certificates Required for Individuals (Representatives) — Resident Tax Certification is Key
- Chapter 3: Three Tax Payment Certificates Required for Corporations — Complex but Essential to Master
- Chapter 4: Precautions When Obtaining Tax Payment Certificates — Practical Points to Avoid Failure
- 4-1. All Certificates Must Be Used Within 3 Months from Issuance Date
- 4-2. If There Are Unpaid Taxes, Submit Certificates Obtained After Full Payment
- 4-3. Clearly State Purpose of Use (Visa Renewal)
- 4-4. Immediate Issuance May Not Be Possible, So Early Preparation is Recommended
- 4-5. Prepare Fees for Each Certificate
- Chapter 5: Proxy Acquisition — What to Do When You Cannot Go Yourself
- Summary: Early Preparation is Key for Tax Payment Certificate Acquisition
- Reconfirmation of Key Points
- 1. Organize and Understand Certificate “Type,” “Target,” and “Issuing Authority”
- 2. All Certificates Must Be Within 3 Months from Issuance Date
- 3. If There Are Unpaid Taxes, Pay in Full Before Application
- 4. State Purpose of Use as “For Residence Status Renewal Application”
- 5. Preparation Schedule with Plenty of Time
- Prepare with Plenty of Time as a Measure Against Unpaid Taxes
- Submitting Accurate Documents Leads to Smooth Management VISA Renewal
- Reconfirmation of Key Points
Introduction: The Importance of Tax Payment Certificates in Management VISA Renewal
When renewing a Management VISA, not only business continuity and stability are examined, but the “tax payment status” is also strictly scrutinized. No matter how successful the business may be, if there are unpaid taxes, the likelihood of renewal denial increases significantly. This is because fulfilling tax obligations is considered a fundamental requirement for granting residence status to foreigners in Japanese society.
However, the term “tax payment certificate” actually encompasses multiple types. Furthermore, individuals (representatives) and corporations require different tax payment certificates, each issued by different authorities. This complexity is a major factor causing confusion among many foreign business owners.
This article provides a detailed explanation of the tax payment certificates required for Management VISA renewal, from both individual and corporate perspectives. Specifically, we will comprehensively introduce practical points such as which types of certificates are needed, where they can be obtained, and what precautions to take when obtaining them.
By preparing accurate documentation, you can achieve a smooth visa renewal.
Chapter 1: Basic Classification of Tax Payment Certificates — Understanding the Overall Picture First
To properly understand tax payment certificates, it is important to first grasp the classification by taxing authority. Japan’s tax system operates at three administrative levels—national, prefectural, and municipal—each issuing different tax payment certificates.
1-1. Three Classifications by Taxing Authority
Tax payment certificates are broadly divided into the following three types according to the taxing authority.
(1) Tax Payment Certificates for National Taxes
Issuing Authority: Tax Office
National taxes refer to taxes levied by the national government, including corporate tax, income tax, consumption tax, and withholding income tax. Tax payment certificates for these taxes are issued by the tax office with jurisdiction over the business location.
For Management VISA renewal, corporations must obtain “Tax Payment Certificate (Type 3)” issued by the tax office. This document certifies that there are no outstanding payments for corporate tax, consumption tax (and local consumption tax), withholding income tax, etc.
(2) Tax Payment Certificates for Prefectural Taxes
Issuing Authority: Prefectural Tax Office
Prefectural taxes include corporate enterprise tax, special corporate enterprise tax, and prefectural inhabitant tax (metropolitan inhabitant tax in Tokyo, prefectural inhabitant tax in Hokkaido). These are local taxes levied by prefectures, and tax payment certificates are issued by the prefectural tax office with jurisdiction over the location.
(3) Tax Payment Certificates for Municipal Taxes
Issuing Authority: Municipal Office
Municipal taxes include corporate municipal tax (or town tax, village tax). Additionally, since individual (representative) resident tax is also levied by municipalities, individual tax payment certificates are also obtained from the municipal office.
1-2. Different Certificates Required for Individuals and Corporations
For Management VISA renewal, it is necessary to prove the tax payment status of both the representative individual and the corporation they manage.
- Individual (Representative): Resident tax certificate of taxation and tax payment certificate (issued by municipality)
- Corporation: Three types of tax payment certificates for national taxes, prefectural taxes, and municipal taxes
In other words, corporate managers need to prepare at least four types of tax payment certificates. Without understanding this point, confusion can occur during the document preparation stage.
From the next chapter onward, we will examine in detail what tax payment certificates are specifically required for individuals and corporations.
Chapter 2: Tax Payment Certificates Required for Individuals (Representatives) — Resident Tax Certification is Key
For Management VISA renewal, not only the corporation but also the representative individual’s tax payment status is subject to examination. For individuals, it is relatively simple, requiring only one type of certificate.
2-1. What to Prepare: “Resident Tax Certificate of Taxation and Tax Payment Certificate”
For individuals (representatives), you need to prepare the resident tax certificate of taxation and tax payment certificate. This is documentation that certifies the representative’s annual income amount and the resident tax payment status for that income.
Content That Should Be Included
- Income Amount: Total income for the previous year
- Tax Amount: Resident tax assessment amount
- Payment Amount: Actual resident tax amount paid
- Presence of Unpaid Taxes: Certification that there are no unpaid taxes
This information is recorded on one certificate (or two documents: certificate of taxation and tax payment certificate). Depending on the municipality, the certificate of taxation and tax payment certificate may be separate, but obtaining both is sufficient.
2-2. Issuing Location: Municipal Office Where Residence Was Registered as of January 1 of That Year
Resident tax certificates are issued by the municipal office where your residence was registered as of January 1 of that year. This is a very important point.
For example, if you apply for visa renewal in February 2026, you will need the certificate of taxation and tax payment certificate for fiscal year 2025 (Reiwa 7). This certificate is issued by the municipality where you were registered as of January 1, 2025.
If you have moved and your address has changed, please note that you need to request the certificate from the municipality where you lived as of January 1 of that year, not the municipality where you currently reside.
2-3. Acquisition Methods and Precautions
Acquisition at Counter
You can apply directly at the tax division or citizen affairs division counter of the municipal office. Identification documents (residence card or passport) and a fee (usually around 300 yen) are required. Immediate issuance is possible at many municipalities.
Mail Request
If requesting from a distant municipality, acquisition by mail is also possible. Send the application form, copies of identification documents, a return envelope, and postal money orders for the fee.
Convenience Store Issuance
Those with a My Number Card can obtain certificates at multi-function terminals (multi-copy machines) in convenience stores in some municipalities. However, not all municipalities support this, so prior confirmation is necessary.
2-4. Only This One Type is Sufficient for Individuals
For individuals (representatives), basically only the resident tax certificate of taxation and tax payment certificate is sufficient. Compared to corporations, fewer documents are required, and preparation is relatively easy.
However, please note that you need the previous fiscal year (most recent fiscal year) version, and it must be issued within 3 months.
Chapter 3: Three Tax Payment Certificates Required for Corporations — Complex but Essential to Master
For corporations, it is more complex than for individuals, requiring a total of three types of tax payment certificates (multiple documents depending on tax categories) from three different administrative agencies. Let’s examine each in detail.
3-1. ① Tax Payment Certificate for National Taxes (Type 3)
Target Tax Categories
- Corporate tax
- Consumption tax and local consumption tax
- Withholding income tax
- Other national taxes
Certificate Content
“Tax Payment Certificate (Type 3)” is documentation certifying that there are no unpaid taxes. In other words, it demonstrates that there are no outstanding payments for the above national taxes as of the certificate issuance date.
This is the most common tax payment certificate required in many situations, including financing, licensing applications, and visa applications.
Issuing Authority
Issued by the tax office with jurisdiction over the corporation’s head office location.
Acquisition Methods
(1) Application at Tax Office Counter Submit a “Tax Payment Certificate Issuance Request Form” to your jurisdictional tax office. For corporations, a representative seal (corporate seal) is required. The fee is 400 yen per document (calculated as number of tax categories × number of fiscal years), paid by revenue stamps or cash.
(2) Application by Mail If you are far away or cannot visit the counter, mail application is also possible. Enclose the request form, return envelope, and revenue stamps for the fee.
(3) e-Tax (Online Application) Using e-Tax, you can apply online and receive an electronic tax payment certificate or receive a paper document by mail. For online applications, the fee is slightly cheaper at 370 yen per document.
Key Points for Acquisition
Tax Payment Certificate (Type 3) requires that there be no unpaid taxes as of the certificate issuance date. If there are overdue taxes, you need to pay them in full before applying.
Additionally, it may take several days for payment to be reflected in the tax office system after payment, so caution is needed when applying immediately after payment. Bringing the receipt from when you paid taxes can facilitate smooth processing.
3-2. ② Tax Payment Certificate for Prefectural Taxes
Target Tax Categories
- Corporate enterprise tax
- Special corporate enterprise tax
- Prefectural inhabitant tax (metropolitan tax, prefectural tax, etc.)
Recorded Content
- Tax assessment amount
- Amount paid
- Unpaid amount
The prefectural tax payment certificate records how much was assessed, how much was paid, and whether there are any unpaid amounts for the above tax categories.
Issuing Authority
Issued by the prefectural tax office with jurisdiction over the corporation’s head office location. In Tokyo, it is the metropolitan tax office; in Hokkaido, it is the prefectural tax office.
Acquisition Methods
(1) Application at Counter Submit a “Tax Payment Certificate Issuance Application Form” to the jurisdictional prefectural tax office. For corporations, a representative seal or power of attorney may be required. Fees vary by municipality but are typically around 400 yen.
(2) Mail Application Mail application is also possible. Download the application form from each prefecture’s website, fill in the required information, and send it with a return envelope and fee (postal money order, etc.).
(3) Online Application Some prefectures also support online applications.
Note: Separate Certificates Often Issued for Each Tax Category
Prefectural tax payment certificates may be issued as separate certificates for each tax category. In other words, corporate enterprise tax and prefectural inhabitant tax may be on separate documents.
For visa applications, certification for all tax categories is required, so please specify “for all tax categories” when applying or confirm at the counter to obtain all necessary certificates.
Also, formats and procedures differ by prefecture, so it is recommended to check the website of your jurisdictional prefectural tax office in advance or inquire by phone.
3-3. ③ Tax Payment Certificate for Municipal Taxes (Corporate Inhabitant Tax)
Target Tax Categories
- Corporate municipal tax
- Corporate town tax
- Corporate village tax
These are local taxes paid to the municipality where the corporation is located.
Issuing Authority
Issued by the municipal office where the corporation’s head office is located. Typically, the tax division or tax payment division serves as the counter.
Acquisition Methods
(1) Application at Counter Submit a “Tax Payment Certificate Issuance Application Form” at the tax division counter of the municipal office. In Hokkaido and many municipalities, immediate issuance is possible. The fee is typically around 300 yen.
(2) Mail Application Mail application is also possible. Enclose the application form, return envelope, and postal money orders for the fee.
If There is a Purpose of Use Field, Write “Visa Renewal”
Tax payment certificate application forms often have a field for “purpose of use.” In this field, please clearly state “For residence status renewal application” or “For visa renewal.”
By clarifying the purpose of use, a certificate containing all necessary content will be issued.
Note
Corporate municipal tax is assessed with a “per capita levy” minimum tax amount even if the business is operating at a loss. Just because the business is in deficit does not mean there is no tax obligation, so be sure to pay and obtain the tax payment certificate.
Chapter 4: Precautions When Obtaining Tax Payment Certificates — Practical Points to Avoid Failure
When obtaining tax payment certificates, there are several important precautions. By keeping these in mind, you can avoid troubles during application.
4-1. All Certificates Must Be Used Within 3 Months from Issuance Date
Tax payment certificates submitted to the Immigration Bureau must be issued within 3 months. This is a measure to confirm the latest tax payment status.
Visa renewal applications are possible from 3 months before the residence period expires, but if you obtain certificates too early, their validity period may expire by the time of application.
Recommended Schedule:
- Obtain tax payment certificates around 2 months before residence period expiration
- After obtaining, promptly apply together with other required documents
4-2. If There Are Unpaid Taxes, Submit Certificates Obtained After Full Payment
If there are unpaid taxes, this will be recorded on the tax payment certificate. Applying for a visa with unpaid taxes increases the risk of denial.
Response Measures:
- First, pay the unpaid amount in full
- Wait several days after payment for it to be reflected in the tax office or municipality’s system
- Obtain a tax payment certificate reflecting full payment
- Use that certificate for visa application
Immediately after payment, it may not yet be reflected in the system, so it is advisable to bring the payment receipt and consult at the counter.
4-3. Clearly State Purpose of Use (Visa Renewal)
Tax payment certificate application forms have a field for purpose of use. By clearly stating “For residence status renewal application” here, a certificate in the format appropriate for visa application will be issued.
In particular, to obtain a certificate containing all the information required by the Immigration Bureau (such as income amount and tax payment amount), it is important to clarify the purpose of use.
4-4. Immediate Issuance May Not Be Possible, So Early Preparation is Recommended
At many municipalities, tax payment certificates are issued immediately, but in the following cases, it may take time:
- Mail application: 1-2 weeks including round-trip mailing period
- Fiscal year-end or busy periods: Counters may be crowded, and issuance may take time
- Certificates from past fiscal years: Data verification may take time
- Requests to former address after relocation: Mail is required, which takes time
Recommendation: Begin preparation 2-3 months before residence period expiration
By preparing with plenty of time, you can secure time to respond even if unpaid taxes are discovered.
4-5. Prepare Fees for Each Certificate
Obtaining tax payment certificates requires fees.
- Tax office (Tax Payment Certificate Type 3): 400 yen per document (370 yen online)
- Prefectural tax office: Around 300-400 yen per document
- Municipal office: Around 300 yen per document
In total, fees of approximately 1,000-1,500 yen are required. At counters, payment is typically made in cash or with revenue stamps.
Chapter 5: Proxy Acquisition — What to Do When You Cannot Go Yourself
While it is standard for the representative to obtain tax payment certificates personally, securing time can be difficult for busy managers. In such cases, acquisition by proxy is possible.
5-1. Acquisition by the Person or Representative is Standard
Since tax payment certificates are important documents containing tax information, acquisition and application by the person themselves (or the representative in the case of corporations) is required in principle.
At the counter, presentation of identification documents (residence card or passport, representative seal for corporations) is necessary.
5-2. Acquisition by Employees
When company employees obtain certificates as proxies, a power of attorney is required.
Content to Be Included in Power of Attorney:
- Content of delegation (“Obtaining tax payment certificates,” etc.)
- Proxy’s name and address
- Principal’s (representative’s) name and address
- Corporate name and corporate location
- Representative’s signature or name seal
Power of attorney forms can often be downloaded from each administrative agency’s website.
The proxy must also bring their own identification documents along with the power of attorney.
5-3. Proxy Acquisition by Administrative Scrivener (行政書士)
If you have requested an Administrative Scrivener (行政書士) to handle your visa application, you can also request them to obtain tax payment certificates.
Similar to when employees apply, a power of attorney must be created. Administrative Scriveners (行政書士) experienced in visa application work accurately understand which types of tax payment certificates are needed and can proceed with procedures smoothly.
Benefits of Requesting an Administrative Scrivener (行政書士):
- Accurate determination of the types of certificates needed
- Ability to request applications to multiple administrative agencies all at once
- Significant time and effort savings
- Advice on response measures even if unpaid taxes are discovered
Cost:
Administrative Scrivener (行政書士) fees vary by office, but for tax payment certificate acquisition services alone, the market rate is around several thousand to 10,000 yen. When requesting the entire visa application, it typically becomes a package rate that includes certificate acquisition.
5-4. Example of Fees and Application Methods (Hokkaido Case)
Example of Corporate Tax Payment Certificate Acquisition in Hokkaido:
① National Taxes (Tax Office)
- Jurisdiction: Each tax office under Sapporo Regional Taxation Bureau
- Fee: 400 yen per document
- Application method: Counter, mail, e-Tax
- Immediate issuance: Possible
② Prefectural Taxes (Prefectural Tax Office)
- Jurisdiction: Sapporo Prefectural Tax Office, etc.
- Fee: 400 yen per document
- Application method: Counter, mail
- Immediate issuance: Possible
③ Municipal Taxes (City/Town Office)
- Jurisdiction: Municipality where corporation is located
- Fee: 300 yen per document
- Application method: Counter, mail
- Immediate issuance: Possible
As shown, in Hokkaido, all certificates can be obtained on the same day. However, for mail applications, time is required, so preparation with plenty of time is necessary.
Summary: Early Preparation is Key for Tax Payment Certificate Acquisition
Tax payment certificates are among the most important documents for Management VISA renewal. Let’s reorganize the content introduced in this article.
Reconfirmation of Key Points
1. Organize and Understand Certificate “Type,” “Target,” and “Issuing Authority”
| Target | Certificate Type | Issuing Authority | Notes |
|---|---|---|---|
| Individual (Representative) | Resident tax certificate of taxation and tax payment certificate | Municipal office | Address as of January 1 of that year |
| Corporation ① | Tax Payment Certificate (Type 3) | Tax office | Corporate tax, consumption tax, withholding tax, etc. |
| Corporation ② | Prefectural tax payment certificate | Prefectural tax office | Corporate enterprise tax, prefectural inhabitant tax, etc. |
| Corporation ③ | Corporate municipal tax payment certificate | Municipal office | Corporate municipal tax |
2. All Certificates Must Be Within 3 Months from Issuance Date
Old certificates cannot be used. Obtain them just before visa application.
3. If There Are Unpaid Taxes, Pay in Full Before Application
Applying with unpaid taxes significantly increases the risk of denial. Check early, and if there are unpaid amounts, pay promptly.
4. State Purpose of Use as “For Residence Status Renewal Application”
This ensures that certificates containing all necessary information are issued.
5. Preparation Schedule with Plenty of Time
Begin preparation 2-3 months before residence period expiration so you can respond to any unforeseen circumstances.
Prepare with Plenty of Time as a Measure Against Unpaid Taxes
It is not uncommon for people to discover for the first time upon obtaining tax payment certificates that they have unpaid taxes. By starting preparation early, the following responses become possible:
- Time allowance to pay unpaid amounts
- Time to wait for system reflection after payment
- Time to obtain certificates after full payment again
If you discover unpaid taxes at the last minute, you may not make it in time for your visa deadline.
Submitting Accurate Documents Leads to Smooth Management VISA Renewal
In Management VISA renewal screening, along with business stability and continuity, whether tax obligations are properly fulfilled is emphasized. Submitting accurate and complete tax payment certificates demonstrates trust to the examiner that “this manager complies with Japanese laws and rules.”
Even the seemingly complex preparation of tax payment certificates can be reliably completed by following the procedures explained in this article. If you have any questions, it is recommended to contact each administrative agency or consult with an Administrative Scrivener (行政書士) experienced in visa applications.
To continue and further develop your business in Japan, achieve smooth visa renewal with reliable document preparation.
