What this document is
Municipal-tax certificate of the RENEWING person themselves (the dependent) — only needed if that person HAS a part-time job (baito). Depending on income it is a 課税証明書 (has taxable income) or a 非課税証明書 (hikazei — low or no income, so tax-exempt).
What it must show
- Has a baito with income above the taxable threshold → request 課税証明書 (kazei)
- Works little or not at all but HAS been a resident since the start of the year → request 非課税証明書 (hikazei) — still valid, proving no taxable income
- Get the 令和7年度 version (based on 2024 income) — it MUST match the tax-payment certificate year
- The newer 令和8年度 version: may be asked for as well, but is not required (that year’s tax is still being paid, so no matching payment certificate yet)
Where to get it
The tax counter (税務課) at the CITY HALL where that person was registered as a resident on 1/1/2025.
How to get it
- Bring your residence card (在留カード) or My Number card to the city hall tax counter
- If working: request 課税証明書; if not/barely working: request 非課税証明書 (hikazei)
- With a My Number card you can also get it at a kiosk in a convenience store
Cost & time
About 300 yen per copy. Issued the same day.
Notes
⏱️ NEWCOMER — DO YOU ALREADY HAVE THIS? The certificate is based on the ASSESSMENT DATE (賦課期日) = January 1 each year, issued around June. The version you need is 令和7年度 (assessed 1/1/2025) — it must MATCH the tax-payment certificate. The newer 令和8年度 has been issued, but that year's tax is still being paid so no matching payment certificate exists yet; you may add it, but it is not required. ➊ Resident in Japan BEFORE 1/1/2025: you HAVE a certificate — 課税 if working, 非課税 if not. ➋ Arrived AFTER 1/1/2025: you have no 令和7年度 certificate, since you were not a resident on the assessment date → tick "this document does not exist for me" at this station, rely on the SPONSOR's income and submit 3 months of payslips instead.