What this document is
This is a TAX OFFICE (税務署) certificate about NATIONAL tax — quite different from the two municipal tax papers you get at city hall (payment certificate and taxation certificate). In Immigration's checklist it belongs to TABLE 2 (the accepting company's documents — the tax types even include corporate tax) rather than to Table 1 for the applicant. Table 1 mentions it only in a note under the withholding-slip item.
What it must show
- Needed only when: several withholding slips in one year + the last employer did no year-end adjustment
- You must file a tax return first, then request it
- Type “その3” (the no-arrears version), issued within 3 months
- If you are on a tax deferral, Immigration also asks for the “その1” version
Where to get it
The tax office (税務署) for your address — bring your residence card + My Number.
How to get it
- First check your withholding slips: how many did you get that year?
- Only one → you don't need this; skip the station
- Several + no year-end adjustment at the last employer → file a tax return, then at the tax office ask for the 納税証明書 form 3
- Can also be requested by post or via e-Tax
Notes
If you do submit it, it must show no arrears. Owe national tax → pay it off first; a certificate showing arrears is a near-certain refusal.