Availability of Tax Certificates(課税証明書 KAZEI-SHOMEISHO)
The Residence Tax Certificate (Kazei Shomeisho) for a given tax year is based on the previous calendar year’s income.
For example:
- FY2026 (Reiwa 8) Certificate = income earned from January 1, 2025 to December 31, 2025
- Certificates are generally available:
- Mid-May for employees whose resident tax is deducted from salary (Special Collection)
- Early to mid-June for self-payers and pension recipients (Ordinary Collection)
Japanese Era
A Japanese era (gengō or nengō) is a calendar system where years are counted based on the reign of the Emperor.
When a new Emperor takes the throne, a new era name is declared, starting year 1.
Japan is currently in the Reiwa(令和) era, which began in May 2019
昭和（Showa）→ 平成（Heisei）→ 令和（Reiwa）Now！
| Year | Japanese Era | Year | Japanese Era |
| 1926 | 昭和元年（昭和1年） | 2023 | 令和5年 |
| ex.1945 | 昭和20年 | 2024 | 令和6年 |
| ex.1960 | 昭和35年 | 2025 | 令和7年 |
| 1989 | 昭和64年・平成元年（平成1年） | 2026 | 令和8年 |
| ex.2000 | 平成12年 | 2027 | 令和9年 |
| ex.2015 | 平成30年 | 2028 | 令和10年 |
| 2019 | 平成31年・令和元年（令和1年） | 2029 | 令和11年 |
| 2022 | 令和4年 | 2030 | 令和12年 |
Employees whose resident tax is deducted from salary → Special Collection
| Ward | Special Collection (Salary Deduction) | Ordinary Collection / Pension |
|---|---|---|
| Koto (江東区) | May 11, 2026 | June 8, 2026 |
| Edogawa (江戸川区) | May 15, 2026 | June 10, 2026 |
| Minato(港区) | May 14, 2026 | June 5, 2026 |
| Shinagawa (品川区) | May 20, 2026 | June 8, 2026 |
| Sumida(墨田区) | May 15, 2026 | June 10, 2026 |
| Chiyoda (千代田区) | May 14, 2026 | June 5, 2026 |
| Sagamihara(相模原） | June 1, 2026 | June 1, 2026 |
*Please note that exact dates may vary slightly depending on the ward office’s annual schedule and processing status.
If You Have Recently Moved
If you moved to a different city or ward after January 1, the certificate must generally be obtained from the municipality where you were registered on January 1 of the relevant tax year.
How to obtain a Tax Certificate
| How to Obtain | Required Items |
|---|---|
| At the City Hall / Municipal Office (In Person) | • Valid photo ID (e.g., My Number Card, Driver’s License, Passport) • Issuance fee • Letter of authorization (if someone else applies on your behalf) Please check your local municipality’s website for the application form. |
| At a Convenience Store (Supported Municipalities Only) | • My Number Card • 4-digit PIN for the card • Issuance fee |
| By Mail | • Completed application form • Copy of a valid photo ID • Postal money order or other accepted payment for the issuance fee • Self-addressed stamped envelope (for return mailing) |
| Online (Available in Some Municipalities) | • My Number Card • IC card reader or compatible smartphone (if required) • Digital authentication/PIN • Online payment method (if applicable) |
Issuance fee is roughly 200-500 yen per one certificate (it depends on your Municipal)
Attention！
課税証明書 (Tax Certificates) is NOT the same as 納税証明書 (Tax Payment Certificates).
You need to obtain a 課税証明書 (Tax Certificates).
This certificate shows:
- how much income you earned, and
- how much tax was assessed based on that income.
(It focuses on your income and tax assessment.)
Do NOT submit a 納税証明書 (Tax Payment Certificates).
A Tax Payment Certificate only shows that you have paid your taxes.
(It focuses on your tax payment status, not your income or tax assessment.)
・The images below are sample copies of a 課税証明書 (Tax Assessment Certificate) and a 納税証明書 (Tax Payment Certificate) issued by 江東区（Koto City）.
- 課税証明書 (Tax Certificates)
- 納税証明書 (Tax Payment Certificates)
・The images below are sample copies of a 課税証明書 (Tax Assessment Certificate) and a 納税証明書 (Tax Payment Certificate) issued by 江戸川区（Edogawa City）.
- 課税証明書 (Tax Certificates)
- 納税証明書 (Tax Payment Certificates)
