証明書 (Certificates) for Renewal and Permanent Residency: 課税・納税証明書, 住民票, Pension Records

When you apply for a 在留期間更新 (extension of period of stay) or 永住許可申請 (permission for permanent residence), more than half of the documents the immigration authorities ask for are "certificates": the 住民税の課税・納税証明書 (resident tax assessment and tax payment certificates), the national tax 納税証明書（その３）, the 住民票の写し (copy of the resident record), pension and health insurance payment records, and the 源泉徴収票 and 在職証明書 issued by your company. Based on the official pages of the 出入国在留管理庁, 国税庁, 日本年金機構, 総務省, 厚生労働省 and municipal offices, this article goes through where each of these certificates is issued, by which methods, roughly how much it costs, and when the latest fiscal year becomes available. Fees and acceptance methods differ between 市区町村 (city, ward, town and village offices); the article uses 新宿区 and 大阪市 as examples, so please always rely on the page of your own 市区町村.

Key points

• The 住民税の課税（非課税）証明書 and 納税証明書 are issued by the 市区町村 where you lived on January 1 of that year; if you have just moved, apply to the 市区町村 where you lived on January 1, before the move.
• Municipal certificates can be requested at the counter or by post; in municipalities that offer コンビニ交付 (convenience-store issuance), you can also obtain them at a convenience store with your マイナンバーカード, and the fee is often lower than at the counter (for example, in 新宿区 it is 300 yen at the counter and 200 yen at a convenience store; check your own 市区町村).
• Resident tax certificates for the new fiscal year are generally not available until May or June: for example, for 令和8年度 in 新宿区, from May 15 for people whose tax is withheld from salary (特別徴収) and from June 10 for everyone else, and from June 10 at convenience stores across the board.
• The national tax 納税証明書（その３） is requested from the 税務署 (tax office) with jurisdiction over your address: 400 yen per sheet for a written request, 370 yen per sheet for an online request through e-Tax.
• A permanent residency application requires pension and health insurance payment proof for the most recent 2 years; for the pension, you can use the 「被保険者記録照会回答票」 issued by a 年金事務所, the printed screen of the ねんきんネット 「各月の年金記録」, and so on.
• Certificates issued in Japan must be within 3 months of the issue date when submitted to immigration; the 住民票 must omit the マイナンバー and must not omit other items.

住民税の課税（非課税）証明書・納税証明書

What they are: According to 新宿区, the 課税（非課税）証明書 certifies income and tax amounts for a fiscal year, and what it records is the income of the previous year; the 納税証明書 records the payment status of the assessed fiscal year and is not issued for years in which no tax was assessed (非課税). The 総務省 explains that individual resident tax is assessed on "people who had an address in that municipality as of January 1 of the year", and that the income-based portion (所得割) is calculated from income earned from January 1 to December 31 of the previous year.

The 入管 page for 「技術・人文知識・国際業務」 lists, among the documents for an extension, 1 copy each of the 「住民税の課税（又は非課税）証明書及び納税証明書（１年間の総所得及び納税状況が記載されたもの）」 and notes that they are issued by the 市区町村 where you lived on January 1; if a single certificate records both total income and tax payment status, submitting that one is enough. A permanent residency application (for work-related statuses and similar) requires the 課税・納税証明書 for the most recent 5 years.

Where to get them: The tax counter of the 市区町村 (区役所・市役所・役場) where you were registered as a resident on January 1 of that year. For people who have just entered Japan, or whose current location cannot issue the certificate because of a move, the 入管 page recommends consulting the nearest 地方出入国在留管理官署 (regional immigration services bureau).

How to get them (using 新宿区 as an example):

• Counter: At the 区役所 main building or a 特別出張所 (branch office); bring the application form (it can be filled in at the counter), identity documents (マイナンバーカード, 在留カード, etc.) and the fee; an agent needs a 委任状 (letter of authorization), and this also applies to family members acting on your behalf.
• By post: Send the application form (or a letter stating the required items), copies of identity documents, a 定額小為替 (fixed-amount postal money order; buy it at a post office and do not write anything on it), and a return envelope with stamps attached; applications without the return envelope or the 定額小為替 will not be issued. If the documents are complete, the certificate is in principle sent out on the day of arrival or the next business day.
• Online application: 新宿区 also offers online applications, with the actual postage cost added to the fee.
• Convenience store: With a マイナンバーカード that has the 利用者証明用電子証明書 (or a smartphone with the スマホ用電子証明書), the tax assessment certificate can be obtained for the current fiscal year and the past 3 fiscal years; it cannot be used by people who were not registered in 新宿区 on January 1 of that year, people who have moved out, and so on.

Fees: These differ between 市区町村. For example, in 新宿区 it is 300 yen per copy at the counter or by post and 200 yen per copy at a convenience store; in 大阪市, the tax assessment (income) certificate is 300 yen per fiscal year at the counter and 200 yen per fiscal year at a convenience store, and the tax payment certificate at a convenience store is 200 yen per fiscal year per tax item.

When the new fiscal year becomes available: The new fiscal year's certificates are issued only after the new year's tax amount has been determined and notified, generally in May or June. For 令和8年度 in 新宿区: for people with 特別徴収 (tax withheld from salary) only, from May 15, 2026; for others (普通徴収, etc.), from June 10, 2026; and at convenience stores, from June 10 across the board. Dates differ in other municipalities, so check the announcement of your own 市区町村. As of October 25, 2026, the 新宿区 page still describes 令和8年度, and the start date for issuing certificates for 令和9年度 has not been announced.

Notes:

• Both 新宿区 and 大阪市 warn that people who have not filed a resident tax declaration (未申告) may not be able to obtain a certificate and must complete the resident tax declaration first.
• Right after you pay tax, it takes the ward some time to confirm the payment; if you need a 納税証明書 urgently, bring the 領収証書 (payment receipt) when applying at the counter, or attach a copy of it when applying by post. A tax payment certificate issued at a convenience store may not yet reflect the latest payment.

国税の納税証明書（その３）

What it is: The 国税庁's 納税証明書 comes in the following types:

Type	What it certifies
その１	Tax amount due, amount paid, amount unpaid, etc.
その２	Income amount for 「申告所得税及復興特別所得税」 or 「法人税」
その３	That there is no unpaid tax
その３の２	That there is no unpaid 「申告所得税及復興特別所得税」 and 「消費税及地方消費税」 (for individuals)
その３の３	That there is no unpaid 「法人税」 and 「消費税及地方消費税」 (for corporations)
その４	That no 滞納処分 (delinquent-tax disposition) has been taken during a designated period

A permanent residency application (work-related statuses and 「家族滞在」) requires the 「納税証明書（その３）」 covering the 5 tax items 「源泉所得税及び復興特別所得税、申告所得税及び復興特別所得税、消費税及び地方消費税、相続税、贈与税」, with no designated period. The 国税庁 instructions for filling in the form also state that the その３ cannot specify fiscal years.

Where to get it: The 税務署 with jurisdiction over your current address (tax payment place).

How to get it:

• Counter: Bring the 納税証明書交付請求書 (certificate issuance request form), the fee (paid with 収入印紙 or in cash), and your マイナンバーカード (if you do not have one, bring identity documents and documents confirming your number); an agent (including family members) needs a 委任状 from you. 税務署 counters accept applications from 9:00 to 15:00 (nationwide uniform from October 1, 令和8年), and are closed on Saturdays, Sundays, public holidays and from December 29 to January 3.
• By post: Write 「納税証明請求在中」 on the front of the envelope, enclose the request form, 収入印紙 of the corresponding amount, a return envelope with stamps attached, and copies of the number-confirmation documents and identity documents, and send it to the 税務署 with jurisdiction.
• Online (e-Tax): Request through the e-Taxソフト (WEB版) using a smartphone, tablet or computer. There are three ways to receive it: download an electronic tax payment certificate (PDF or XML; an electronic certificate or similar is required); request online and collect it at the 税務署 counter (no electronic certificate required); or request online and have a paper certificate mailed to you (an electronic certificate or similar is required).

Fees: The その３ and その４ are calculated as "number of sheets × unit price": 370 yen per sheet for an online request and 400 yen per sheet for a written request (counter or post). A その３ covering multiple tax items is in principle issued combined on 1 sheet; if you need separate certificates by tax item, you must state "各○枚" (○ sheets each). An electronic file counts as 1 sheet per file. When affixing 収入印紙, do not stamp it with a cancellation mark; if you do, it becomes invalid.

Notes:

• Right after filing a return or paying tax, the certificate may not be obtainable the same day; if you paid at a convenience store (納付委託), the certificate showing the payment can be issued only after about 3 weeks. If you paid recently, bring the 領収証書 when applying (not needed for those who paid electronically).
• An electronic tax payment certificate can be used several times within its validity period and can also be printed at home or at a convenience store, but the 国税庁 reminds you to check the submission method with the recipient in advance. The 出入国在留管理庁 page consulted does not say whether an electronic tax payment certificate (PDF/XML) is accepted, so before using it for a residence application, check with the immigration office with jurisdiction; also, attachments to the 在留申請オンラインシステム are accepted only as PDF, and files with security settings such as a password or a ban on printing or copying are treated as erroneous files.

住民票の写し

Purpose: A permanent residency application requires 1 copy of the 「申請人を含む家族全員（世帯）の住民票」, and requires "マイナンバー omitted, other items not omitted".

Where to get it: The 市区町村 of your current address (resident registration counter).

How to get it (using 新宿区 as an example): Counter, post, convenience store and online application are all possible. At the counter, bring identity documents such as your マイナンバーカード, 在留カード or passport; when applying by post, attach a copy of the side showing your name and current address.

Items you must specify: The 新宿区 page states that the 住民票 of foreign residents by default omits the following items: 続柄 (relationship to the head of household and the head's name), nationality/region, the classification as a 中長期在留者 or 特別永住者, status of residence, period and expiry date, 在留カード or 特別永住者証明書 number, 住民票コード, and マイナンバー. If you need any of them recorded, specify so when making the request. For a permanent residency application, choose "世帯全員" (all household members), specify that 続柄, nationality/region, status of residence and similar items be recorded, and omit only the マイナンバー (whether the 住民票コード is needed should be checked with immigration).

Convenience-store issuance: J-LIS (地方公共団体情報システム機構) explains that コンビニ交付 lets you obtain the 住民票の写し, 印鑑登録証明書, various tax certificates and so on at the multifunction copiers of convenience stores nationwide using a マイナンバーカード or a smartphone with the スマホ用電子証明書; it is in principle available every day from 6:30 to 23:00, but the types of certificates available differ by 市区町村. The 新宿区 terminals let you choose "本人のみ / 世帯全員 / 世帯の一部", whether to include the 本籍 and マイナンバー, and the items recorded for foreign residents; however, 「続柄」 was not seen among the options listed on the page. If you are not sure that you can select all the items you need at a convenience store, we recommend applying at the counter.

Fees: These differ between 市区町村; for example, in 新宿区 it is 300 yen per copy at the counter and 200 yen per copy at a convenience store.

公的年金の保険料の納付状況

A permanent residency application requires proof of public pension payments for the most recent 2 years. The methods listed on the 入管 page are as follows:

1. Records issued by a 年金事務所 (preferred): the 「被保険者記録照会回答票」, 「被保険者記録照会（納付Ⅰ）」 or 「被保険者記録照会（納付Ⅱ）」. The 日本年金機構 explains that the 被保険者記録照会回答票 is issued by a 年金事務所 or similar counter when someone consults about pension records. When going to the counter, bring identity documents (driver's licence, マイナンバーカード, etc.) and documents that confirm your 基礎年金番号 (such as the 基礎年金番号通知書 or 年金手帳); when consulting using your マイナンバー, bring a マイナンバーカード or similar that confirms your individual number. The 日本年金機構's 「予約相談」 (appointment consultation) lets you reserve 「年金記録の確認」 (by phone through the dedicated 予約受付専用電話, available on weekdays from 9:00 to 16:00; online reservation is limited to consultations about pension claims). A 在留カード or a マイナンバーカード alone is accepted as identity document; from December 2, 令和7年, a 健康保険証 and the like can no longer be used as identity documents. Applicants for 特定技能 can also apply by post to the 日本年金機構 特定技能担当係 using the 【特定技能・本人用】年金加入記録・国民年金保険料納付記録交付申請書 (the 被保険者記録照会（納付Ⅱ） issued includes the 回答票); it is in principle sent to the applicant's own address and is issued about 4 business days after acceptance (it takes longer if submitted to a 年金事務所).
2. Printed screen of ねんきんネット 「各月の年金記録」: If you had a 国民年金 period in the most recent 2 years, also print the 「国民年金の年金記録（各月の納付状況）」. On ねんきんネット you can see the monthly public pension enrollment status and the 国民年金 premium payment status, and you can also view the electronic version of the 「被保険者記録照会回答票」 (PDF) at home. There are two ways to register: linking with マイナポータル (requires a マイナンバーカード and an email address), or obtaining a ユーザID (requires your 基礎年金番号 and an email address; people who have the access key from the ねんきん定期便 can obtain it immediately). The 入管 page warns that ねんきんネット is in Japanese only and that mailing of the ユーザID takes about 5 business days.
3. ねんきん定期便 (the sealed-letter version covering the whole record period): The postcard version sent every year cannot confirm all periods and cannot be used; the whole-period version can be requested separately and takes about 2 months.
4. Copies of 国民年金保険料領収証書: If you had a 国民年金 period in the most recent 2 years, you must submit copies of all receipts for that period; if all 24 months were 国民年金, the receipts alone are enough; if only part of the period was 国民年金, the receipts plus method 2 or 3; if all of it was 厚生年金 or another scheme, submit method 2 or 3. If receipts are incomplete, attach a written explanation (理由書) and method 2 or 3.

Fees: The 日本年金機構 pages consulted (counter consultation, appointment consultation, and issuance of documents for 特定技能) do not state a fee, nor whether the counter can issue the 回答票 on the same day.

Notes: When submitting documents that show your 基礎年金番号, black it out so that the number cannot be restored.

公的医療保険の保険料の納付状況

国民健康保険: In a permanent residency application, if you had a 国民健康保険 period in the most recent 2 years, you must submit the 「国民健康保険料（税）納付証明書」 and copies of the receipts (if you cannot submit them, attach a 理由書). The payment certificate is requested at the 国保 counter of your 市区町村; 新宿区 explains that it certifies the annual premium assessed and the amount paid, the fee is 300 yen per copy, you bring identity documents, and a person who is neither you nor in the same household needs a 委任状 and the agent's identity documents. After paying at a financial institution or a convenience store, it may take the ward 2 to 3 weeks to confirm the payment; if you need it urgently, bring the receipt. The 新宿区 page mentions only applications at the counter (the main office building and the 特別出張所) and does not mention delivery by post or at convenience stores. Whether post is available differs by municipality; for example, 世田谷区 accepts applications at the counter and by post (enclose the application form, a 300 yen 定額小為替, a copy of your identity documents and a return envelope with a 110 yen stamp; it arrives in about 1 week at the 住民登録 address of the 世帯主). The convenience-store certificates listed by J-LIS are the 住民票の写し, 印鑑登録証明書, various tax certificates, 戸籍 certificates and so on, and the 国民健康保険料 certificate is not listed separately; whether a municipality that levies the 「国民健康保険税」 can issue it at a convenience store should be confirmed with your 市区町村.

Company health insurance: The 入管 permanent residency page explains that from December 2, 2024, the health insurance card was integrated into the マイナンバーカード (マイナ保険証) and the current health insurance cards are no longer issued. If your card has expired, or the insurer has changed because of a job change, move, or similar:

• People who have a マイナ保険証: submit a copy (within 3 months) of the screen in the マイナポータル health insurance information on which the 「資格取得年月日」 can be confirmed;
• People who do not: submit a copy of the 「資格確認証」 (the term as written on the 入管 page);
• If neither can be submitted, attach a 理由書.

The 厚生労働省 explains that the validity period of traditional health insurance cards ended on December 1, 2025, and the transitional handling of expired cards ends on July 31, 2026; for the time being, the 資格確認書 is issued free of charge to everyone who does not have a マイナ保険証, without the need to apply.

At renewal: The 入管 「在留資格の変更、在留期間の更新許可のガイドライン」 states that at the time of application you will be asked at the counter to present the 「資格情報」 screen of マイナポータル, the 「資格情報のお知らせ」 or the 「資格確認書」, but that permission will not be denied solely because you cannot present a health insurance card or similar.

Notes: When submitting documents that show the 保険者番号 or the 被保険者等記号・番号, black them out so that they cannot be restored.

源泉徴収票・在職証明書 (issued by your company)

給与所得の源泉徴収票: The 国税庁 explains that the employer must deliver it to everyone who receives salary by January 31 of the following year (within 1 month of the date of leaving for people who leave during the year); with the person's prior consent and under certain conditions it may be provided electronically, but if the person requests paper, it must be provided on paper. If you still cannot get it after the delivery deadline, you can submit a 「源泉徴収票不交付の届出書」 (notification of non-delivery of the withholding slip; via e-Tax or on paper) to the 税務署 with jurisdiction over your tax payment place, attaching a copy of your pay statements, records of your requests to the company, and so on.

在職証明書: Issued by your workplace. In a permanent residency application, 「会社等に勤務している場合」 lists "在職証明書 １通" (1 copy). The 出入国在留管理庁's 就労資格Q&A (令和8年7月) explains that the 在職証明書 has no fixed format and recommends stating: (1) the applicant's name, nationality, date of birth and sex; (2) the department; (3) the date of joining the company; (4) the position and salary amount; (5) the job duties; and, at the end, the name of the certifying company, its address, and the title and name of the person certifying. Like the other certificates, it must be within 3 months of the issue date.

When to ask: Both documents go through the company's HR or general affairs department and take time to process, so we recommend contacting them in advance.

Summary table

Certificate	Issuer	How to apply	Fee (example)	Convenience store
住民税の課税（非課税）証明書	市区町村 where you lived on January 1	Counter, post, convenience store, online in some municipalities	新宿区: 300 yen at the counter / 200 yen at a convenience store (differs by area)	Depends on the municipality
住民税の納税証明書	市区町村 where you lived on January 1	Counter, post, convenience store, online in some municipalities	新宿区: 300 yen at the counter; 大阪市: 200 yen per fiscal year per tax item at a convenience store	Depends on the municipality
納税証明書（その３）	税務署 with jurisdiction over your address	Counter, post, e-Tax	Written 400 yen/sheet, online 370 yen/sheet	No (the electronic PDF can be printed at a convenience store)
住民票の写し	市区町村 of your current address	Counter, post, convenience store, online in some municipalities	新宿区: 300 yen at the counter / 200 yen at a convenience store (differs by area)	Depends on the municipality
被保険者記録照会回答票	年金事務所	Counter (appointment possible); 特定技能 applicants can apply by post; electronic version viewable on ねんきんネット	Not stated on the official pages	No
ねんきんネット「各月の年金記録」	Printed by yourself	Online	Not stated on the official pages	No
国民年金保険料領収証書（写し）	Kept by yourself	—	—	No
国民健康保険料（税）納付証明書	市区町村	Counter (in 新宿区, counter only; some municipalities accept post, e.g. 世田谷区)	新宿区, 世田谷区: 300 yen (differs by area)	Not listed by J-LIS; depends on the municipality
マイナポータル screen・資格確認書（写し）	Yourself / the insurer	Online; issued by the insurer	資格確認書 is issued free of charge	No
源泉徴収票	Employer	Request from the company	—	No
在職証明書	Employer	Request from the company	—	No

Common misconceptions

• "I can just get it at the ward office where I live now": The 住民税の課税・納税証明書 is issued by the 市区町村 of your address on January 1 of that year. If you moved during the year, apply to the 市区町村 you lived in before the move (post is possible).
• "I'll get the certificates early and keep them": Immigration requires certificates issued in Japan to be within 3 months of the issue date; if you get them too early they expire and you must obtain them again.
• "I can get this year's certificate in April": The new fiscal year's resident tax certificates are issued only after the new year's tax amounts are notified (for example, mid-May or early June in 新宿区); until then you can only obtain those for the previous fiscal year.
• "Any 住民票 will do": The 住民票 of foreign residents by default omits the status of residence, nationality, 続柄 and similar items; a permanent residency application requires "世帯全員, マイナンバー omitted, other items not omitted", and you must specify this when requesting it.
• "I can get a tax payment certificate right after paying the arrears": Both the 市区町村 and the 税務署 need time to confirm the payment (about 3 weeks for national tax paid at a convenience store); if you need it urgently, bring the 領収証書 to the counter.
• "The postcard version of the ねんきん定期便 is fine too": The 入管 page clearly states that the postcard version cannot be used.
• "I can submit a copy of the health insurance card as usual": Health insurance cards are no longer issued from December 2, 2024; if your card has expired or the insurer has changed, submit a copy of the マイナポータル screen or the 資格確認書 instead.
• "I don't need to deal with the numbers": Black out the 基礎年金番号, 保険者番号 and 被保険者等記号・番号 before submitting.