Tax

National Tax Payment Certificate No. 3

納税証明書その3Nōzei shōmeisho sono san

What is it?

Issued by the National Tax Agency (NTA), this certificate proves that you have no outstanding national tax liabilities — including income tax (所得税), consumption tax (消費税), and withholding tax (源泉所得税).

When is it needed?

  • Permanent residency application (national tax compliance check by Immigration)
  • Highly Skilled Professional PR application

Where to Obtain

Online via e-Tax

Submit your request through the e-Tax portal using a My Number Card and IC card reader (or smartphone with NFC). The certificate is mailed to your registered address within a few business days. The online fee is reduced to ¥370 per copy.

How to apply on e-Tax:

Requirements:

  • My Number Card with electronic certificate active
  • IC card reader or smartphone with NFC for card authentication
  • e-Tax account (registered in advance at e-Tax.nta.go.jp)
  • Fee: ¥370 per copy (paid online — cheaper than counter or mail)
National tax payment certificate via e-Tax (納税証明書その3)

Tips Before You Submit

Any outstanding national tax balance will prevent the certificate from being issued — resolve unpaid amounts at the tax office before applying

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