What Is the “Tax Payment Certificate (Type 3)” Required for a Permanent Residence Application?

Among the documents submitted for a Permanent Residence application is the “Tax Payment Certificate (Type 3),” but most people are not particularly familiar with it in everyday life and have likely never even seen one.

What Is the “Tax Payment Certificate (Type 3)”?

It is a document proving that there are no unpaid national taxes. Specifically, national taxes refer to:

• Withholding income tax and special reconstruction income tax
• Declared income tax and special reconstruction income tax
• Consumption tax and local consumption tax
• Inheritance tax
• Gift tax

Since it certifies that there are no unpaid amounts, there is no “for fiscal year XX” designation as there is with resident tax.

Also, among Tax Payment Certificates (Type 3) there are versions specifying tax items, such as (Type 3-2) and (Type 3-3), but what is needed for a Permanent Residence application is the “Tax Payment Certificate (Type 3),” so please be careful.

How to Obtain It

It can be obtained online or at the tax office with jurisdiction over the address on your certificate of residence. You can search for the tax office with jurisdiction on the National Tax Agency’s website. The tax office with jurisdiction is not necessarily the one matching your address, so be sure to confirm on the National Tax Agency’s website.

In the case of obtaining it at a tax office, in addition to going directly to the tax office, you can also request it by mail.

When Requesting Online

When requesting online, you can choose the receipt method from in-person at the counter, by mail, or as an electronic tax payment certificate.

What to Bring When Receiving It at the Counter

1. Identity verification document (driver’s license, Residence Card, etc.)
   * If a proxy receives it, a power of attorney from the person and the proxy’s identity verification document are required.
2. Something that can verify your My Number (My Number Card, notification card, etc.)
   * For a proxy, a copy of the person’s My Number Card or similar.
3. Fee (cash or revenue stamp)

Receiving It by Mail

By applying an electronic signature, attaching an electronic certificate, and filing the issuance request via e-Tax, you can receive a paper tax payment certificate by mail. You need to electronically pay an amount equivalent to the fee and postage via internet banking or the like.

Receiving It as an Electronic Tax Payment Certificate

By applying an electronic signature, attaching an electronic certificate, and filing the issuance request via e-Tax, you can receive an electronic tax payment certificate (PDF file or XML file). Printing is also possible at home.

Requesting online reduces waiting time at the counter and also makes the fee slightly cheaper.

Obtaining It at the Tax Office

When Requesting by Mail

When requesting by mail, send the following to the tax office with jurisdiction.

• A tax payment certificate issuance request form with the necessary items filled in (the format is available on the National Tax Agency’s website)
• Revenue stamps equivalent to the fee amount
• A self-addressed return envelope with the required postage affixed
• A copy of your My Number Card or similar, and a copy of your identity verification document

When Requesting at the Tax Office Counter

• A tax payment certificate issuance request form with the necessary items filled in
• Revenue stamps or cash equivalent to the fee amount
• Identity verification document and number verification document
• An identity verification document confirming that you are the person (for a corporation, the representative themselves) or the proxy themselves
• The person’s number verification document (individuals only; not required for corporations)
• A power of attorney from the person (for a corporation, the representative)

* These are required when a proxy (including family members, officers other than the representative, and employees) visits the tax office.

 

As shown above, there are now numerous ways to obtain it, and you can obtain it yourself. When you engage an administrative scrivener for a Permanent Residence application, depending on the services that administrative scrivener provides, they can also obtain it on your behalf. A Permanent Residence application requires many documents, so if you do not have much time to collect documents or prepare application materials, please feel free to consult our office.