Getting Japanese Tax Certificates After Moving to Another City
After moving within Japan, tax certificates normally come from the municipality where you were registered on January 1 of the relevant fiscal year. Identify the certificate, fiscal year, and application method before applying.
After moving from one Japanese municipality to another, many people visit their new city hall for a 課税証明書 or 納税証明書 and learn that it cannot issue the document. Local resident-tax certificates are not determined simply by your current address. For each fiscal year, the issuer is normally the city, ward, town, or village where your residence was registered on January 1 of that year.
You may therefore have completed 転出届 and 転入届 and already have a 住民票 at the new address, yet still need to request the tax certificate from your former municipality. Before applying, answer three questions: which certificate is required, which fiscal year is required, and where were you registered on January 1 of that fiscal year?
Quick answer: former or current municipality?
Situation | Municipality that normally issues it | What to verify |
|---|---|---|
You moved after January 1 | Municipality where you lived on January 1 | Fiscal year and former address |
You moved before January 1 | New municipality if still registered there on January 1 | Whether income data was filed |
You moved through several cities | Determine the January 1 address for each fiscal year | Several municipalities may be involved |
You had no Japanese residence registration on January 1 | A normal certificate may not be available | Ask the recipient about substitutes |
This rule concerns local resident-tax certificates. It does not mean that every national-tax document or every other certificate must be requested from the January 1 municipality.
Understanding the January 1 rule
Individual resident tax is assessed by the municipality where you have an address on January 1. If you move in March, June, or December, that January 1 municipality still handles assessment for the corresponding fiscal year and normally issues its certificates.
For example, suppose you were registered in Isesaki on January 1, 2026, and moved to Edogawa in June 2026. For a 令和8年度 課税証明書, you would normally contact Isesaki, not Edogawa. The fact that Edogawa now holds your 住民票 does not change the taxing municipality for that fiscal year.
The moving date alone does not determine the issuer.
Your current address is not always the issuing municipality.
Check the January 1 address separately for every fiscal year.
Multiple moves may require certificates from different municipalities for different years.
Tokyo wards, cities, towns, and villages use different names but follow the same basic rule.
Fiscal year and income year are different
This is the most common source of confusion. 令和8年度 does not mean that the certificate only shows income earned during 2026. Resident tax is assessed in the fiscal year after the income year, so a 令和8年度 certificate normally shows income from January 1 through December 31, 2025.
Certificate fiscal year | January 1 date determining the issuer | Income period normally shown |
|---|---|---|
令和8年度 | January 1, 2026 | January 1-December 31, 2025 |
令和7年度 | January 1, 2025 | January 1-December 31, 2024 |
令和6年度 | January 1, 2024 | January 1-December 31, 2023 |
If an organization asks for “an income certificate for 2025,” do not automatically select 令和7年度. Ask whether it needs a certificate showing calendar-year 2025 income or one whose fiscal-year label is 2025. Those requests can point to different documents.
Four certificate names you may encounter
Names differ by municipality. One city may combine income and taxation information, while another calls its document 所得証明書. Check the information required by the recipient, not merely the title.
Common name | Main information | Common uses |
|---|---|---|
課税証明書 | Income, deductions, and assessed resident tax | Immigration, childcare, housing, loans |
非課税証明書 | Non-taxable status, often with income details | Benefits, reductions, family procedures |
納税証明書 | Tax due and payment status | Immigration, proof that tax was paid |
所得証明書 | Income amount under the municipality's naming system | Applications needing income confirmation |
課税証明書 and 納税証明書 are not interchangeable. One describes income and assessed tax; the other describes payment status. If the application requires both, submitting only one leaves the file incomplete.
Step 1: confirm the recipient's exact requirement
Read the checklist or ask the organization requesting the document. Immigration, childcare, benefit, rental, and loan applications may specify the fiscal year and certificate type.
What is the exact Japanese name of the document?
Does it require 課税, 非課税, 納税, or a certificate showing income?
Which fiscal year is required?
Must it have been issued within 3 or 6 months?
Is it required for one person or every household member?
Is a convenience-store copy accepted?
Do not merely tell city-hall staff that you need a “tax paper.” That expression is too broad and may produce a certificate that the municipality correctly issues but the receiving organization does not accept.
Step 2: reconstruct your January 1 address history
List every fiscal year needed and your registered address on its January 1. You can check an old 住民票除票, former lease, tax notice, old residence card, or your own moving records.
For 令和8年度, identify where you were registered on January 1, 2026.
For 令和7年度, identify where you were registered on January 1, 2025.
If you moved around New Year, confirm the recorded 転出 and 転入 dates.
If you were overseas, ask the municipality and receiving organization instead of assuming.
If your actual residence differed from your registration, explain the facts to the competent authority.
Do not send identical applications to the former and current cities just to test them. Call the resident-tax section of the likely issuer and give your name, date of birth, former address, and requested fiscal year so it can check first.
Step 3: choose an application method
After finding the correct municipality, common options are an in-person counter, postal request, online request, or convenience-store terminal. Not every municipality offers all four, and former residents may face different conditions.
Applying in person
This works if the former city is nearby or you need immediate help because data is missing. Bring valid identification and know your former address, fiscal year, certificate type, and number of copies. A representative normally needs a 委任状 and their own identification.
Applying by mail
Postal requests are common after moving far away. Exact requirements vary, but a typical package contains:
An application showing your former and current addresses, name, and date of birth.
Certificate type, fiscal year, and number of copies.
Purpose and recipient if the form asks for them.
A copy of valid identification.
A 定額小為替 purchased at a post office if required for the fee.
A stamped return envelope showing your current address and name.
Do not write a recipient's name or sign the 定額小為替 when the municipality instructs you to leave it blank. Do not send coins or cash unless the official instructions expressly allow them. Check the issuing municipality's own page for its fee, mailing address, and acceptable identification.
Applying online
Some municipalities let you authenticate with a My Number card and smartphone, pay by credit card, and receive the paper by post. The service may be limited to current residents, particular fiscal years, or applications made from within Japan.
Using a convenience store
Convenience-store issuance is fast but unreliable after moving out. Many municipalities require current residence registration, limit available fiscal years, and require a My Number card with a valid electronic certificate. After 転出, the former municipality's terminal service may no longer work even though its counter or postal section can still issue the document.
Postal request checklist
Item | Check | Common mistake |
|---|---|---|
Application | Former/current address, year, type, copies | Writing only “tax certificate” |
Identification | Clear current name and address | Sending an expired document |
Fee | Correct amount and payment method | Too little 定額小為替 |
Return envelope | Current address, name, enough postage | Writing the former address |
Contact details | Daytime telephone number | Office cannot resolve a missing item |
If you moved again after leaving the issuing city, you may need evidence linking the former address to the current one. Some municipalities only ask for current-address identification; others may request more. Ask first rather than sending unnecessary personal documents.
Fees and processing time
Fees are not uniform nationwide. Edogawa, for example, publishes a postal fee of 300 yen per copy, while another municipality may charge differently; convenience-store issuance may also be cheaper than the counter. Do not treat 300 yen as a national rate.
Include the post office's separate fee for purchasing a 定額小為替.
Put current postage on the return envelope.
If urgent, ask whether 速達 or 簡易書留 can be used.
Postal time includes outbound delivery, municipal processing, and return delivery.
Missing fiscal-year details, fee, or identification delays the request.
Do not apply immediately before an immigration or benefit deadline. Allow a buffer and retain photographs of the complete package you mailed.
Why does the municipality say “no data”?
Even the correct municipality cannot necessarily issue a certificate immediately. It needs income and taxation data. A new arrival, no-income case, employer reporting delay, or missing tax declaration can leave the record incomplete.
You were not registered there on January 1 of the requested fiscal year.
You selected the wrong fiscal year.
The new fiscal year's certificates are not yet available.
Income was not declared or the employer report is not reflected.
A person with no income has not filed a declaration required locally.
Some municipalities do not issue 納税証明書 for a non-taxable fiscal year.
If staff say the certificate cannot be issued, ask whether the cause is the wrong municipality, an unreleased fiscal year, missing data, or an unfiled declaration. Each reason requires a different response.
When does a new fiscal year become available?
New-year certificates are not necessarily available on January 1. Many municipalities start around May or June, with different dates for salary-withholding 特別徴収 and ordinary-payment 普通徴収 taxpayers.
Isesaki, for example, announced that 令和8年度 certificates were expected from May 15, 2026 for 特別徴収 taxpayers and June 10, 2026 for other cases. Those are Isesaki dates, not a nationwide calendar.
If you need evidence before release, ask the receiving organization whether it accepts the prior fiscal year, a 源泉徴収票, tax notice, or another document. Only that organization decides whether a substitute is acceptable.
No income or newly arrived in Japan
Having no income does not automatically mean a 非課税証明書 can be issued. If no declaration exists, the municipality may require a resident-tax declaration first. Treatment varies locally.
State the fiscal year clearly.
Ask whether a resident-tax declaration is required even with zero income.
If you did not live in Japan on January 1, ask the recipient about substitutes.
Do not use another fiscal year's certificate to hide a period with no data.
Keep a written explanation if the organization asks for proof that no certificate can be issued.
For an important administrative file, a verbal answer of “nothing is available” may not be enough. Ask what certificate or written explanation can demonstrate your status.
Tax paid but not yet reflected
A 納税証明書 may not update immediately after payment, especially after paying at a bank, convenience store, or system that needs time to transmit data. If urgent, keep the receipt and consult the tax section.
Do not assume today's payment appears today.
Keep the original receipt until the record updates.
Ask how long your payment method takes to be reflected.
If several installments were due, confirm which fiscal year is complete.
Do not confuse a resident-tax 納税証明書 with a national-tax certificate issued by 税務署.
Common mistakes
Visiting the current city without checking the January 1 address.
Selecting the current fiscal year instead of the income year to prove.
Requesting 課税証明書 when the application requires 納税証明書.
Assuming 転入届 transferred all tax records to the new city.
Assuming a convenience store always issues a former city's certificate.
Mailing an application without a return envelope or enough postage.
Using the former address as the return address.
Sending the wrong 定額小為替 amount or writing on it when it must remain blank.
Applying immediately before a deadline without allowing postal time.
Failing to ask the precise reason when city hall cannot issue it.
Frequently asked questions
Where do I apply if I moved after January 1?
Normally apply to the municipality where you were registered on January 1 of the requested fiscal year. Moving later does not change that year's issuer.
What income year appears on 令和8年度?
A 令和8年度 certificate normally shows income from January 1 through December 31, 2025. Confirm with both the municipality and receiving organization.
Can my new city hall issue it?
Only if the new city is the competent issuer for that fiscal year or has an applicable mechanism. It normally cannot replace a former city's certificate merely because you now live there.
Can another person apply for me?
Many municipalities allow this, but normally require a 委任状, the representative's identification, and sometimes a copy of the applicant's identification. Check the issuing municipality.
How long does a postal request take?
There is no nationwide period. It includes two-way mail, processing, and time to correct missing items. Ask the municipality and mail early.
What if I do not know the fiscal year?
Ask the recipient whether it needs income for a particular calendar year or a certificate carrying a particular fiscal-year label. Then use the January 1 rule to locate the issuer.
What should I do now?
Write down the required certificate and fiscal year, determine your registered January 1 address, and call that municipality's resident-tax section. If it is far away, download its postal form and verify the fee, ID copy, 定額小為替, and return envelope.
Information checked on August 29, 2026, using official guidance from Edogawa, Isesaki, and Shinjuku. Certificate names, fees, available years, online/convenience-store eligibility, and postal requirements vary by municipality; always check the competent issuer's website before applying.