2025-09-17

The process by which foreign nationals acquire Japanese nationality is called “naturalization application.” This procedure requires numerous documents and materials. Among these, the “tax payment certificate” requires particular attention, so we will explain it in detail here.

What is a Naturalization Application?

A naturalization application is the procedure for foreign nationals currently holding a residence status in Japan to acquire Japanese nationality. Japan does not recognize so-called “dual nationality,” so acquiring Japanese nationality means losing any previous foreign nationality held.

The following documents, among others, must be submitted to the Legal Affairs Bureau (Immigration Services Agency) for a naturalization application:

　・Application for Naturalization (with applicant’s photo attached)

・Document outlining family relationships

・Statement of Motivation for Naturalization

・Curriculum Vitae

・Document outlining means of livelihood

・Document outlining business activities

・Copy of Resident Certificate

・Document proving nationality

・Documents proving family relationships
・Documents proving tax payment
・Documents proving income
・Documents proving residence history
・Other documents, etc.

When is a Tax Payment Certificate required?

Among the documents mentioned earlier, the document proving tax payment refers to the “Tax Payment Certificate.” Applicants requiring this document are those who fall under the following categories.

Note: Income tax “Certificates of Tax Payment” are required for the naturalization applicant themselves, cohabitants, and persons supporting the applicant’s living expenses. Additionally, certificates covering the past three years are required (two years for holders of Special Permanent Resident status).

・Self-employed individuals
・Salaried employees who file annual tax returns
・Individuals who filed annual tax returns for years with income from two or more sources

・Individuals who file their own tax returns for mortgage interest deduction purposes
・Individuals who filed a tax return for a year in which their annual income exceeded ¥20 million
・Individuals who file tax returns due to real estate income or investment gains
・Individuals who file tax returns due to pension income
・Individuals who file tax returns due to hometown tax contributions

However, if the applicant or a cohabitant operates a company, the “corporate tax return” is also required.

How to Obtain and Important Notes

The income tax “Certificate of Tax Payment” is generally issued by the tax office where the tax return was filed. However, if you have changed your address, you can request it from the tax office that oversees your new address.

The issuance fee is 400 yen per type per year. For example, requesting three types (Part 1, Part 2, Consumption Tax) for three years would cost 3,600 yen (400 yen × 3 × 3).

Please note: If you have any unpaid taxes, submitting the “Tax Payment Certificate” as is will result in your naturalization application being denied. You must pay the outstanding amount immediately. Only then should you request the “Tax Payment Certificate.”

Summary

The “Tax Payment Certificate,” a required document for naturalization applications, generally needs to cover the past three fiscal years. Furthermore, if you have any unpaid taxes, pay them immediately and then request the “Tax Payment Certificate.”