What Is It
The Property Tax Payment Certificate (納税証明書, nozei shomeisho) is an official document issued by the municipal tax office that proves property taxes have been paid for a specific property. In Japan, property owners are subject to two annual taxes: the Fixed Asset Tax (固定資産税, kotei shisan zei) and the City Planning Tax (都市計画税, toshi keikaku zei). This certificate confirms the payment status of both.
The document is particularly important during property sales, where buyers and their representatives want assurance that there are no outstanding tax obligations attached to the property. Unpaid property taxes can become a lien on the property, so verifying a clean payment record is a standard part of due diligence in Japan.
Unlike the evaluation certificate, which states the property's assessed value, the tax payment certificate focuses specifically on whether taxes were actually paid, the amounts, and the dates of payment. It will also show any outstanding amounts if taxes remain unpaid.
Who Needs It
- Property sellers — to provide proof of tax compliance to buyers as part of the sale process
- Property buyers — to confirm there are no unpaid taxes before completing a purchase
- Loan applicants — banks may require it to verify there are no tax liens on collateral property
- Property managers — to demonstrate ongoing compliance for rental properties
- Tax representatives — for non-resident property owners who need to prove tax compliance from abroad
- Government agencies — for various administrative and legal proceedings
What's Included
- Property identification — registered address and lot/building number
- Tax type — Fixed Asset Tax (固定資産税) and/or City Planning Tax (都市計画税)
- Tax amounts — the assessed tax for each fiscal year covered
- Payment dates — when each installment was paid
- Outstanding amounts — any taxes that remain unpaid (if applicable)
- Fiscal year coverage — the tax year or years the certificate covers
How to Obtain
The certificate is requested at the municipal tax office (市区町村役場の税務課) where the property is located. Like the evaluation certificate, only the property owner or an authorized agent can request it. You will need identification and, if applicable, a power of attorney (委任状).
Some municipalities allow requests by mail, though this adds processing time. The certificate is typically issued for a specific fiscal year, so you may need to specify which year or years you need.
Through JapanPropertyDocs: We obtain this certificate on your behalf as your authorized agent. This is especially useful for non-resident property owners who cannot visit the municipal office in person but need to demonstrate tax compliance.
Processing Time
Same day when requested in person at the municipal tax office. Mail requests typically take 1 to 2 weeks. Through JapanPropertyDocs, standard processing is 5 to 7 business days including the authorization process.