Japanese Tax Certificates, Withholding Tax Slips and Bank Balance Certificates in English: Translation and Apostille

Visa applications, bank accounts, property purchases and study abroad may require you to prove your Japanese income or assets in English. The main documents are the withholding tax slip (gensen choshu-hyo), the tax payment certificate (nozei shomeisho), the tax assessment (income) certificate (kazei shomeisho), the copy of your final tax return (kakutei shinkokusho) and the bank balance certificate (zandaka shomeisho). Of these, mainly only bank balance certificates can be issued in English; the others are Japanese documents used with an English translation. If the receiving authority also requires an apostille, whether you apply directly to the Ministry of Foreign Affairs of Japan (MOFA) or go through a notary office depends on the type of document. This page explains, document by document, whether an English version exists, how to prepare the translation and how to get the apostille.

This page is based on the National Tax Agency's guidance on requesting tax payment certificates, on receipt date stamps on copies of returns and on reporting non-issue of withholding tax slips, MOFA's "Application guide" and "FAQ", the Japan National Notaries Association's guidance on certifying private documents, and banks' guidance on balance certificates, as of 16 October 2026. Bank and municipal procedures may change, so check with each institution before applying.

In short: only balance certificates are issued in English; the others are translated

If the receiving authority does not require an apostille, an English balance certificate or a document with a translation can be submitted as it is. Check its guidance on whether an apostille is needed. For countries that are not parties to the Hague Convention, a certificate of official seal from MOFA and consular legalization by that country's embassy are needed instead of an apostille (see Apostille vs. consular legalization).

English versions and how to obtain each document

Withholding tax slip: no English version; ask your employer to reissue it

The withholding tax slip is prepared by the employer (the payer of salary), and there is no official English form. The National Tax Agency's English guide translates it as "Employment Income Withholding Record", but states that the guide itself is an unofficial translation. To submit it in English, the Japanese slip is translated.

If you have lost it, ask your employer to reissue it. The tax office's "notification of non-issue of withholding tax slip" is for cases where the employer does not issue the slip; it cannot be used to reissue a slip already issued.

Tax payment certificate (national taxes): obtain it in Japanese at the tax office and translate it

Tax payment certificates for income tax and other national taxes are obtained from the tax office with jurisdiction over your place of tax payment. For procedures abroad, "Sono 2" (certifying the amount of income) and "Sono 3" (certifying that no tax is unpaid) are commonly used.

Sono 2 certifies the income of people who filed a final tax return. Employees whose tax was settled through year-end adjustment and who did not file a return have no return on record at the tax office, so they use the municipal tax assessment (income) certificate or the withholding tax slip.

You can request it at the counter, by mail or through e-Tax; via e-Tax, the unit price is JPY 370 (same formula). For e-Tax's electronic tax payment certificate (electronic file), first check whether the receiving authority accepts electronic data. Electronic files, and printouts of them, cannot be apostilled, so if an apostille is needed, obtain a paper certificate. If you live abroad, a representative in Japan, such as a family member, can request it at the tax office with a power of attorney, or a representative can request it through e-Tax. The National Tax Agency's guidance does not mention English tax payment certificates, so plan to obtain the Japanese one and translate it.

Tax assessment (income) certificate and tax payment certificate (inhabitant tax): from the municipal office

Certificates for local inhabitant tax are obtained from the municipality where you lived on 1 January of the fiscal year concerned (for example, for fiscal year Reiwa 7 = income for 2024, the address on 1 January 2025). We found no municipality that issues English certificates. Some municipalities, such as Kobe (multilingual translations of sample certificates) and Kyoto (sample income and tax assessment certificate with English translation), publish reference translations, but these are not certificates.

Copy of the final tax return: no receipt stamp since January 2025

Final tax returns are filed on Japanese forms. Since January 2025, the National Tax Agency no longer stamps a receipt date on the taxpayer's copy of the return. Because the copy alone no longer easily shows that it was filed with the tax office, combine it with the following:

• For returns filed via e-Tax, the receipt notification (showing name, receipt number and date and time of receipt)
• For returns filed at the counter, for the time being, a leaflet showing the date of receipt and the tax office's name can be received on request
• For a copy of a return filed in the past, a request for disclosure of retained personal information (about a month until the copy arrives)
• To prove income, the tax payment certificate Sono 2

You can also inspect past returns at the tax office counter, but only to view them; this does not produce a document for submission.

Even if the receiving authority specifies the "tax return", the tax payment certificate Sono 2, issued by the tax office, may be sufficient. Ask the receiving authority which is better.

Bank balance certificate: ask your bank for an English version

Many banks issue balance certificates in English.

Balance certificates are often issued as of a specified date, so check the "certification date" and "currency (yen or converted to foreign currency)" the receiving authority requires before applying.

How to get the apostille

Only certificates from tax offices and municipal offices can go directly to MOFA

MOFA can apostille originals of public documents issued by government bodies that show the issue date, the issuing body's name and an official seal (in principle, issued within the last three months). Tax payment certificates from the tax office and tax assessment (income) and tax payment certificates from municipal offices qualify, so if only the Japanese original is submitted, you can apply directly to MOFA. Copies cannot be apostilled.

Documents prepared by employers, banks or yourself go through a notary office

Withholding tax slips (employer), balance certificates (bank) and copies of tax returns (yourself) are private documents, so MOFA cannot apostille them directly. They are notarized at a notary office, the Legal Affairs Bureau certifies the notary's seal, and then MOFA issues the apostille. At notary offices in Hokkaido (Sapporo Legal Affairs Bureau area), Miyagi, Tokyo, Kanagawa, Shizuoka, Aichi, Osaka and Fukuoka, this is all done at once (one-stop service).

To have an English balance certificate signed by a bank officer notarized with that signature as it is, documents such as the bank representative's certificate of capacity or proof of the officer's position would be needed, which requires the bank's cooperation. Another method is to attach a declaration in which you or a translator states, for example, that "the attached document is a true copy of the original", and have that signature notarized. With this method, however, the notary certifies the declarant's signature, not the content of the bank's certificate. Check in advance whether the receiving authority accepts this form.

With a translation, even public documents start at a notary office

Even for public documents such as tax payment certificates, if the translation is to be certified together, the method is notarization of a translator's declaration, and you cannot apply directly to MOFA.

Points to note in the English translation

• Name order: since January 2020, the Japanese government has in principle written romanized names in "family name, given name" order in official documents of ministries and agencies. When the family name and given name must be distinguished, the family name is written in capitals (e.g. SATO Taiga). Match the spelling in your passport
• Convert Japanese era years: write Reiwa 7 as "2025". Be careful not to confuse the "year" of income on withholding tax slips and tax payment certificates with the "fiscal year" of local tax certificates
• Amounts: state the currency for yen amounts, as in "JPY 1,234,567". Show any foreign-currency conversion separately, with the conversion date and rate
• Item names: translate every item in the original, such as payment amount, amount after employment income deduction, total income deductions and withholding tax amount
• Document names: see our Japanese–English dictionary of document names

FAQ

Can my employer or the tax office issue an English withholding tax slip?

There is no official English version. Some companies will prepare an English certificate of employment and salary, but the withholding tax slip itself is in Japanese. It is usually submitted with an English translation. An English certificate prepared by a company is also a private document, so if an apostille is needed it goes through a notary office (see our guide to private documents).

Should I submit the tax payment certificate or the tax assessment certificate?

If you file a final tax return, the tax office's tax payment certificate Sono 2 or the municipal tax assessment (income) certificate. Employees whose tax is settled through year-end adjustment only use the municipal tax assessment (income) certificate or the withholding tax slip. Check which document the receiving authority has in mind, such as a "tax return" or "income certificate", and choose accordingly.

Does an English balance certificate also need an apostille?

Only if the receiving authority requires it. Check its guidance. If an apostille is required, it goes through a notary office.

My copy of the tax return has no receipt stamp. What should I submit?

Receipt stamps have not been applied since January 2025. Ask the receiving authority whether you can attach the e-Tax receipt notification, or submit the tax payment certificate Sono 2 instead.

Our service

Our office (Taiga Sato, Certified Administrative Scrivener) handles English translation of withholding tax slips, tax payment certificates, tax assessment certificates, tax returns and balance certificates, preparing declarations, notarization, MOFA's apostille and shipping abroad.

Typical turnaround once the documents are ready: about 5–6 business days for public documents only, about 3 business days for private documents via a notary office, and about 5–6 business days if we also translate.

Actual costs such as notary fees (JPY 12,500 per English declaration) and postage are charged separately. MOFA and the Legal Affairs Bureau charge no fees. We obtain certifications in Japan on your behalf; we cannot guarantee that the receiving authority will accept the documents.

For the process for private documents in general, see our guide to private documents; for the overall process, What is an apostille?; and for fees, Fees.

Free quote and inquiry form / Phone: +81-3-6303-1664 (weekdays 9:00–20:00 Japan time; weekends and holidays by appointment)

References (official sources)

• National Tax Agency, requesting tax payment certificates (in Japanese)
• e-Tax, requesting tax payment certificates (in Japanese)
• National Tax Agency, receipt date stamps on copies of returns (in Japanese)
• National Tax Agency, notification of non-issue of withholding tax slips (in Japanese)
• National Tax Agency, "Withholding Tax Guide" (English)
• Ministry of Foreign Affairs, "Application guide 1: Documents that can be certified" (in Japanese)
• Ministry of Foreign Affairs, "Application guide 2: Certification of private documents" (in Japanese)
• Ministry of Foreign Affairs, "FAQ" (in Japanese)
• Japan National Notaries Association, certification of private documents (in Japanese)
• MUFG Bank, balance certificates (in Japanese)
• SMBC, issue of balance certificates (in Japanese)
• Rakuten Bank, balance certificates (in Japanese)
• Japan Post Bank, issue of balance certificates (in Japanese)
• Mizuho Bank, other fees (in Japanese)
• Kobe City, multilingual sample certificates
• Kyoto City, sample income and tax assessment certificate with English translation