You are renewing your visa. The immigration office asks for 「証明書類」 — proof documents. You search online and find four different Japanese terms: 源泉征収票（げんせんちょうしゅうひょう）, 給与明細（きゅうよめいさい）, 課税証明書（かぜいしょうめいしょ）, and 納税証明書（のうぜいしょうめいしょ）. They all seem to involve income and tax — but which one do you actually need?
This is one of the most practical vocabulary gaps for foreign residents in Japan. These four document names appear on visa applications, rental agreements, mortgage forms, childcare center registration, scholarship applications, and job change paperwork. Getting them confused can mean submitting the wrong document — and having to start over.
This guide explains exactly what each document is, who issues it, what it proves, and when you are expected to submit it. By the end, you will know which document to bring to immigration, which one to download from city hall, and why your pay slip is not the same as your annual income proof.
| Document | Reading | Issued By | Covers | Proves |
|---|---|---|---|---|
| 源泉征収票 | げんせんちょうしゅうひょう | Employer | One full calendar year | Annual income + tax withheld |
| 給与明細 | きゅうよめいさい | Employer | One month | Monthly salary breakdown + deductions |
| 課税証明書 | かぜいしょうめいしょ | City/ward office | Previous tax year | Income amount + resident tax assessment |
| 納税証明書 | のうぜいしょうめいしょ | Tax office or city hall | Varies by type | Tax was paid / no unpaid tax exists |
Quick Answer: 源泉征収票 vs 給与明細 vs 課税証明書 vs 納税証明書
Here is the one-sentence answer for each document before the full explanation.
源泉征収票（げんせんちょうしゅうひょう） — Annual Withholding Slip
源泉征収票 is the annual withholding slip issued by your employer at the end of each year. It shows your total income and the total amount of income tax withheld during that year. This is the primary document used to prove your annual salary.
給与明細（きゅうよめいさい） — Monthly Pay Slip
給与明細 is the monthly pay slip you receive with every salary payment. It shows your gross pay, all deductions (social insurance, income tax, resident tax), and your actual take-home amount. It is a month-by-month record, not an annual summary.
課税証明書（かぜいしょうめいしょ） — Resident Tax / Income Certificate
課税証明書 is a certificate issued by your city or ward office that states your income and the amount of resident tax you are assessed. It is based on your previous year’s income as reported for resident tax purposes. This is the document most often requested at city hall for housing, childcare, scholarships, and visa applications.
納税証明書（のうぜいしょうめいしょ） — Tax Payment Certificate
納税証明書 is a certificate proving that you have paid your taxes — or that you have no unpaid tax obligations. It does not show income amounts directly. It is issued by the national tax office (税務署) for national taxes, or by your city hall for local taxes. Visa renewals for business activity and loan applications often require this document.
What Does 源泉征収票 Mean?
源泉征収票 as an Annual Withholding Slip
The word 源泉（げんせん）means “at the source,” 征収（ちょうしゅう）means “collection” (as in tax collection), and 票（ひょう）means “slip” or “voucher.” So 源泉征収票 literally means “a voucher for tax collected at source” — that is, the document confirming that your employer withheld income tax from your salary throughout the year.
In English, this document is often translated as “withholding slip,” “withholding tax statement,” or “income and withholding summary.” It is sometimes compared to the W-2 form used in the United States, although the Japanese version serves a somewhat different role in the tax filing process.
年末調整後に交付される — Issued After Year-End Adjustment
Most employees receive their 源泉征収票 in January (for the previous year), after the 年末調整（ねんまつちょうせい）— year-end tax adjustment — has been completed by their employer. The employer reconciles all monthly withholdings against the employee’s actual annual tax liability, issues a refund or additional collection, then prints the final 源泉征収票 showing the corrected totals.
What It Shows
The 源泉征収票 contains four key figures:
| Field Name | Reading | Meaning |
|---|---|---|
| 支払金額 | しはらいきんがく | Total gross salary paid during the year |
| 給与所得控除後の金額 | きゅうよしょとくこうじょごのきんがく | Net employment income after the employment income deduction |
| 所得控除の額の合計額 | しょとくこうじょのかがくのごうかいがく | Total amount of income deductions (dependents, insurance, etc.) |
| 源泉征収税額 | げんせんちょうしゅうぜいがく | Total income tax withheld during the year |
When a document request says 年収証明（ねんしゅうしょうめい） — proof of annual income — the 源泉征収票 is almost always what is needed.
退職した場合の源泉征収票 — When You Leave a Job
If you change jobs or resign before year-end, your employer is required by law to issue a 源泉征収票 within one month of your final salary payment. This document is critical: your new employer will need it to calculate year-end adjustment for the combined income year, and you will need it if you file your own 確定申告（かくていしんこく）— individual tax return.
支払調書（しはらいちょうしょ） — The Freelancer Equivalent
If you are a freelancer, contractor, or self-employed, you do not receive a 源泉征収票. Instead, clients who paid you and withheld tax on those payments are required to issue a 支払調書（しはらいちょうしょ） — a payment record. The 支払調書 serves a similar function but covers one client’s payments to you rather than full employment income. For income proof as a freelancer, you will typically rely on your 確定申告書（かくていしんこくしょ）— the filed tax return — instead.
Example Sentences
源泉征収票は、毎年1月後半に会社から受け取ります。
The withholding slip is received from your company in the second half of January each year.
ビザの更新申請には、直近の源泉征収票を提出してください。
Please submit your most recent withholding slip for the visa renewal application.
YukaMy HR office gave me a document at the end of December. It has my name and a lot of numbers on it. Is this the 源泉征収票?
ReiMost likely yes! Look for the words 支払金額 (total paid amount) and 源泉征収税額 (tax withheld) on the form. If you see those, that is your 源泉征収票. Keep it safe — you will need it for visa renewal and tax filing.
What Does 給与明細 Mean?
給与明細 as a Monthly Pay Slip
給与（きゅうよ）means “salary” or “wages,” and 明細（めいさい）means “detailed statement” or “itemized breakdown.” So 給与明細 is literally “itemized salary statement” — a document showing the full breakdown of your monthly pay. You receive one each month, usually on or just before payday.
基本給（きほんきゅう） — Base Salary
基本給 is your fixed base salary — the amount stated in your employment contract before any additions or deductions. This is the foundation of your monthly gross pay.
残業代（残業手当）（ざんぎょうだい・ざんぎょうてあて） — Overtime Pay
残業代 is the additional pay for overtime hours worked beyond the standard contract hours. On your 給与明細, this appears as a separate line added to your base salary.
控除（こうじょ） — Deductions
The 控除 section shows everything subtracted from your gross pay. For most employees this includes:
| Deduction | Reading | What It Is |
|---|---|---|
| 健康保険料 | けんかうほけんりょう | Health insurance premium |
| 厚生年金保険料 | こうせいねんきんほけんりょう | Employees’ pension insurance premium |
| 雇用保険料 | こようほけんりょう | Employment insurance premium |
| 所得税 | しょとくぜい | Income tax (national; withheld monthly at estimated rate) |
| 住民税 | じゅうみんぜい | Resident tax (local; based on previous year income) |
差引支給額（手取り）（さしひきしきゅうがく・てどり） — Take-Home Pay
差引支給額 (or informally 手取り) is the amount actually deposited in your bank account after all deductions. This is what most people mean when they talk about their “monthly salary” in casual conversation.
Monthly Salary Example
Here is a simplified example of what a 給与明細 might show for an employee with a 𰀑280,000 base salary:
| Category | Item | Amount |
|---|---|---|
| 支給（income） | 基本給 (base salary) | 𰀑280,000 |
| 支給 | 残業代 (overtime) | 𰀑15,000 |
| 支給 小計 (gross) | 𰀑295,000 | |
| 控除（deductions） | 健康保険料 | −𰀑14,700 |
| 控除 | 厚生年金 | −𰀑26,775 |
| 控除 | 雇用保険 | −𰀑885 |
| 控除 | 所得税 | −𰀑7,580 |
| 控除 | 住民税 | −𰀑18,500 |
| 差引支給額 (take-home) | 𰀑226,560 |
今月の手取りはいくらですか？
How much is your take-home pay this month?
給与明細を見ると、自分の所得税がいくら引かれているか分かります。
By looking at your pay slip, you can tell how much income tax is being deducted from you.
What Does 課税証明書 Mean?
課税証明書 as a Resident Tax / Income Certificate
課税（かぜい）means “tax assessment” — the act of determining what tax someone owes. 証明書（しょうめいしょ）means “certificate.” So 課税証明書 is literally “tax assessment certificate” — a document from your municipality stating your income amount and the resident tax (住民税) that was assessed based on that income.
In many municipalities, 課税証明書 and 所得証明書（しょとくしょうめいしょ） (income certificate) are the same document or issued together. Both confirm your income amount. When a form asks for either one, you can usually get both at the same window at city hall.
所得金額（しょとくきんがく） and 課税額（かぜいがく）
The certificate shows two key figures: your 所得金額 (income amount) and your 課税額 (assessed tax amount). The income figure is the same income that was used to calculate your resident tax. This is the number authorities, schools, and landlords look at to assess your financial situation.
非課税証明書（ひかぜいしょうめいしょ） — Non-Taxable Certificate
If your income falls below the resident tax threshold, you will receive a 非課税証明書 instead of a 課税証明書. This document confirms that you are exempt from resident tax due to low income. It is required for some social welfare applications, childcare fee reductions, and scholarship eligibility checks.
市区町村で取得する — Obtained at City/Ward Office
This certificate is not issued by your employer and cannot be obtained from the tax office. You must visit your 市区町村（しくくまそんそん） — city, ward, town, or village office — in person or apply online in municipalities that offer that option. You can also obtain it via the コンビニ交付サービス at convenience stores in many areas (using your My Number Card).
Common Use Cases
| Situation | Japanese Term | Why 課税証明書 Is Needed |
|---|---|---|
| Rental housing application | 賛貸契約（ちんたいけいやく） | Landlord verifies income can cover rent |
| Public housing application | 公式定住宅（こうえいたいしゃく） | Income limit eligibility check |
| Childcare center enrollment | 保育園（ほいくえん） | Fee bracket calculation based on income |
| Scholarship application | 奨学金（しょうがくきん） | Household income eligibility verification |
| Visa renewal (residence status) | ビザ更新（びざこうしん） | Confirms stable income for continued stay |
課税証明書は、市役所の窓口で𰀑200円程度で取得できます。
You can obtain the resident tax certificate at the city hall counter for around 200 yen.
What Does 納税証明書 Mean?
納税証明書 as a Tax Payment Certificate
納税（のうぜい）means “tax payment” — the act of paying tax. 証明書 means “certificate.” So 納税証明書 is a “tax payment certificate” — a document proving that you have paid your taxes, or that you have no outstanding unpaid tax. Critically, this document is about payment status, not income amount.
納付した税額の証明 — Proof of Taxes Paid
One common type of 納税証明書 certifies the amount of tax you paid in a given period. For national taxes, this is issued by the 税務署（ぜいむしょ）— the National Tax Agency’s local office. The most common types requested are:
| Type Name | Content | Common Use |
|---|---|---|
| 納税証明書（その1） | Amount of income tax paid | Business visa applications, loan screening |
| 納税証明書（その2） | Certifies no unpaid national taxes exist | Contract bids, company establishment, visa |
| 納税証明書（その3） | Certifies specific tax obligations | Specialized business licensing |
未納がないことの証明 — Proof of No Unpaid Tax
The most frequently requested type for visa purposes is 納税証明書（その2）, which does not state an income amount but simply certifies that you do not have any outstanding national tax obligations. Immigration authorities use this to confirm that visa applicants are fulfilling their tax responsibilities in Japan.
国税の納税証明書 vs 市税の納税証明書
There are two distinct versions of 納税証明書 that cover different types of taxes:
| Type | Tax Covered | Issued By | How to Apply |
|---|---|---|---|
| 国税の納税証明書 | National taxes (income tax, consumption tax, etc.) | 税務署（ぜいむしょ） | In person, online (e-Tax), or by mail |
| 市税の納税証明書 | Local taxes (resident tax, fixed asset tax, etc.) | 市区町村（しくくまそんそん） | In person at city hall |
ヒァリングには、国税の納税証明書（その2）を提出してください。
Please submit the national tax payment certificate (Type 2) for the hearing.
住民税の未納がないことを証明する書類が必要です。
We need a document certifying that there are no unpaid resident tax obligations.
YukaThe immigration office is asking for a 納税証明書. Should I go to city hall or the 税務署?
ReiFor immigration visa applications, you usually need the national tax certificate from the 税務署 — specifically 納税証明書（その2）. Check your visa renewal checklist carefully. If it says 市区町村税, then city hall is the right place.
源泉征収票 vs 給与明細
This is the comparison that confuses most learners when they first encounter Japanese income documents. Both come from your employer, but they serve very different purposes.
Annual Summary vs Monthly Detail
| Feature | 源泉征収票 | 給与明細 |
|---|---|---|
| Period covered | One full year (January–December) | One month |
| Issued by | Employer | Employer |
| Issued when | Once per year (Jan of following year) | Every month |
| Shows annual income? | Yes (支払金額) | No (monthly only) |
| Shows tax withheld? | Yes (annual total) | Yes (monthly amount only) |
| Shows take-home pay? | No | Yes (差引支給額) |
| Used for tax filing? | Yes (primary document) | No |
| Used to prove annual income? | Yes (primary choice) | Sometimes (3 months as substitute) |
年収を確認する vs 月収を確認する
If you need to know your annual income (年収（ねんしゅう）), look at your 源泉征収票. The 支払金額 figure on the slip is your gross annual salary. If you need to know your monthly salary (月収（げっしゅう）), look at your 給与明細. And if you need to know your actual take-home pay, the 差引支給額 line on the 給与明細 is the number you want.
When Lenders and Landlords Want 給与明細3か月分 vs 源泉征収票
In Japan’s lending and rental market, different institutions have different preferences:
| Request Type | What They Want to See | Document to Submit |
|---|---|---|
| 年収証明 (annual income proof) | Total annual income figure | 源泉征収票 (most recent) |
| 収入証明 (income proof, flexible) | Consistent regular income | 給与明細３か月分 (last 3 payslips) |
| 住居ローン (mortgage application) | Gross annual income + tax paid | 源泉征収票 ＋ (sometimes 課税証明書 too) |
| 賛貸契約 (rental screening) | Regular monthly income verification | 給与明細３か月分 or 源泉征収票 |
The 3-month payslip approach (給与明細3か月分) is especially common for people who have just started a new job and do not yet have a 源泉征収票 for the current employer. It demonstrates current ongoing income rather than past annual income.
Common Mistake
A frequent mistake is submitting 給与明細 when a form asks for 年収証明. One month’s payslip does not prove annual income. If the form says 源泉征収票, you must provide the annual withholding slip — the payslip alone is not acceptable as a substitute.
源泉征収票 vs 課税証明書
Employer-Issued Annual Tax Document vs Municipal Tax Certificate
Both 源泉征収票 and 課税証明書 contain income figures and are commonly used for income verification. But they are fundamentally different in origin and purpose.
| Feature | 源泉征収票 | 課税証明書 |
|---|---|---|
| Issued by | Your employer (会社からもらう) | City / ward office (市区町村で取得) |
| Tax type covered | National income tax (所得税) | Local resident tax (住民税) |
| Income shown | Gross employment income (支払金額) | Taxable income after basic deductions (所得金額) |
| Tax shown | Income tax withheld (源泉征収税額) | Resident tax assessed (課税額) |
| Fee to obtain | Free (issued by employer) | Approx. 𰀑200–300 |
年度のずれ — The Tax Year Offset Trap
This is one of the most important and most misunderstood points about Japanese income documents. There is a timing difference between these two documents that catches many people off guard.
Here is the situation as of early 2025 as an example:
| Document | Issued in | Income Year It Reflects |
|---|---|---|
| 源泉征収票 (issued Jan 2025) | January 2025 | 2024 income (calendar year Jan–Dec 2024) |
| 課税証明書 (issued from June 2025) | June 2025 onward | 2024 income (used to assess 2025 resident tax) |
| 課税証明書 (issued Jan–May 2025) | Before June 2025 | 2023 income (used to assess 2024 resident tax, not yet updated) |
The critical insight: a 課税証明書 obtained in January 2025 reflects 2023 income, not 2024 income. The municipality has not yet received and processed the 2024 income data (submitted via the 年末調整 process, finalized in June 2025 for resident tax assessment). But the 源泉征収票 issued in January 2025 already reflects full 2024 income.
This means that for visa applications or housing applications in the first half of the year, your 源泉征収票 may show more current income than your 課税証明書. Always check which year’s income the requesting authority wants to see.
Which Is More Commonly Requested for Visa and Housing?
| Context | Typically Requested Document | Notes |
|---|---|---|
| ビザ更新 (visa renewal — employee) | 源泉征収票 (most recent) | Immigration often also accepts 課税証明書 |
| 家族滞在 (family stay visa) | 源泉征収票 or 課税証明書 | Proves sponsor’s income stability |
| 民間賛貸 (private rental) | 給与明細3か月分 or 源泉征収票 | 管理会社 preference varies |
| 公式定住宅 (public housing) | 課税証明書 / 所得証明書 | City hall issues and requests its own certificate |
| 住居ローン (mortgage) | 源泉征収票 + 課税証明書 | Banks often request both for cross-verification |
課税証明書 vs 納税証明書
Tax Assessment / Income Proof vs Proof of Tax Payment
These two documents are commonly confused because they both use the word 証明書 and both relate to taxes. But they answer fundamentally different questions.
| Feature | 課税証明書 | 納税証明書 |
|---|---|---|
| Core question answered | How much income did you have? | Did you pay your taxes? |
| Shows income amount? | Yes | No (or only tax amounts) |
| Shows tax payment status? | No | Yes |
| Issued by | City / ward office | Tax office (national) or city hall (local) |
| Tax type | Local resident tax | National or local (depends on type) |
| Typical use | Income verification, housing, scholarships | Visa, business licensing, loan screening |
所得を証明する vs 税を納めたことを証明する
A simple way to remember the difference: 課税証明書 proves your income. 納税証明書 proves you paid tax. Many official processes require both: one to confirm you earned enough income, and one to confirm you fulfilled your tax obligations.
外国人ビザ申請での使い分け
For foreign nationals renewing a work or residence visa, immigration officials typically want to see evidence of both income stability and tax compliance. This is why many visa checklists include both types of document:
| Visa Type | Income Proof Document | Tax Compliance Document |
|---|---|---|
| 就労ビザ（技术・人文知識・国際業務等） | 源泉征収票 or 課税証明書 | 納税証明書（その2） |
| 家族滞在ビザ | 源泉征収票 (of sponsor) | 納税証明書 (of sponsor) |
| 悠久居者ビザ | 課税証明書 or 源泉征収票 | 納税証明書（その2） |
国税 vs 市税 — National Tax vs Local Tax
課税証明書 covers local resident tax (a municipal tax). 納税証明書 can cover either national tax (from the tax office) or local tax (from city hall), depending on which version is requested. When immigration asks for 納税証明書, they almost always mean the national tax version from 税務署.
Common Mistakes English Speakers Make
Mistake 1: Submitting 給与明細 When Annual Income Proof Is Required
This happens most often during rental applications and visa renewals. The form says 年収証明（ねんしゅうしょうめい） and the applicant submits last month’s pay slip. A single month’s payslip cannot prove annual income — the document will be rejected. Always check whether the form wants 年収 (annual) or 月収 (monthly) and submit accordingly.
Mistake 2: Confusing 課税証明書 and 納税証明書
Both words contain 証明書 and both involve tax, so they look very similar at a glance. But submitting 課税証明書 when 納税証明書 is requested (or vice versa) means providing the wrong type of proof entirely. Remember: 課税 = income and assessment; 納税 = payment status.
Mistake 3: Thinking 源泉征収票 Is a Payslip
Some learners hear “withholding slip” and assume it is monthly like a payslip. It is not. 源泉征収票 is issued once per year and summarizes the entire year’s income and tax. Your monthly 給与明細 is the payslip; the 源泉征収票 is the annual summary.
Mistake 4: Missing the Tax Year Difference Between 源泉征収票 and 課税証明書
As explained above, a 課税証明書 obtained between January and May may reflect income from two years ago. If your income changed significantly between years, submitting an outdated 課税証明書 alongside a recent 源泉征収票 may confuse reviewers or delay your application. Always check the 年度 (year) shown on each document.
Mistake 5: Forgetting That City Hall and the Tax Office Are Different Places
課税証明書 → city/ward office (市区町村)
納税証明書 for national taxes → tax office (税務署)
納税証明書 for local taxes → city/ward office
Going to the wrong office means wasted time. Before visiting, confirm exactly which document is needed and which office issues it.
Mistake 6: Confusing Income Proof and Tax Payment Proof
For a visa renewal, you may need to prove both (a) that you earn a stable income and (b) that you have no unpaid taxes. These are two separate things requiring two separate documents. Do not assume that one certificate covers both.
Decision Rule: Which Document Do You Need?
Use this flowchart to identify the right document for your situation.
What do you need to prove?
│
├─ Annual salary / total income for the year?
│ └─ → 源泉征収票 (from employer, issued each January)
│ Special case: self-employed → 確定申告書 + 支払調書
│
├─ Monthly salary / current paycheck breakdown?
│ └─ → 給与明細 (from employer, issued each month)
│ Multiple months (3+) may be required for rental/loan screening
│
├─ Municipal income amount / resident tax assessment?
│ └─ → 課税証明書 / 所得証明書 (from city/ward office)
│ Low income? → 非課税証明書 instead
│
└─ Proof that tax was paid / no unpaid tax exists?
└─ → 納税証明書
For national tax → 税務署 (National Tax Agency local office)
For local tax → 市区町村 (city/ward office)
Most common for visa: 納税証明書（その2） from 税務署
Use case quick guide:
ビザ更新 (visa renewal) → 源泉征収票 + 納税証明書（その2）
家族滞在 (family stay visa) → 源泉征収票 + 納税証明書
賛貸契約 (rental application) → 給与明細3か月 or 源泉征収票
住居ローン (mortgage) → 源泉征収票 + 課税証明書
保育園 (childcare enrollment) → 課税証明書 / 非課税証明書
奖学金 (scholarship) → 課税証明書 / 非課税証明書
転職 (job change) → 源泉征収票 (provide to new employer)Use this vocabulary table as a quick reference for all document terms introduced in this article.
| Term | Reading | Meaning |
|---|---|---|
| 源泉征収票 | げんせんちょうしゅうひょう | Annual withholding slip (employer-issued) |
| 給与明細 | きゅうよめいさい | Monthly pay slip |
| 課税証明書 | かぜいしょうめいしょ | Resident tax / income certificate (city hall) |
| 納税証明書 | のうぜいしょうめいしょ | Tax payment certificate |
| 所得証明書 | しょとくしょうめいしょ | Income certificate (often same as 課税証明書) |
| 非課税証明書 | ひかぜいしょうめいしょ | Non-taxable certificate (low income) |
| 支払調書 | しはらいちょうしょ | Payment record (freelancer version of 源泉徴収票) |
| 確定申告書 | かくていしんこくしょ | Individual tax return (filed by individual) |
| 支払金額 | しはらいきんがく | Total gross salary paid (on 源泉徴収票) |
| 差引支給額 | さしひきしきゅうがく | Take-home pay (net salary after deductions) |
| 基本給 | きほんきゅう | Base salary |
| 残業代 | 残業手当 (ざんぎょうたて) | Overtime pay |
| 税務署 | ぜいむしょ | National Tax Agency local office (tax office) |
| 市区町村 | しくくまそんそん | City, ward, town, or village office |
| 年末調整 | ねんまつちょうせい | Year-end tax adjustment (by employer) |
Want to practice speaking and listening in real conversations about these situations? italki connects you with native Japanese tutors who can walk you through real-life document scenarios, help you practice asking questions at city hall, and build your confidence for everyday admin situations in Japan.
Quick Quiz
Test what you have learned. Choose the best answer for each question.
Question 1
Your landlord asks for proof of annual income. Which document should you submit?
a) 給与明細 (last month’s payslip)
b) 源泉征収票 (annual withholding slip)
c) 納税証明書 (tax payment certificate)
d) 支払調書 (payment record)
Answer: b) 源泉征収票 shows the total annual income (支払金額) and is the standard annual income proof document.
Question 2
You want to enroll your child in a public childcare center (保育園). The office asks for income proof to calculate your fee bracket. Which document do you obtain?
a) 源泉征収票 from your employer
b) 給与明細3か月分
c) 課税証明書 from city hall
d) 納税証明書（その2） from the tax office
Answer: c) 保育園 fee brackets are calculated based on the household’s resident tax assessment, so the city hall issues — and requests — 課税証明書.
Question 3
Immigration asks for a document proving that you have no unpaid national taxes. Which document do you need, and where do you get it?
a) 課税証明書 from city hall
b) 源泉征収票 from employer
c) 納税証明書（その2） from the 税務署
d) 給与明細 from employer
Answer: c) 納税証明書（その2） from the 税務署 certifies that no unpaid national taxes exist. City hall handles local taxes, not national taxes.
Question 4
You started a new job in April and are applying for a rental apartment in June. Your new employer cannot give you a 源泉征収票 yet. What should you submit instead?
a) 課税証明書 from the previous year
b) 給与明細3か月分 (last 3 payslips)
c) 納税証明書 from the tax office
d) Nothing — you must wait until January
Answer: b) When a 源泉征収票 is not available (e.g., recently started a job), most landlords and management companies accept 給与明細3か月分 as a substitute to prove current ongoing income.
Question 5
You obtained a 課税証明書 in February 2025. Which year’s income does it likely reflect?
a) 2025 income (current year)
b) 2024 income (previous year, most recent assessment)
c) 2023 income (the year before the most recent assessment)
d) It depends on your employer
Answer: c) A 課税証明書 obtained between January and May 2025 reflects 2023 income, because the resident tax assessment for 2025 (based on 2024 income) does not take effect until June 2025.
Question 6
Which of the following is the freelancer equivalent of 源泉征収票?
a) 給与明細
b) 課税証明書
c) 支払調書
d) 非課税証明書
Answer: c) 支払調書 is issued by clients to freelancers and contractors, showing payment amounts and tax withheld — analogous to what the 源泉征収票 shows for employees.
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Keep Learning
Now that you know these key document words, explore these related guides to build your practical Japanese vocabulary further.
