Applying for Certificates of income (市県民税の課税・非課税証明書の請求方法)

Applying for Certificates of Taxation/Exemption from Taxation for Residence Tax (Municipal/Prefectural Tax)市県民税の課税・非課税証明書(所得証明書)の請求方法について

A certificate of taxation/exemption from taxation for residence tax (a certificate of income) is a document to prove the income of an individual, the amount of income deductions and the details of those deductions, and the amount of residence tax (municipal and prefectural tax). It can be issued to an individual who needs such proof. Residence tax is calculated from the amount of income for the previous year, so the certificate will show the taxation status for a certain financial year, and the income, etc., for the previous calendar year.

At present, the most recent certificate is the certificate of taxation/exemption from taxation for the 2023-24 financial year(令和5年度) (the certificate of income for the period from January 1st 2022 to December 31st 2022).

In Higashihiroshima City, certificates of taxation/exemption from taxation for residence tax (certificates of income) and certificates of items recorded in the tax record for residence tax are issued as the same item.

Please be aware that if you have not made a declaration of income, it is not possible to issue certificates. For details, please see section 6 (Making a Declaration for Municipal/Prefectural Tax).

1．Applying in person (at a counter of the City Office, etc.)（窓口で請求する場合）

Items needed when making an application

1.Application form (for counter use)

These forms are available from the locations shown in ‘Where to apply’ below.

2.Documents to prove identity for those making an application in person.

Residence Card, My Number Card, etc. (a My Number Notification Card cannot be used)

3.Fees

The fee is 300 yen for one certificate.

4.Other necessary items

Where to apply

（1）Citizens’ Affairs Division, 1F, City Office main building

Application times: Mondays to Fridays, 8:30 to 17:15.

* For extended opening hours on Thursdays and Sunday opening, the reception will be after hours, so if you live outside of Higashihiroshima City when applying for proof of income, please apply in person. Please note that applications made by someone other than the person whose details will be on the certificate will require a power of attorney from the applicant. Please check the extended opening times and dates from ‘Extended Opening Times for the Counters of the Citizens’ Affairs Division'.

（2）Municipal Tax Division, 5F, City Office main building, or branch offices or sub-branch offices of the City Office

Application times: Mondays to Fridays, 8:30 to 17:15.

(Closed on Saturdays, Sundays, national holidays, and between December 29^th and January 3^rd.)

Points to note

Please be aware that if you have not made a declaration of income, it is not possible to issue certificates. For details, please see section 6 (Making a Declaration for Municipal/Prefectural Tax).

2. Applying online using LINE（LINEを活用したオンライン申請で請求される場合）

From September 1, 2023, those who have a My Number Card are able to apply for a certificate of taxation/exemption from taxation for residence tax (a certificate of income) using the smartphone app LINE.

Notes regarding the application

・Normally, it takes about three to seven days from the application until the certificate arrives. Additionally, applications submitted after 2:00 p.m. on days when the City Office is open, or on days when the City Office is closed, may take longer than usual as they will be processed on or after the next day when the City Office is open.

・The certificate will be mailed to the address listed on your certificate of residence.

・The issuance fee (300 yen per certificate) and postage (ordinary mail 84 yen, express delivery 344 yen, for four or fewer certificates; ordinary mail 94 yen, express delivery 354 yen, for five or fewer certificates) can be paid by credit card.

*If the number of certificates for one application exceeds the above fee, the recipient will be required to pay any insufficient fees.

Items needed for online application:

・A friend registration from the Higashihiroshima City official LINE account

・A smartphone that can read a My Number Card

・A My Number Card (an electronic certificate for signature is needed)

・A credit card

The billing method

1. Select ‘Online procedure counter congestion status’ (オンライン手続 窓口混雑状況) in the rich menu of the Higashihiroshima City official LINE account

2. Select “Application for Certificate / Tax Certificate” (証明書の交付申請・税証明書) displayed on the talk screen

After that, select the certificate you need, follow the guide, select or input as appropriate, read your My Number Card, and complete the payment procedure to apply.

How to add the Higashihiroshima City official LINE account as a friend:

1. Click here

2. Read (scan) the two-dimensional code

    (The Higashihiroshima City official LINE account)

3. Search on LINE

Search for ‘Higashihiroshima City’ from the official accounts, and register.

3．Applying by post（郵便で請求する場合）

How to apply (what to include in the envelope):

1．Application form (for applications by post)

2．A document to show the personal identity of the applicant

A copy of your My Number Card (a My Number Notification Card cannot be used), your Residence Card, etc.

For details, please see the section below (Points to note regarding documents for personal identification)

3．Fixed amount postal money order

(Purchased at a post office and issued within the last 6 months.)

You need a postal money order to cover the amount of 300 yen for each certificate you require. Please do not write anything on the fixed amount postal money order, and make sure that the amount is exact (that the amount of the money order is neither too much not too little).

4．Reply envelope

Please write your name and address on a standard-sized envelope, and affix a stamp.

5．If someone other the person whose details will be on the certificate is making the application by post

please also include the applicable items shown in point 4 (Other necessary items) of section 1 above (Applying in person (at a counter of the City Office, etc.)).

Please send your application to the following address. 

〒739-8601 8-29 Saijo Sakae-machi, Higashihiroshima City, Hiroshima Prefecture

Municipal Tax Division, Higashihiroshima City Office

Points to note

1. When making an application by post, please contact the Municipal Tax Division in advance (tel.: 082-420-0910) to check whether or not the certificate can be issued.

2.If you have not made a declaration of income, it is not possible to issue certificates. For details, please see section 6 (Making a Declaration for Municipal/Prefectural Tax).

3.Please be sure to give a telephone number at which you can be contacted during working hours.

4．At a convenience store（コンビニ交付）

By using your My Number card, you can obtain certificates at the terminals located in convenience stores, etc., across Japan.

Usage times

6:30 - 23:00 (not between December 29^th and January 3^rd,or when maintenance is being carried out.)

Convenience stores offering the service

Seven-Eleven, Lawson, Family Mart

Points to note:

・Convenience store issuance service will not be available on system maintenance days and from December 29th to January 3rd.

・If you have income that falls under any of the following below, the amount of income before special deductions will be listed on the certificate issued. If you need to enter the ‘special deduction amount’ and the amount of income after ‘special deductions’, the details will need to be attached, so please apply at the counter (not during the extended opening hours of the Citizens’ Affairs Division) or by post.

【Applicable income】

Separate long-term general income, separate long-term specific income, separate long-term light tax income, separate short-term general income, separate short-term reduced income, forestry income

FAQ for applications made at convenience stores

Q：Which financial years can I obtain certificates for?

A：You can obtain certificates for six financial years, including the most recent one.

Q：From when can I obtain certificates for the most recent financial year?

A：You are able to obtain certificates for the most recent financial year from the beginning of June of the year in question.

Q：I had no income during the previous year. Can I obtain a certificate to show this?

A：If you have made a tax return to show that you had no income during the previous year, you can obtain a certificate to show this. If you wish to check whether the certificate can be issued, please contact the Municipal Tax Division in advance (tel.: 082-420-0910).

Q：I moved to Higashihiroshima City from another municipality last summer, and I am subject to residence tax in Higashihiroshima City for this financial year. Can I obtain a certificate of income or of taxation for this financial year?

A：Only if you are subject to tax in Higashihiroshima City, and your registered address is currently in Higashihiroshima City can you obtain certificates at convenience stores. You are subject to tax for the financial year in question in the municipality where your address was registered as of January 1st of the year in question. If your registered address was in Higashihiroshima City as of January 1st of the tax year, then from the beginning of June of that year, you can obtain certificates of income or of taxation for that tax year (a certificate of income from January 1st to December 31st of the previous year, and a certificate of taxation for residence tax for the tax year).

In the case of the person asking the question, it is possible to obtain certificates of income and of taxation for the current financial year in Higashihiroshima City, but certificates of income or of taxation for the previous financial year and earlier financial years need to be obtained from the municipality where you lived before moving to Higashihiroshima City. If you have moved from outside Japan, it will not be possible to obtain certificates of income or of taxation for the previous financial year or earlier financial years.

Q：I obtained a certificate for the wrong financial year. Can I have you exchange it for a certificate of the financial year I need?

A：Even if you obtain a certificate by mistake, it cannot be exchanged. Please check carefully the financial year for which you need the certificate before obtaining it.

Q：My registered address was previously in Higashihiroshima City, but is now in another municipality. After I moved to the other municipality, I completed the formalities so that I could continue to use my My Number Card. Can I use that My Number Card to obtain at a convenience store the certificates of income or of taxation for the financial years during which I was subject to tax in Higashihiroshima City?

A：When obtaining certificates at a convenience store, if you do not have a registered address in Higashihiroshima City, you cannot obtain certificates of income or of taxation for the financial years during which you were subject to taxation in Higashihiroshima City. Please obtain the certificates by post, in person, or online using LINE.

5．Points to Note Regarding Documents for Personal Identification（本人確認書類の注意事項）

Please note the following points.

Residence Card

When sending a copy of your residence card by post, please note the following points:

1. Please check that the name, address and date of birth are the same as those shown on the application form.

2.Please check that the document is within its period of validity.

3.If your address has changed since the card was issued, please be sure to also copy the side of the card where your current address is shown. Please obscure unnecessary information by crossing it out with black ink.

My Number Card

When sending a copy of your My Number Card by post, please note the following points:

1. Please copy the front side (the side with the face photo).

2. Please check that the name, address and date of birth are the same as those shown on the application form.

3.Please check that the document is within its period of validity. 

4.Please obscure the part showing your intention regarding organ donation, by crossing it out with black ink.

5.A copy of the My Number notification card is not acceptable.

Driving License

When sending a copy of your driving license by post, please note the following points:

1. Please check that the name, address and date of birth are the same as those shown on the application form.

2.Please check that the document is within its period of validity.

3. If your name and/or address has changed since the card was issued, please be sure to also copy the reverse side of the card. Please also check that the public safety stamp is clearly shown.

4.If there is insurance or medical information shown, please obscure this by crossing it out in black ink.

5.Please do not erase the recorded information.

Health Insurance Certificate

When sending a copy of your Health Insurance Certificate by post, please note the following points:

1. Please check that the name, address and date of birth are the same as those shown on the application form.

2. If your current address is shown on the reverse of the card, please be sure to also copy the reverse side of the card.

3. Please obscure the ‘Insurer Number’, the ‘Insured Person Symbol/Number’, and the ‘QR Code’ sections by crossing them out in black ink.

6．Tax returns for residence tax（市県民税の申告について）

If you have not made a tax return, in order to obtain a certificate of taxation/exemption from taxation, you may need to make a tax return regarding residence tax.

If you do need to make such a return, please complete the tax return form for municipal and prefectural tax with the relevant information, and submit it (by post or in person) to the Municipal Tax Division, along with any other necessary documents. For details of necessary documents, please see the link below.

(However, if you have no income, there is no need to submit documents other than the tax return form itself.)

市県民税申告/Municipal Tax Declaration/市民税申报/Kê khai Thuế thị dân（リンク）

Municipal Tax Division (Shimin-zei-ka, 市民税課): 082-420-0910
Location: 5F Main building