Expatries Network
Japan

Social security contributions and returns in Japan

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In Japan, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in Japan and under which wording to apply for it.

A Japanese partner must state which of the two titles it holds. We expect the registration certificate of a 社会保険労務士 or a 税理士, together with a written account of how the other side is covered, whether by an in-house colleague or under an arrangement with another practitioner. Add to that the full company register extract (履歴事項全部証明書, not the current-status version), the type 3 tax certificate confirming no arrears, both separate social insurance certificates, and the company seal certificate. The プライバシーマーク is welcome but not required.

Bodies and certificates in Japan

Local wordingIssuing bodyValiditySource
納税証明書(その3 — 未納の税額がないこと)Tax payment certificate Type 3 (no unpaid national taxes)

Le Japon distingue quatre types de 納税証明書 : le type 3 (« その3 ») est celui qui atteste l'absence d'arriérés, c'est celui qu'il faut réclamer. Y ajouter le cas échéant l'attestation de la 都道府県税事務所 pour les impôts locaux (法人事業税・法人住民税).

税務署 (bureau des impôts) — 国税庁3 months
Required
Official website
社会保険料納入証明書 (健康保険・厚生年金保険) et 労働保険料等納入証明書Social insurance and labour insurance contribution payment certificates

Deux régimes distincts au Japon, donc deux attestations : 社会保険 (santé + retraite, Japan Pension Service) et 労働保険 (accidents du travail 労災 + chômage 雇用保険, bureaux du travail). Un cabinet employeur doit produire les deux.

日本年金機構 (Japan Pension Service) pour le social ; 労働局 / 労働基準監督署 pour le 労働保険3 months
Required
Official website

Back to the Japan profile

You employ staff in Japan

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in Japan

You run payroll in Japan

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for Japan

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