Alternatives When a Guarantor Cannot Provide a Fixed Asset Tax Certificate#

In the process of applying for a Japanese visa (Status of Residence), an applicant is often required to provide a guarantor living in Japan. A guarantor serves as a moral assurance to the Minister of Justice that the applicant will abide by Japanese laws and will be financially supported if necessary.

To prove the guarantor’s financial capability, the Immigration Services Agency typically requests documents such as the “Certificate of Income and Taxation” (Kazei/Nozei Shomeisho) for Residence Tax. However, in certain situations—such as for Permanent Resident applications or when the guarantor is self-employed—a “Fixed Asset Tax Certificate” (Koteishisan-zei Nozei Shomeisho) may be requested or considered beneficial to submit.

This article provides an objective and detailed explanation of what steps to take if your guarantor cannot provide a Fixed Asset Tax Certificate, outlining alternative solutions and acceptable documentation.

Understanding the Purpose of the Fixed Asset Tax Certificate#

Before discussing alternatives, it is crucial to understand why this document is requested. The Immigration Bureau assesses whether the guarantor has sufficient financial capacity to support the applicant.

While a “Certificate of Employment” and “Residence Tax Certificate” prove a stable annual income (flow), the “Fixed Asset Tax Certificate” proves the ownership of real estate (stock/assets). This is particularly important in the following scenarios:

• The guarantor is a business owner or freelancer, where income might fluctuate.
• The guarantor is a pensioner, and their asset holdings are more significant than their annual pension income.
• The guarantor has a modest income but owns a home, meaning they have no rental expenses.

If a guarantor cannot provide this document, the strategy shifts to explaining why it is unavailable and providing alternative proof of financial stability.

Scenario 1: The Guarantor Does Not Own Real Estate#

The most common reason for not being able to provide a Fixed Asset Tax Certificate is simply that the guarantor does not own any land or buildings. In Japan, many people, regardless of income level, choose to rent properties.

If the guarantor does not own property, they naturally cannot pay tax on it, and thus, no certificate exists. This is not a negative factor in itself, provided it is explained clearly.

Solution: The Letter of Reason (Riyusho)#

Do not simply omit the document. If the application checklist specifically asks for it, or if you want to clarify the situation, attach a written explanation.

• Format: A simple letter addressed to the Director-General of the Regional Immigration Services Bureau.
• Content: State clearly, “The guarantor resides in a rented property and does not own real estate. Therefore, no Fixed Asset Tax is levied, and a tax certificate cannot be issued.”

Alternative Document: Lease Agreement#

To support the explanation, the guarantor can submit a copy of their current “Real Estate Lease Agreement” (Chintaishaku Keiyakusho). This proves their residence and clarifies their housing situation.

Scenario 2: The Guarantor Recently Purchased Property#

If the guarantor has recently bought a house or land, they are the owner, but the tax cycle may not have started yet. Fixed Asset Tax in Japan is typically levied on the owner of record as of January 1st. If the purchase happened mid-year, the tax notification might not arrive until the following fiscal year.

Solution: Certified Copy of Real Estate Registry#

Instead of a tax certificate, submit the “Certified Copy of Real Estate Register” (Tokibo Tohon or Tojiko Shomeisho). This document is available at the Legal Affairs Bureau and officially proves ownership of the land and building.

Alternative Document: Sales Contract#

If the registration process is still ongoing, a copy of the “Real Estate Sales Contract” can serve as temporary proof of asset acquisition. Again, a Letter of Reason explaining the timing of the purchase is essential to connect the dots for the immigration officer.

Scenario 3: The Property is Tax-Exempt#

In some rural areas or under specific conditions (e.g., the assessed value is below the tax threshold), real estate may be exempt from Fixed Asset Tax.

Solution: Tax Exemption Certificate#

Visit the local municipal office. Even if no tax is paid, they may be able to issue a “Certificate of Tax Exemption” (Hikazei Shomeisho) or a “Certificate of Evaluation” (Hyoka Shomeisho) which shows the property exists but the tax amount is zero. This proves ownership without a tax payment record.

Strengthening Financial Proof in the Absence of Real Estate Assets#

If the Fixed Asset Tax Certificate cannot be submitted, the proof of “assets” is missing from the application. To ensure the guarantor is still viewed as financially reliable, you should strengthen other areas of the financial proof.

1. Bank Balance Certificate (Yokin Zandaka Shomeisho)#

This is the most effective alternative. While real estate is a fixed asset, cash in the bank is a liquid asset. A certificate issued by the bank showing a healthy balance demonstrates that the guarantor has emergency funds available to support the applicant if needed.

2. Proof of Stable Income History#

Submit Residence Tax Certificates for the past 2 or 3 years instead of just 1 year. This demonstrates a long-term consistency in income and tax compliance, reassuring the examiner of the guarantor’s stability even without property ownership.

Conclusion#

The inability to submit a Fixed Asset Tax Certificate is rarely a fatal flaw in a visa application, provided the guarantor has a stable income. The Japanese immigration system values consistency and honesty.

If the document cannot be provided:

1. Explain why (e.g., “I rent my apartment”).
2. Prove the alternative (e.g., Lease Agreement, Registry).
3. Compensate with other financial proofs (e.g., Bank Balance Certificate).

By presenting a transparent and logical application package, you allow the immigration examiner to understand the guarantor’s situation fully, thereby maintaining the credibility of the application.