2. Acquire Electronic Certificates

What is an electronic certificate?

During the e-Tax procedure, the following two points are verified for data exchanged through the Internet, using electronic certificates and digital signatures:

  1. Who prepares the data
  2. Transmitted data is not falsified

In other words, when data is exchanged through the Internet, an electronic certificate performs the role of the confirmation of identity, such as a driver's license and passport, and a digital signature is required to guarantee the authenticity of the data.

During the e-Tax procedure, Who prepares the data, etc are verified for data exchanged through the Internet, using electronic certificates and digital signatures

  • (Note 1) When a tax accountant, etc. prepares and sends tax filing data, etc. for a taxpayer, the data can be transmitted only by giving a digital signature of the tax accountant, etc. and attaching an electronic certificate (excluding cases where the delivery of certificates of tax payment is requested using e-Tax).
    For details, please refer to "Partial omission of digital signatures, etc. when tax filing data, etc is transmitted with e-Tax (Japanese)".
  • (Note 2) No electronic certificate is required for only using statement of collected income tax (10 types), payment information registration request, and request for delivery of certificates of tax payment (with signatures omitted).
  • (Note 3) As passwords for electronic certificates are required when digital signatures and electronic certificates are attached within e-Tax, please appropriately manage passwords and ensure not to forget passwords or be involved in accidents including theft.

Electronic certificates that can be used with e-Tax

Electronic certificates that can be used with e-Tax are as follows:

Please inquire of the issuing organizations of each electronic certificate for the specific acquisition methods and expenses.

Name of issuing
organization (Click the name of the issuing organization below to view the website of the issuing organization.)
Explanation
Japanese Public Key Infrastructure (JPKI) (external linkage) Electronic certificates are issued by the Japan Agency for Local Authority Information Systems and delivered by municipalities based on laws concerning authentication services provided by the Japan Agency for Local Authority Information Systems.
To obtain an electronic certificate through the Japanese Public Key Infrastructure (JPKI), a taxpayer requests the issuing of a My Number Card (individual number card) at the municipality where the taxpayer has a certificate of residence, and receives a My Number Card (an electronic certificate is generally incorporated).
Please refer to "Request for the issuing of My Number Cards (external linkage)" for the request for the issuing of a My Number Card.
For details, please inquire of the municipality where the taxpayer has a certificate of residence.
For a compatible IC card reader/writer, please refer to "Portal site for the Japanese Public Key Infrastructure: List of IC card reader/writer compatible with individual number cards (external linkage)" .
An IC card reader/writer is available at electronics retail stores, etc. for roughly 3,000 yen.
For the expiry date and other details of electronic certificates issued through the Japanese Public Key Infrastructure, please refer to "Check expiry date, etc. of electronic certificates issued through the Japanese Public Key Infrastructure (Japanese)".

(Reference) Important notification for basic resident registration card users (Japanese)

Certification authority of commercial registration (external linkage) Electronic certificates are issued by the "certification authority of commercial registration" operated by the Ministry of Justice.
The reception of requests for electronic certificates, issuance, etc. is conducted at designated registry offices among registry offices nationwide that exercise jurisdiction over the registration of corporations, etc.
Teikoku Databank, Ltd (external linkage). Electronic certificates are prepared by certification authorities concerning the Type A of the TDB electronic authentication service.
Tohoku Information Systems Company, Incorporated (external linkage) Electronic certificates are prepared by certification authorities concerning the authentication service provided for TOiNX electronic bidding.
Nippon Denshi Ninsho Co., Ltd (external linkage). Electronic certificates are prepared by certification authorities concerning the AOSign service.
Electronic certificates are prepared by certification authorities concerning the AOSign service G2.
NTT-Neomeit (external linkage)
(Former NTT apurie)
Electronic certificates are prepared by certification authorities concerning the e-Probatio PS2 service.
SECOM Trust Systems Co., Ltd (external linkage). Electronic certificates are prepared by certification authorities concerning the Secom passport for G-ID.
Japan Net Corporation (external linkage) Electronic certificates are prepared by certification authorities concerning the electronic authentication service for the electronic bidding core system.
Electronic certificates are prepared by certification authorities concerning the DIACERT service.
Electronic certificates are prepared by certification authorities concerning the DIACERT-PLUS service.
Local Government Public Key Infrastructure (LGPKI) Electronic certificates are prepared by certification authorities for local governments (LGPKI). * USB tokens cannot be used.
Government shared certification authority (government position certification authority) (external linkage) Electronic certificates are prepared by Government shared certification authority (government position certification authority).
  • (*) Electronic certificates that can be used with e-Tax are those that are verified being operational with e-Tax among the electronic certificates, etc. prepared by certification authorities that conduct mutual authentication with bridge certification authorities of the Government Public Key Infrastructure (GPKI) after an authorization for specified authentication services referred to in the Electronic Signature Act is obtained.

(Reference)

  1. Validity of electronic certificates
    Validity (the certification period) of electronic certificates should be determined by each issuing certification authority. Users are required to confirm with each certification authority.
    Validity differs depending on IC cards for electronic certificates issued through the Japanese Public Key Infrastructure. Please refer to "Portal site for the Japanese Public Key Infrastructure: Validity of electronic certificates (external linkage)".
    For electronic certificates issued by certificate authorities of commercial registration, users can specify the validity by 3 month unit from 3 months to 27 months (as of the end of November 2008).
  2. Acquisition expenses of electronic certificates
    The acquisition expenses of electronic certificates should be determined by each certification authority that issues electronic certificates and differs by issuing certification authorities.
    To obtain an electronic certificate through the Japanese Public Key Infrastructure, a user requests the issuing of a My Number Card to obtain a My Number Card (an electronic certificate is generally incorporated). There is no charge for a request for the issuing of a My Number Card for the time being (fees are in principle required for the reissuing of a card).
    For electronic certificates issued by certification authorities of commercial registration, the cost is 7,900 yen when the certification period is 12 months (as of the end of November 2008).
  3. IC card reader/writer
    Users of electronic certificates incorporated into IC cards, such as My Number Cards and basic resident registration cards, are required to have an IC card reader/writer in addition to electronic certificates.
    An IC card reader/writer is available at electronics retail stores for roughly 3,000 yen.
    Users of electronic certificates other than My Number Cards and basic resident registration cards may need software that is exclusively used for using electronic certificates. Please install and set up the software, following the directions in an installation manual, etc.
    Please confirm with the issuer of electronic certificates to be used for details.

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