We have issued a Certification of receipt for recipients to file a final tax return thus far. However, we will change it to a new style document called “Certificate of Support” from now on. In addition, we suspend issuing a Certification of receipt for recipients in January of every year (stated in the guideline 3-8). Please use the Certificate of Support for filing a tax return.
Changes are as follows. *There is no changes to the Letter of Support (for Off-Campus Study, etc.)
Before | After | |
1. Document name | Certification of receipt of payment (受給証明書) | Certificate of Support (採用証明書) |
2. When you receive | a. January of each year *1 b. By request | c. Only once at the time of selection d. Check *2 below. |
3. How to receive | By Campus Mail / Receive directly | By email (Please print and submit as necessary.) |
4. How to request | a. Not required for 2a b. By request via the certificate form | c. Not required for 2c d. Same as 4b (No changes) |
*1 Filing a final tax return for 2023
Certificate of Support meets the requirements for filing a final tax return as we confirmed with the National Tax Agency. Therefore, we treat the documents as below at this time.
Recipients selected after FY 2023:
We email the Certificate of Support to them by the end of January 2024. Please use it for filing a final tax return for 2023.
Recipients selected before FY 2023:
Please use the certification of receipt of payment issued before for filing a final tax return for 2023.
In principle, submission of the documents certifying your income are not required for filing a tax return. However, you need to keep them and submit them promptly if necessary. Please inquire with the tax office where you live for details.
*2 Request about issuing from now on
Generally, you can use a Certification of receipt of payment issued before and a Certificate of Support for all purposes. However, if these documents are not accepted* or you lose them due to unavoidable circumstances, you can request an issue again.
*e.g., Only the document whose submission date is within one month of the issue date is accepted.