What is a Municipal Tax/Tokyo Metropolitan Inhabitant Tax Taxation (Tax Exemption) Certificate?

In addition to the tax amount for the certification year, the taxation certificate includes the type and amount of income during the previous year (January to December), total income amount, various deductions, etc. If you are not taxed, you will receive a tax exemption certificate.
As a general rule, the taxation certificate is issued by the municipality where the resident is registered as of January 1 (eg, January 1, 2015) before the certification year (eg, 2015). If you do not have a resident registration in Inagi City as of January 1st, your certificate will be issued in another municipality.
Every year, taxation certificates for the new fiscal year can be issued from around June (eg, June 2015 for the 2015 certificate).
Note: Certificates cannot be issued if the declaration is not filed (except for those who are dependents).