Sure, here is the translation of the title from Japanese to English: "What to do if you cannot provide a tax payment certificate when applying for a renewal permit?"

The certificate of taxation and payment of the resident tax for the most recent year is issued by the ward office, city hall, or town office of the municipality where you resided as of January 1. Therefore, there may be cases where the "Certificate of Taxation" and "Certificate of Payment" for the most recent year cannot be issued when applying for an extension of your period of stay.

What should you do in such cases?

• Method 1: Briefly state the reason why you cannot submit the documents.
• Method 2: Attach a payroll ledger.

The reason the immigration office wants to check the certificate of taxation and payment is to confirm that you are working under the same conditions as stated in your employment contract and that you are being paid appropriately. Therefore, although a payroll ledger is not an official document, it can serve as some form of supporting evidence.