Issuance of Residency Certification has delayed due to Covid-19 in some countries.  In case of U.S., we have heard that it took 8 months to obtain Residency Certification (form 6166).

In this case, in order to take the tax exemption/reduction of tax rate under the tax treaty, we recommend that application form for income tax convention should be submitted to the Japanese tax authorities together with Residency Certification in prior year.