When opening a Binance Japan account, the CARF tax self-certification is not just about filling in one "tax number" field. The key is to declare all of your tax resident statuses and the corresponding taxpayer identification numbers (TINs). The most common mistake is filling in only Japan while ignoring tax residency in another country. Another common mistake is not reporting a foreign TIN when you live in Japan but are still considered a tax resident of another country. The consequence of omission is not just a rejected application. Japan's Act on Special Provisions Concerning the Automatic Exchange of Information sets penalties for false declarations, and the platform may also restrict account functions if the information is incomplete.
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First, understand what this step in the account opening process actually collects
Binance Japan has embedded the CARF self-certification into the KYC process. When you submit your name, address, date of birth, and other identity information, you will be asked to confirm your tax residency status. This confirmation itself constitutes a "self-certification." You do not need to download a separate form and upload it. The tax residency options and TIN input box you see during account opening are where you complete this obligation.
Japan will implement the CARF-related reporting system from January 1, 2026. Crypto asset exchanges must collect users' tax residency information and report relevant transaction data of non-residents to the National Tax Agency in subsequent years. Binance Japan, as a licensed exchange, has moved this requirement to the account opening stage. This is not an optional extra questionnaire, but one of the conditions for full account usability.
What information must be filled in? Match your actual situation
Tax residency: list all of them, not just "Japan"
If you only have tax obligations in Japan, your tax residency is Japan. But if you are also considered a tax resident by another country (for example, you hold foreign nationality and that country taxes you as a tax resident, or you have life/work ties in both countries), all tax residencies must be declared. You cannot select only one.
A common misjudgment: you live in Japan, but your tax residency is not Japan. In this case, you still need to declare your true tax residency to Binance Japan and provide the corresponding foreign TIN (if that country has a TIN system). The platform will use this to determine whether your transaction data falls within the scope of reporting to Japan's National Tax Agency.
Taxpayer Identification Number (TIN): different for Japanese users and foreign tax residents
Japanese tax residents: Your TIN is your Individual Number (My Number). The National Tax Agency rules state that the Individual Number is exempt from reporting under the CARF framework, but the platform still requires you to confirm your tax residency during account opening. In practice, if you select "Japan tax resident only," the system may not force you to enter a number, but only if you complete that confirmation. Whether the interface requires manual entry of My Number depends on the page you see during account opening. The official FAQ does not describe the interface field by field. What I can confirm is that the act of confirming your tax residency is the core of the self-certification.
If you have tax residency outside Japan: You need to provide the foreign Tax Identification Number for that country. If the country genuinely does not have a TIN system, or you cannot obtain one, the official wording is "if applicable," but you need to be prepared to explain why you cannot provide it. Do not make up a number, and do not leave it blank without handling it.
If you are opening an account for a legal entity (KYB)
Legal entities need to declare more information: entity name, address, tax residency, and entity type. If the entity has foreign tax residency, you also need to provide the name of that jurisdiction and the foreign TIN. In addition, if the entity is classified as a "Passive NFE" or an "Investment Entity" managed by another financial institution, you also need to provide the controlling person's name, address, date of birth, tax residency, and foreign TIN (if applicable). The determination of controlling persons is based on ultimate ownership, voting rights, or actual decision-making power. The platform may use information already collected in the previous AML process to identify them.
Consequences of errors or omissions, and what to check now
Japanese law sets penalties for false statements or omissions in CARF reporting: imprisonment for up to 6 months or a fine of up to 500,000 yen. This is not a scare tactic from the platform; it is written in Japan's Act on Special Provisions Concerning the Automatic Exchange of Information. At the same time, Binance's official explanation states that users need to provide a TIN to "use Binance services without interruption." In other words, incomplete self-certification may lead to account function restrictions.
If you have already submitted a self-certification when opening your account, you should now do this: log in and confirm whether your tax residency declaration covers all of your tax resident statuses. If your residency has changed (for example, you moved from Japan to another country, or moved back to Japan from abroad), you need to update the information within 90 days of the change. Binance Japan services are in principle only available to residents of Japan. After you move out of Japan, depending on whether Binance global services are available in your new country of residence, your account may be restricted or you may need to close it proactively.
About referral codes
If you are registering a new Binance international account and need to enter a referral code, that field is optional. Leaving it blank does not affect account opening. Binance Japan account opening is a separate process for the Japanese platform. When completing CARF self-certification, you do not need to and cannot fill in an international referral code.
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References
- Binance·What Is CARF?, date: 2026-11-04
- Binance·CARFについて（日本語版）, date: 2026-11-04
- Binance·CARFについて（法的説明ページ）, date: 2026-11-04
- 国税庁·暗号資産等報告枠組み（CARF）に基づく自動的情報交換に関する情報, date: 2026-11-04
- 国税庁·Introduction of Reporting System for Automatic Exchange of Information on Crypto-Asset Transactions of Non-Residents, date: 2026-11-04
- PwC Japan·Japan Tax Update: 日本版CARF導入, date: 2026-11-04
