eL-QR

eL-QR is a unified QR code standard printed on local tax payment slips in Japan. Introduced nationwide from April 2023, it supports payment of property tax, resident tax, automobile tax, and more. It operates as part of eLTAX (the local tax portal system).

Scanning with the "bill payment" feature of smartphone payment apps such as PayPay, d-barai, au PAY, or Rakuten Pay enables 24/7 payment from home. This eliminates trips to convenience stores or bank counters, significantly improving taxpayer convenience. The lineup of supported apps does change, however: LINE Pay, once among them, ended its domestic service in Japan at the end of April 2025 (as of August 2026), so it is safest to check the current list of supported apps on the local tax payment site before paying.

Payment slips often carry a convenience-store barcode or another two-dimensional code alongside the eL-QR, and scanning the wrong one leaves the tax unpaid. The eL-QR also has to be read from a payment app or from the local tax payment site rather than a general-purpose QR reader. Going through that site opens up credit cards, internet banking, direct account transfer, and issuing a Pay-easy number to settle at an ATM, though credit card payments carry a system usage fee that scales with the payment amount under a nationwide uniform fee schedule. Payments made in a smartphone app issue no receipt or tax payment certificate, and it takes several business days before the payment can be confirmed electronically, so paying cash at a counter is the reliable route when a receipt is needed. As for the automobile tax certificate required at a shaken (periodic vehicle inspection), electronic confirmation of payment means it no longer has to be presented.