Claiming Your Pension Refund When Leaving Japan
Leaving Japan? You may qualify for a lump-sum pension refund. This guide shows who is eligible, how much you can get, what documents to prepare, where to send the form, and how to recover the 20.42% tax withheld on Employees’ Pension—step by step.
Who this guide is for
If you paid into Japan’s pension while working or studying and you’re now moving away, this article is for you. We’ll explain the Lump-sum Withdrawal Payment (often called “pension refund”) in clear English with practical steps and checklists. Along the way, we’ll link to related guides on Japan Handbook, like Moving to Japan checklist, How to file a Japanese tax return, and Sending money overseas.
Fast answers
- What is it? A one-time refund of part of your pension contributions if you leave Japan and do not qualify for a Japanese old-age pension.
- Who can claim? Non-Japanese who paid into National Pension or Employees’ Pension Insurance for 6+ months, have no address in Japan, and have never qualified for a Japanese pension
- Deadline: Claim within 2 years from the date you no longer have a Japanese address.
- Tax at payout: On the Employees’ Pension refund, 20.42% is withheld; you can usually file for a refund of most or all of that as “retirement income.” No withholding on the National Pension refund.
- Maximum counted months: Payments are calculated up to 60 months (5 years). Periods entirely before March 2021 are capped at 36 months.
Key terms in simple words
- National Pension (Kokumin Nenkin): Typical for the self-employed, students, and some part-timers.
- Employees’ Pension Insurance (Kosei Nenkin): For salaried employees through an employer.
- Lump-sum Withdrawal Payment (LSWP): The refund.
- Average Standard Remuneration (ASR): Your average insured salary used to calculate the Employees’ Pension refund.
Related reads: How Japanese pensions work.
Eligibility and deadline
You can claim after you lose insured status, leave Japan, and meet all of the following conditions:
- You do not have Japanese nationality.
- You contributed 6 months or more in National Pension and/or Employees’ Pension.
- You no longer have an address in Japan (submit a moving-out notice).
- You have never been eligible to receive a Japanese pension (including disability allowance).
- You apply within 2 years of the day you ceased to have a Japanese address
Tip: You may submit the claim just before departure as long as the Pension Service receives it after your moving-out date. This helps you finish paperwork while you’re still in town.
Table — Eligibility and timing
| Item | Requirement | Where it’s defined |
|---|---|---|
| Nationality | Non-Japanese | JPS guide (English) |
| Contribution period | 6 months or more | JPS guide (English) |
| Address status | No address in Japan at receipt date | JPS guide (English) |
| Deadline to file | Within 2 years after losing your Japanese address | JPS website + guide |
Important decision before you claim
If your totalized coverage (Japan + a country with a Social Security Agreement) can reach 10 years, you might qualify for a Japanese old-age pension in the future. If you take the lump-sum refund, the periods you used for the refund are erased and cannot be totalized later. Check your agreement country before claiming.
How much you can get
National Pension refund
For National Pension, the refund is a fixed amount by months you paid (up to 60). The Japan Pension Service publishes annual tables. For base months between April 2025 and March 2026, example amounts include:
| Months paid | Refund amount (JPY) |
|---|---|
| 42 | 367,710 |
| 48 | 420,240 |
| 54 | 472,770 |
| 60 | 525,300 |
(If your last paid month is before March 2025, use the table for that base year.)
Employees’ Pension refund
Employees’ Pension uses a formula based on your Average Standard Remuneration (ASR) and a payment rate tied to your insured months. For last months after April 2021, the payment rate increases with months, and amounts are capped at 60 months:
Formula: Refund = ASR × Payment rate, where the payment rate is derived from the insurance rate and the number assigned to your months (6, 12, 18 … up to 60). Examples of the rate steps: 6 months → 0.5, 12 → 1.1, 18 → 1.6, 24 → 2.2, 30 → 2.7, 36 → 3.3.
Note: If all of your covered months are before March 2021, the maximum counted months are 36, not 60.
Documents to prepare
Prepare these before you leave (or right after) to make filing easy:
| Document | Why it matters |
|---|---|
| Claim Form “Lump-sum Withdrawal Payment Claim Form (National Pension / Employees’ Pension Insurance)” | Official application form. |
| Passport copy | Identity pages (name, DOB, nationality, signature), and status page. |
| Proof you no longer have a Japanese address | A copy of your jūminhyō removal (moving-out record). If you filed your moving-out notice before departure, this may be verifiable and not required as an attachment. |
| Bank document showing: bank name, branch name and address, account number, and your account holder name | To receive the refund by remittance; Japan Post Bank is not accepted. If receiving in Japan, the account holder name must be in katakana. |
| Basic Pension Number (pension book/notice) | Identifies your pension records. |
Related reads: Closing bank and mobile contracts, International bank transfers to your home account.
Where and how to submit
- Confirm you’ve filed your moving-out notice at city hall and your address is removed.
- Complete the claim form and attach the required documents.
- Send the application by post to the Japan Pension Service (follow the address on the form or the JPS site). The JPS must receive it after the date you lost your address in Japan.
- Wait for payment to your designated account. You will also receive a Notice of Lump-sum Withdrawal Payment (keep it for your tax refund).
Related reads: Banking and furikomi basics.
What happens with taxes and how to get them back
Withholding at payout
- Employees’ Pension: When JPS pays your lump-sum refund as a non-resident, they withhold 20.42% income tax at the source.
- National Pension: No withholding at source.
Getting the withholding back
You can often recover most or all of the 20.42% through a tax return treating the payout as retirement income. To do that from outside Japan, you should appoint a tax agent (納税管理人 / Nozei Kanrinin) in Japan and file the “Tax Return for Refund Due to Taxation on Retirement Income at the Taxpayer’s Option” with the tax office that covers your last Japanese address.
- The Notice of Lump-sum Withdrawal Payment sent by JPS is the key attachment for your return.
- A tax agent can be any resident of Japan (friend, colleague, or a professional) who receives documents and refunds on your behalf and files the return.
Related reads: Step-by-step Japanese tax return for non-residents.
Multiple stays and the 60-month cap
From April 2021, the maximum period used to calculate your refund is 60 months. If you will return to Japan and work again, you can claim after each stay to align with the cap (for example, after a 36-month trainee stay, then again after a later 5-year Specified Skilled Worker stay).
Private and mutual-aid schemes
If you worked in certain sectors (for example, private schools), you may also have coverage under a Mutual Aid Association with its own lump-sum rules. Check the relevant fund for details alongside your Employees’ Pension claim.
Step-by-step checklist
Before you leave Japan
- File your moving-out notice at city hall and keep proof.
- Gather the claim form, passport copy, bank proof, and pension number.
- Decide whether you will claim the refund or preserve coverage to reach 10 years via totalization with your home country.
- Choose a trusted person in Japan and appoint a tax agent (helpful for the later tax refund).
- Review our Moving to Japan checklist, Ending your lease properly.
Right after you leave
- Post the application so JPS receives it after your address removal date.
- Watch for the payment and the Notice of Lump-sum Withdrawal Payment mailed to you. Keep this document safe; your tax agent needs the original.
In the following tax year
- Your tax agent files the retirement-income refund at the tax office for your last address in Japan, attaching the Notice of Entitlement from JPS.
- Track your refund to your agent’s bank, then to you. See How tax refunds are paid in Japan.
Common scenarios
1) ALT or JET leaving after 3 years
- Coverage: Employees’ Pension ~36 months.
- Action: File LSWP and appoint a tax agent for the 20.42% refund.
- Watch-outs: Check if a U.S.–Japan totalization scenario could make sense for you in the long term before you claim.
- See: Income tax guide.
2) Student with part-time jobs
- Coverage: Likely National Pension only.
- Action: Claim LSWP; note no withholding on National Pension payouts.
- See: National Pension basics.
3) Engineer who will return on a new visa
- Coverage: Employees’ Pension today, and likely again later.
- Action: Consider claiming after each stay to respect the 60-month cap.
- See: Changing jobs and visas in Japan, Future re-entry permit.
Frequently asked questions
Is the deadline really 2 years?
Yes. You must submit your claim within two years from the day you no longer have an address in Japan. Late claims are not accepted.
Can I mail the claim before I fly out?
Yes—but JPS must receive it after your moving-out date (the day you stop having a Japanese address).
What if I already qualify for a Japanese old-age pension?
If your qualifying period is 10+ years, you cannot claim a lump-sum refund. Consider your options with totalization if you’re close to 10 years.
Do I need a tax agent?
For the Employees’ Pension tax refund, yes—appoint a Nozei Kanrinin so they can file on your behalf and receive the refund in Japan.
How is the Employees’ Pension refund calculated?
It uses your Average Standard Remuneration and a payment rate that steps up with your insured months (6, 12, 18… up to 60).
Can I receive the money at Japan Post Bank?
No. JPS does not remit LSWP to Japan Post Bank accounts. Use another bank.
Will I lose my months if I take the refund?
Yes. Periods used for the refund are deleted and can’t be used later to qualify for a pension or to totalize with an agreement country.
Worked example
Example: You worked 30 months with a gross salary around ¥400,000/month. Your Employees’ Pension refund uses your ASR (roughly your insured salary average) and the 30-month payment rate (2.7). Multiply ASR × 2.7 to estimate the gross refund, then subtract the 20.42% withholding. Your tax agent can typically claim most of that withholding back as retirement-income tax in the next calendar year.
See also: Retirement and re-employment.
Table — Step-by-step filing plan
| Step | Action | When | Proof you keep |
|---|---|---|---|
| 1 | File moving-out at city hall | 1–2 weeks before departure | Moving-out receipt / new jūminhyō extract |
| 2 | Prepare claim set (form + attachments) | Before departure | Copies of passport, bank letter, pension number |
| 3 | Mail claim to JPS | After address removal date | Postal tracking and a copy of the claim |
| 4 | Receive LSWP + “Notice of Entitlement” | Weeks to months later | Payment record + the original Notice |
| 5 | Appoint a tax agent and file refund | From Jan. 1 of the year after payment | Filed return + refund notice |
References for timing and documents: JPS guide, NTA guidance.
Checklist for readers
- Primary keyword: Japan pension refund, Lump-sum Withdrawal Payment Japan.
- Support keywords: leaving Japan pension, Employees’ Pension refund, National Pension refund, 20.42% tax, tax agent Japan, Nozei Kanrinin, 60-month cap, pension totalization.
- Internal links: Add 1–2 related links per section (see throughout), e.g., How to file a Japanese tax return.
Final tips before you post the envelope
- Double-check the 2-year deadline.
- If you might reach 10 years via a Social Security Agreement, rethink claiming now.
- For Employees’ Pension, plan your tax refund with a reliable tax agent and keep the original Notice of Lump-sum Withdrawal Payment from JPS.
- If you’ll return later, remember the 60-month cap for calculation and consider claiming after each stay.
Useful official pages
- Japan Pension Service overview and English guide & form for Lump-sum Withdrawal Payments.
- National Tax Agency note on filing a tax return for the pension lump-sum refund via a tax agent.
- MHLW Social Security Agreements overview (totalization).
Keep learning with Japan Handbook
- Moving to Japan checklist
- How to file a Japanese tax return
- Sending money overseas
- Understanding Japanese payslips
- National pension guide
- Changing jobs and visas in Japan
This article is for education only and not tax or legal advice. Rules can change. Confirm details with the Japan Pension Service and your local tax office before you submit.
