# Japan pension refund (脱退一時金): who qualifies, how much and how to claim

URL: https://japanhow.com/money/pension/pension-refund-japan/
Author: japanhow editors
Updated: Oct 20, 2026

## Summary

The Japan pension refund, the lump-sum withdrawal payment (脱退一時金), is for non-Japanese who paid into the Japanese pension for at least 6 months, have less than 10 years of coverage and no longer live in Japan. You claim within 2 years of your Japanese address ending. As of October 2026, at most 60 months count. Claiming erases all your Japanese pension periods. The Employees' Pension part has 20.42% tax withheld, which you may reclaim through a tax agent in Japan.

## Key facts

- Deadline: 2 years after your Japan address ends
- Maximum counted: 60 months (5 years)
- Tax withheld: 20.42% (Employees' Pension part)
- National Pension, 60+ months: ¥537,600 (FY2026)

Yes, you can get a **Japan pension refund** if you are not a Japanese national, paid into the Japanese pension for **at least 6 months**, have **less than 10 years** of coverage and have left Japan. It is called the lump-sum withdrawal payment (脱退一時金, dattai ichijikin). You must claim within **2 years** of the day your Japanese address ends, and at most **60 months** count toward the amount, as of October 2026. Claiming erases all your Japanese pension periods.

**Most you can get from the National Pension part:** ¥537,600 (60 or more months paid, last payment between April 2026 and March 2027 (Japan Pension Service))

## Who can get the Japan pension refund?

You qualify if all of these apply, according to the Japan Pension Service (日本年金機構):

- You **do not have Japanese nationality**.
- You have **6 or more months** of paid National Pension (国民年金) premiums, or 6 or more months in the Employees' Pension (厚生年金), the plan your employer enrolls you in. Unpaid months don't count.
- You are **no longer covered** by either system.
- You **do not have an address in Japan**.
- Your total coverage is **under 10 years (120 months)**. At 10 years you qualify for an old-age pension (老齢年金) instead, so you can't claim the refund.
- You have **never been entitled to a disability pension**, including the disability lump sum (障害手当金).

Partly exempt months count in part: a quarter-exempt month counts as three quarters, a half-exempt month as a half, a three-quarters-exempt month as a quarter.

## How much is the Japan pension refund?

The amount depends on which plan you paid into and for how long. Since April 2021 the maximum is **60 months (5 years)**. If all your months are from March 2021 or earlier, the old cap of 36 months still applies.

### National Pension part

This is a fixed amount set by the fiscal year of your last paid month. For a last payment between April 2026 and March 2027:

| Months paid | Refund |
|---|---|
| 6 to 11 | ¥53,760 |
| 12 to 17 | ¥107,520 |
| 18 to 23 | ¥161,280 |
| 24 to 29 | ¥215,040 |
| 30 to 35 | ¥268,800 |
| 36 to 41 | ¥322,560 |
| 42 to 47 | ¥376,320 |
| 48 to 53 | ¥430,080 |
| 54 to 59 | ¥483,840 |
| 60 or more | ¥537,600 |

### Employees' Pension part

If you worked for a company, this part is usually larger. The formula is your **average standard remuneration** (平均標準報酬額, your monthly pay band plus bonuses, averaged over your insured months) times a **payment rate**:

| Months insured | Payment rate |
|---|---|
| 6 to 11 | 0.5 |
| 12 to 17 | 1.1 |
| 18 to 23 | 1.6 |
| 24 to 29 | 2.2 |
| 30 to 35 | 2.7 |
| 36 to 41 | 3.3 |
| 42 to 47 | 3.8 |
| 48 to 53 | 4.4 |
| 54 to 59 | 4.9 |
| 60 or more | 5.5 |

Example: with an average standard remuneration of ¥300,000 and 60 or more months, the refund is ¥300,000 × 5.5 = **¥1,650,000** before tax. With 20.42% withheld (see below), ¥336,930 is taken at payment.

**More than 5 years? You lose the extra months:** If you have 61 months or more and claim, you are paid for 60 months only, and **every month is erased**. The Japan Pension Service's example: 90 months enrolled, paid for 60, all 90 lost. If you came to Japan more than once, the claim form says to claim each time a stay ends and you leave. That way each period is paid, for example once after technical intern training and again after Specified Skilled Worker (i).

## Should I claim it or keep my pension years?

The refund ends your Japanese pension record. Before you claim, think about whether you might come back.

- **You might return and stay.** Old-age pension needs 10 years in total. Years you keep now count later. Years you cash out don't.
- **Your home country has a totalization agreement.** Japan has social security agreements (社会保障協定) that add up pension periods with **Germany, the US, Belgium, France, Canada, Australia, the Netherlands, the Czech Republic, Spain, Ireland, Brazil, Switzerland, Hungary, India, Luxembourg, the Philippines, Slovakia, Finland, Sweden and Austria**. With these, your Japanese months can count toward a pension from either country. If the combined total gives you 120 months or more of Japanese eligibility, you can't claim the refund at all. If you claim, those months can't be added up any more.
- **The UK, South Korea, China and Italy** have agreements with Japan that only prevent paying into two systems at once. They don't add up periods.

Not sure which is better for you? Ask the Japan Pension Service before you leave. For tax questions, a tax accountant (税理士) can advise.

## How do I apply for the Japan pension refund?

### Which form and languages?

The claim form (脱退一時金請求書) is free on the Japan Pension Service's [English page](https://www.nenkin.go.jp/international/english/japanese-system/benefit/payment.html). It is bilingual Japanese and one of: English, Chinese, Korean, Portuguese, Spanish, Indonesian, Filipino (Tagalog), Thai, Vietnamese, Myanmar, Khmer, Russian, Nepali or Mongolian. You can also get a paper copy at a pension office (年金事務所).

### What documents do I need?

- **Passport copy**: the pages with your name, date of birth, nationality, signature and status of residence (在留資格).
- **Proof you have no address in Japan**: a 住民票の除票 (deleted residence record). Not needed if you filed your 転出届 before leaving, unless your pension record has no alphabet name (for example, if you enrolled before July 2012).
- **Bank proof**: a document showing bank name, branch name, branch location, account number and that the account is in your name, such as a bank certificate. For an overseas account, add the SWIFT (BIC) code. **Japan Post Bank (ゆうちょ銀行)** can't receive the payment, and neither can some internet-only banks. A Japanese account name must be in katakana.
- **Basic Pension Number proof**: your 基礎年金番号通知書 or pension handbook (年金手帳).
- A power of attorney (委任状) if someone files for you.

### Where do I send it?

Japan Pension Service (Foreign Business Group), 3-5-24 Takaido-Nishi, Suginami-ku, Tokyo 168-8505, Japan. The address is the same if you post it from inside Japan. The phone line, +81-3-6700-1165, is in Japanese only. You can also apply online through e-Gov. If your last coverage was a mutual aid association (共済組合) you file with that association instead.

You can hand in the claim **before leaving Japan**, but only after filing your 転出届. The service must receive it on or after the date your residence record is deleted.

## Can I claim if I leave with a re-entry permit?

As of October 2026, yes, if you filed a 転出届. The current claim form says that with a moving-out notification you can claim after leaving on a re-entry permit or a deemed re-entry permit (みなし再入国許可). Without it, you still count as insured in the National Pension, so you can't claim until the permit expires.

**Changes are coming, but no date yet:** The pension reform law enacted on June 13, 2025 will change the refund in two ways. People who leave with a re-entry permit won't be able to claim while it is valid. The cap will rise from **5 years to 8 years**. According to the Ministry of Health, Labour and Welfare (厚生労働省), both take effect on a date set by cabinet order within 4 years of the law's promulgation. As of October 2026 the Japan Pension Service still shows the 60-month cap. Some websites say the rules changed in April 2026, but neither the ministry nor the Japan Pension Service says so. We will update this page when a date is set.

## How do I get the 20.42% tax back?

The **Employees' Pension** part of your refund has **20.42% income tax** withheld when it is paid, because you are a non-resident by then. The National Pension part has no tax withheld.

You can get the tax back by choosing to be taxed as a resident on retirement income. This is called 退職所得の選択課税. Retirement income gets a deduction of at least ¥800,000, so a small refund may owe no tax at all. In the National Tax Agency's (国税庁) filing example, a ¥291,478 Employees' Pension refund had ¥59,519 withheld, and the full ¥59,519 came back.

1. **Appoint a tax agent (納税管理人).** Any person or company with an address in Japan can do it: a friend, a former colleague or a tax accountant. File the 所得税・消費税の納税管理人の選任・解任届出書 at the tax office for your last address in Japan, ideally before you leave. If you have already left, your agent can file it together with the return.
2. **Wait for the payment notice.** When the refund is paid, you receive the Notice of Lump-sum Withdrawal Payment Determination. Send the original to your agent.
3. **Your agent files the return.** The 退職所得の選択課税の申告書 goes to the same tax office, on or after January 1 of the year after the payment was decided. It is for the year the payment was decided. The refund goes to the agent's account.

The tax office handles questions about the form. For your own case, ask a 税理士.

## More guides

- [How to send money from Japan](/money/remittance/send-money-from-japan/): move your refund and savings home.
- [Bank accounts for foreigners in Japan](/money/banking/bank-account-for-foreigners-japan/): which accounts can receive payments.
- [NISA for foreigners](/money/investing/nisa-for-foreigners/): what happens to your investments when you leave.
- [Furusato nozei for foreigners](/money/tax/furusato-nozei-for-foreigners/)

## Questions people ask

### How long do I have to apply for the Japan pension refund?

Two years from the day you no longer have an address in Japan. The Japan Pension Service does not accept a claim while you still have a registered address in Japan.

### Can I get a pension refund if I paid into the Japanese pension for more than 5 years?

Yes, as long as your total coverage is under 10 years (120 months). The amount is calculated on 60 months only, and all your Japanese pension periods are erased, including the months above 60.

### How do I get back the 20.42% tax on my pension refund?

Appoint a tax agent (納税管理人) with an address in Japan, and have them file a 退職所得の選択課税の申告書 at the tax office for your last address, on or after January 1 of the year after the payment. In the National Tax Agency's filing example, the whole amount withheld was refunded.

### Can I apply for the pension refund before leaving Japan?

Yes. File your moving-out notification (転出届) at the city office first. The Japan Pension Service must receive your claim on or after the date your residence record is deleted.

### Can I receive the pension refund in a Japan Post Bank account?

No. The Japan Pension Service says Japan Post Bank (ゆうちょ銀行) and some internet-only banks cannot receive the payment. You can use an overseas account with its SWIFT (BIC) code.

## Sources

- [脱退一時金の制度](https://www.nenkin.go.jp/service/jukyu/seido/sonota-kyufu/dattai-ichiji/20150406.html), Japan Pension Service (日本年金機構) (accessed Oct 20, 2026)
- [脱退一時金を請求する方の手続き](https://www.nenkin.go.jp/service/jukyu/tetsuduki/sonota-kyufu/20140710.html), Japan Pension Service (日本年金機構) (accessed Oct 20, 2026)
- [Lump-sum Withdrawal Payment Claim Form (English, September 2026)](https://www.nenkin.go.jp/international/english/japanese-system/benefit/payment.files/A.pdf), Japan Pension Service (accessed Oct 20, 2026)
- [Lump-sum Withdrawal Payments](https://www.nenkin.go.jp/international/english/japanese-system/benefit/payment.html), Japan Pension Service (accessed Oct 20, 2026)
- [社会保障協定 国別状況](https://www.nenkin.go.jp/service/shaho-kyotei/kunibetsu/kyoteitimesystem.html), Japan Pension Service (accessed Oct 20, 2026)
- [2025 pension reform law outline (法律の概要)](https://www.mhlw.go.jp/content/12500000/001496971.pdf), Ministry of Health, Labour and Welfare (厚生労働省) (accessed Oct 20, 2026)
- [年金制度改正法 (令和7年)](https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000147284_00017.html), Ministry of Health, Labour and Welfare (accessed Oct 20, 2026)
- [退職所得の選択課税の申告書 記載例](https://www.nta.go.jp/taxes/shiraberu/shinkoku/kisairei/pdf/taisyokusentaku.pdf), National Tax Agency (国税庁) (accessed Oct 20, 2026)
- [No.1923 海外勤務と納税管理人の選任又は解任](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1923.htm), National Tax Agency (国税庁) (accessed Oct 20, 2026)
- [「脱退一時金制度が変わるのは2026年4月」は本当か？](https://office-kirin.com/kirinblog/dattai-ichijikin-kaisei/), Office Kirin (secondary) (accessed Oct 20, 2026)