Japan’s Pension Refund for Foreigners in 2026

If you’re a foreign resident leaving Japan, there’s no doubt you’ve wondered what happens to all the money you paid into Japan's pension system. 

There’s good news. Although you may not be able to claim all the money you paid into it, it is possible to receive a lump-sum pension refund (脱退一時金 = dattai ichi ji kin) after you leave. 

Today, we'll go over Japan's pension refund for foreigners and the necessary steps to claim the pension premiums you paid. 

Quick summary: Japan pension refund (Lump-sum Withdrawal)

If you are a foreign national leaving Japan permanently, you may be eligible to receive a Japan pension refund, officially called the Lump-sum Withdrawal Payment (脱退一時金).

In short:

• You must have paid into Japan’s National Pension (国民年金) or Employees’ Pension (厚生年金) for at least 6 months

• You must leave Japan and cancel your residence registration

• The refund amount is based on your contribution period and income, capped at 60 months

• Applications are submitted after leaving Japan, and payouts usually take 3–6 months

• 20% income tax is withheld, which can be reclaimed later by appointing a tax representative in Japan

This refund allows departing foreign residents to recover part of the pension contributions they made while working in Japan, especially if they do not plan to qualify for Japan’s long-term pension benefits.

How to calculate your lump-sum pension payment

The pension system in Japan is composed of two primary programs: the National Pension Insurance (国民年金 = kokumin nenkin) and Employee Pension Insurance (厚生年金 = kousei nenkin).

Depending on which system you were enrolled in, the amount you can receive from the lump-sum payment will vary. 

a. Calculation formula for National Pension lump-sum withdrawal

For example, if you made payments to the National Pension Insurance, your amount will depend on the number of months covered, with the maximum refund capped at 60 months. 

Data from National Pension payout chart from Japan Pension Service

b. Calculation formula for Employee Pension lump-sum withdrawal

On the other hand, if you were enrolled in the Employee Pension System, the amount is determined by a calculation formula based on the number of months paid into the program. 

Your payout amount = ASR* x payment rate**. [*ASR (Average Standard Remuneration) is the total average amount of your monthly income, including bonuses, for all months covered in the Employee Pension System divided by the total number of months covered. **Payment rate is your insurance rate x 1/2 x the number of months in the insured period.]

From the index for Employee Pension System from Japan Pension Service

As with the National Pension Insurance, the maximum withdrawal amount is 60 months. 

Who qualifies for Japan’s pension refund for foreigners? 

To qualify for a lump-sum withdrawal, you must first lose your insured status and depart from Japan. 

You must also fulfill the following requirements: 

• You are not a Japanese citizen.

• You have paid over six months of the National Pension or Employee Pension Insurance. 

• You do not have an address in Japan.

• You have never received a pension payout (including disability allowance). 

It’s important to view Japan’s pension refund for foreigners as an early lump-sum retirement benefit for people leaving Japan. Since you haven’t contributed enough to receive full Japanese pension benefits, you'll still receive a portion you are owed.

Note: If you qualify for Japan's old-age pension program (10 years or more of paid pension premiums) and receive a lump-sum withdrawal payment, all periods before your claim will no longer count to your pension enrollment period. 

How to withdraw a lump-sum pension refund

As touched on in the previous section, you cannot receive a lump sum payment while still being a registered resident of Japan. Therefore, you will need to return to your home country and mail your application form. 

However, suppose you want to file the paperwork in person before leaving Japan. In that case, you must submit a moving-out notice (転出届 = tenshyutsu todoke) to your municipal office before submitting your claim to the Japan Pension Service. 

Step 1. Submit a moving-out notice (tenshutsu todoke) form to your city office. 

Download a moving-out form from your city’s official homepage. See our article “How to Submit a Moving-out Form in Japan” for a step-by-step guide on how to find, submit, and file this form.

Step 2. Submit a Withdrawal Payment Claim form. 

Next, you will need a Lump-sum Withdrawal Payment Claim Form (脱退一時金請求書 = dattai ichi ji kin seikyū sho). You can obtain the document from a social insurance office or download it from the Japan Pension Service website. 

Image. Lump-sum Withdrawal Payment Claim Form from Japan Pension Service. 

Step 3. Fill in the form and gather the required documentation. 

After you fill out the form with the necessary information, mail in your application with the following supporting documents:

• Photocopy of your passport (the page that contains your name, date of birth, nationality, signature, and status of residence).

• Photocopy of your National Pension Handbook (年金手帳 = nenkin techo) or documents verifying your Pension Number.

• Bank account information such as the name of your bank, branch name and address, your account number, and IBAN or SWIFT/BIC code.

• Documents that verify you no longer have an address in Japan (if you have submitted a moving-out notification, you do not need to attach this document).

Step 4. Send it to the designated Japan Pension Service. 

You can find the destination address for Japan's Pension Service online or at the bottom of your application document. 

The Japan Pension Service will take 3 to 6 months to review your application. Then, if everything is in order, you will receive a notice on Payment of the Lump-sum Withdrawal Payment (脱退一時金支給決定通知書 = dattai ichi ji kin shikyū kettei tsūchi sho) and the money in your bank account.

Is there income tax on lump-sum withdrawals? 

There is a 20% income tax on lump-sum pension withdrawals. This means that initially, you will only receive 80% of your total payment. The good news is that this tax is refundable as you will no longer be subject to income tax in Japan. To claim this refund, you must assign a tax representative in Japan. 

You can find information on assigning a tax representative here, and how to fill out the tax representative form here. 

How to claim the 20% tax refund on your lump-sum pension withdrawal

To claim your 20% tax refund on your lump-sum pension withdrawal, you must file a tax return within 5 years of receiving your payout. Additionally, because the Tax Office only accepts bank accounts in Japan for refunds, you will need to appoint a resident in Japan (your tax representative) with a Japanese bank account to receive your tax refund. 

Here are the steps for claiming your tax refund on your lump-sum pension withdrawal: 

Step1. Receive your lump-sum withdrawal payment and notification of withdrawal.

You must keep the original copy of the notification of lump-sum withdrawal (脱退一時金支給決定通知書), as you will need it to claim your tax return. 

Step 2. Prepare documents to appoint a tax representative and fill out your tax return forms.  

To appoint your tax representative, fill out this form and other necessary tax return forms.

Step 3. Send your tax representative form, tax returns, and the original copy of notification of withdrawal (脱退一時金支給決定通知書 ) to your tax representative. 

Your tax representative will need to submit all documents to the tax office that has jurisdiction over the address you were registered in before moving out of Japan. 

Step 4. Receive the money.

After the Japan Pension Service has processed your application, a tax refund notice (国税還付金振込通知書 = kokuzei kanpu kin furikomi tsūchi sho) will be delivered to the address of your tax representative. Shortly after, the money will be sent to your tax representative’s bank account, which can be forwarded to your bank account in your home country.

If you have any other questions regarding how to withdraw a lump-sum pension payment, contact Japan’s Pension Service or visit your local social insurance office for more information. 

Frequently asked questions

Can foreigners claim a pension refund from Japan after their final departure?

Yes. Foreign nationals who permanently leave Japan after contributing to the national pension system or Employees’ Pension Insurance (厚生年金) for at least 6 months may apply for the Lump-sum Withdrawal Payment (脱退一時金) after their final departure. You must no longer have an active residence record in Japan at the time of application.

Can I apply for a Japan pension refund if I plan to return to Japan later?

If you receive a lump-sum withdrawal, your past pension enrollment period will be erased and will no longer count toward future Japanese pension benefits. If you plan to return to Japan or qualify under a social security totalization agreement, you should carefully consider whether claiming the refund is the best option.

Which pension systems are eligible for the lump-sum withdrawal?

Refunds apply to contributions made under the National Pension (国民年金) and the Employees’ Pension Insurance (厚生年金). If you paid into both systems during your time in Japan, the Japan Pension Service will calculate your refund based on your full contribution history.

How is the Japan pension refund amount calculated?

The refund amount depends on your total contribution period (capped at 60 months), whether you were enrolled in the Employees' Pension Insurance or the national pension system, and your income level (for Employees' Pension contributors). The calculation uses official payment tables published by the Japan Pension Service.

What documents are required to apply for a Japan pension refund?

You will generally need the lump-sum withdrawal payment claim form, a copy of your passport, your basic pension number (from your pension handbook or official records), your overseas bank account number (including SWIFT/BIC or IBAN), and proof that you no longer have a Japanese address, such as confirmation of residence cancellation. A residence certificate is not required if your municipality has already processed your moving-out notification.

Can I apply without a Japanese bank account?

Yes. The pension refund itself can be paid to an overseas bank account. However, the tax refund related to the lump-sum withdrawal must be received through a Japanese bank account, which requires appointing a tax agent in Japan.

Is tax withheld from the Japan pension refund?

Yes. A 20% income tax is withheld at the time of payment. This tax can later be reclaimed by filing a tax return through a tax representative (納税管理人) in Japan.

How do I reclaim the 20% tax withheld on my pension refund?

To reclaim the withheld tax, you must appoint a tax representative using the official tax representative declaration form and submit the required tax documents to the local tax office that had jurisdiction over your last registered address in Japan. The refund will then be deposited into your tax agent’s Japanese bank account. The tax refund must be claimed within 5 years of receiving the lump-sum payment.

Who can act as my tax representative in Japan?

A tax representative (also called a tax agent) can be a trusted individual residing in Japan or a licensed tax accountant or administrative scrivener. They must have a valid Japanese address and bank account to receive the tax refund on your behalf.

How long does the Japan pension refund process take?

Pension refund processing typically takes 3–6 months. Tax refund processing (after filing) is often 1–3 months. Delays may occur if documents are incomplete or if your basic pension number cannot be verified.

What happens if I lose my pension number or documents?

If you do not know your basic pension number, you can still apply by submitting identifying information such as your full name, date of birth, and past pension enrollment history. The Japan Pension Service can locate your records internally, though this may extend processing time.

Do I need a residence certificate or residence record to apply?

You must have officially closed your residence record before applying. A residence certificate is not required if your municipality has already registered your departure, but additional proof may be requested in some cases.

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John Cross is a Canadian Expat living in Japan. "I ended up at Mailmate after I forgot to pay my electricity bill once and they turned off the electricity in my apartment. They probably sent a warning in the mail but I don't think I would have recognized it."