Pension Refund (Public)

NOTE: This information is for Public School JETs. For Private School JETs, please click here.

Payment into Japan's pension system is mandatory for everyone employed in Japan. As such, money is deducted from your remuneration each month and placed into a pension fund. JETs can apply for a lump-sum withdrawal payment (aka pension refund) once they give up their residence in Japan. (Updated 2024/6)

Official Japan Pension Service Materials

Please download, print, and read through the following official materials. What follows on this wiki page is a simplified version of the information on the Japan Pension Service official website. Please read the content on their website if you need extra support.

Eligibility

• You do not possess Japanese citizenship
• You submit your application for the Lump-sum Withdrawal Payments and other required documents within two years
• You have paid Employees' Pension Insurance premiums for 6 months or more
• You do not have a place of residence in Japan
• You have never qualified for pension benefits (including disability allowance)
• If your “eligibility period” is less than 120 months (10 years), you can claim the Lump-sum Withdrawal Payment

Amount

Please refer to the Japan Pension service website to confirm how much money you will receive.

Generally you can expect something in the range of the following amounts:

• 1 Year on JET = ￥300,000
• 2 Years on JET = ￥600,000
• 3 Years on JET = ￥1,000,000
• 4 Years on JET = ￥1,400,000
• 5 Years on JET = ￥1,800,000

NOTE: Using the "Application for the Lump-sum Withdrawal Payments" form, you will receive 80% of your pension refund. The refund is subject to a 20% tax. In order to receive the refund of this 20% tax, you must also designate a current resident of Japan to be your tax agent. See below for more details.

NOTE: From April 2021, the maximal number of months used in the calculation of the payment amount has been raised from 36 months (3 years) to 60 months (5 years).

Basic Steps

1. Before you leave, obtain the necessary forms (see below) and designate a tax agent
2. After leaving, mail necessary forms to the Japan Pension Service to claim your refund
3. Receive your Lump-sum Withdrawal Payment into an overseas bank account
4. Mail notice of refund to tax agent in Japan
5. The tax agent will file for a refund of tax on the Lump-sum Withdrawal
6. Tax agent receives the tax refund and transfers the refund to you

Required Materials

1. "Application for the Lump-sum Withdrawal Payments" Claim Form (from your supervisor or JPS website)
2. Photocopy of your passport page(s) showing your name, date of birth, nationality, signature, work visa, and date of departure from Japan.
3. A copy of any of the following: your bank book/ your bank's stamp on the column “Bank stamp for verification”/your most recent bank statement which includes Bank Name, Account Name (your name) and Account Number (IBAN number, specifically)/ a certificate that includes your bank information in your home country that displays
   1. your bank’s name
   2. name and address of branch office
   3. your bank account number
   4. that the account holder’s name is yours.
4. Your original Pension Handbook
   1. Your school has this blue book or has already given it to you.
   2. Your National Pension Handbook original must be sent, copies not accepted. You will need the information inside to fill out the "Application for the Lump-sum Withdrawal Payments" Claim Form
5. Tax Representative Declaration Form (Nozei Kanrinin no Todokesho, 納税管理人の届出書)
   1. (OPTIONAL. Only for applying for 20% tax refund. See further down for explanation.)
6. Proof you are no longer a resident (Moving Out Notice or Johyo)
   1. Copy of Passport lists "status of residence"
   2. Copy of Residence Card
   3. If you wish to file the application before you leave Japan, your passport photocopy will not show date of departure from Japan. Therefore, you must either submit a Moving Out Notice (tenshutsu todoke, 転出届け) to your municipal office or send a copy of your Record of Deletion of Certificate of Residence (juminhyo no johyo, 住民票の除票), which you can get issued at your municipal office. These should contain as much information as possible (including past addresses and deleted records if applicable). You will have to designate a “planned departure date” (tenshutsu yotei bi, 転出予定日以) with your municipal office on these forms. Note: You may mail in your application from within Japan, but it must arrive at the Japan Pension Service offices AFTER the date you have designated as your "planned departure date." (In other words, mail the application the day before or the day you leave the country. You can mail it from the airport.) Also include a copy of the receipt of the Moving Out Notice (tenshutsu todoke, 転出届け) that you will be given upon filing it with the ward office
   4. If you have submitted a Moving Out Notice (tenshutsu todoke, 転出届) to your municipal office, the Japan Pension Service will be able to confirm the submission and your moving-out date directly with your municipal office. You will not have to submit separately the Johyo or another document proving you no longer reside in Japan in this case.
      1. Moving Out Form (tenshutsu todoke, 転出届け)
   5. Please show the following Japanese to your municipal office if you need help explaining what materials you need: 帰国前に日本国内から年金脱退一時金の請求書を提出したいが、転出予定日を示す書類を日本年金機構に送らなければなりません。日本国外に転出予定である旨が記載された住民票の写しや住民票の除票等を頂けるでしょうか。転出（予定）日以降に日本年金機構に提出します。

Application Form

Make sure to download the newest Lump-sum Withdrawal Payment Claim Form (National Pension / Employee’s Pension Insurance) from the JPS website.

Be sure to complete all columns ①-⑥ of the Claim Form.

① Fill in the "4. Claimant's (your) full name, date of birth and address after leaving Japan" and the "5. Bank account for the transfer of the Lump-sum Withdrawal Payment" in capital letters of the Roman alphabet.

Please confirm that there are no omissions.

② Please enter the Basic Pension Number stated in the Basic Pension Number Notice or in your Pension Handbook in the Basic Pension Number column in the section "6. Items mentioned in the Basic Pension Number Notice or Pension Handbook". And in the Symbol Number column of each pension system, enter the Symbol Number stated in your Pension Handbook of the pension system you were enrolled in.*The "Symbol Number of each pension system" can be left blank because as JETs, we don't have one.

③ Please do not write anything in the "Japan Pension Service entry field" (Official use only).

④ Be sure you note your "Basic Pension Number and your Symbol Number of your Pension Handbook" before submitting the Claim Form. These numbers will be required later when you want to inquire about your payment.

⑤ If you do not know your Basic Pension Number, complete the “Your coverage history” column on page 16.

How to File

BEFORE YOU LEAVE JAPAN:

1. Obtain the form "Lump-sum Withdrawal Payment Arbitration Bill (dattai ichijikin seikyushou) from the Japan Pension Service Office (nenkin jimusho) or the National Pension Section of the municipal office closest to you. You can also download a PDF of the form here.
2. Fill in the necessary information. You will need to use your blue pension notebook to complete the form.
3. Write down your Basic Pension Number for your records.

As of 2017 you CAN mail in the claim forms prior to leaving the country as long as they arrive AFTER the date you have designated as your "planned departure date" (tenshutsu yotei bi, 転出予定日).

AFTER YOU LEAVE JAPAN:

1. Mail all required materials to the Japan Pension Service using the address label provided below.
2. Receive 80% of your Lump-sum Withdrawal Payment into your bank account in your home country

OPTIONAL: File for the 20% Tax Refund

BEFORE YOU LEAVE JAPAN

Tax Representative Declaration Form [source]

1. Find the location of your local Tax Office on the National Tax Agency website (English; auto-translated). You must go to the tax office which covers your most recent address in Japan.
2. Go to your local tax office and get the Tax Representative Declaration Form (Nozei Kanrinin no Todokesho, 納税管理人の届出書). Or download a PDF of the form here.
3. Fill out 2 copies of the form with your Tax Representative. (See example on the right)
4. Take BOTH copies to your local tax office. They will stamp both copies, keep one, and give one back to you.
5. Give the second stamped copy of the form to your Tax Representative. They will need it to file your tax return later.

AFTER YOU LEAVE JAPAN

Notice of Lump-Sum Withdrawal Payments (Figures "A" and "B" are for your Tax Rep)

1. After you receive the Lump-sum Withdrawal Payment to your home country's bank account, you will receive the "Notice on Payment of the Lump-sum Withdrawal Payments" (Dattai Ichijikin Shikyuu Kettei Tsuuchisho, 脱退一時金支給決定通知書).
2. Make a photocopy of the Notice for your records.
3. Send the ORIGINAL COPY of the Notice to your Tax Representative by mail.
   1. Tip: If your Tax Representative is a friend or colleague, including some small goodies from home may be a good way to show your appreciation!
4. Have your Tax Representative go to the SAME TAX OFFICE where you filed the Tax Representative Declaration Form and file an "Income Tax Return Form" (kakutei shinkokusho, 確定申告書) on your behalf.
5. The refund will be deposited into the Japanese bank account of your Tax Representative.
6. Have your Tax Representative transfer the refunded amount to your own bank account in your home country.

Instructions for Tax Representatives

If you are acting as the Tax Representative of a friend who has returned to the U.S. follow these instructions.

1. After you receive the ORIGINAL COPY of the "Notice on Payment of the Lump-sum Payment (Entitlement)" (Dattai Ichijikin Shikyuu Kettei Tsuuchisho) from your friend, go to the SAME Tax Office where your friend filed the paperwork to make you their Tax Representative.
2. Present your copy of the Tax Representative paper and the Notice of Payment to the office and they should direct you to the relevant help window.
3. With the help of the staff, fill out the Income Tax Return forms (Shotokuzei Kakutei Shinkoku Sho, 所得税確定申告書). (See below for examples.) To do so you will need the following information:
   1. Your bank account information
   2. Your friend's previous address in Japan
   3. Your friend's "My Number" (Japanese social security number -- this will be on your copy of the Tax Representative form)

Download Tax Return Form 1

Download Tax Return Form 2 Note C= 40万円X (years you have worked)

Notice of Lump-Sum Withdrawal Payments (Figures "A" and "B" are found here.)

1. Wait 1.5-2 months for the refunded amount to be sent to your bank account.
2. Send the refunded amount to your friend in whatever manner the two of you have agreed upon.
3. Congratulate yourself for being a damn good friend.

Further Contact Information

To make further inquiries to the Japan Pension Service regarding the status of your application, contact 0570-051-165 (Japanese only) and make sure that you know your basic pension number.

Japan Pension Organization’s pdf explanation: https://www.nenkin.go.jp/international/japanese-system/withdrawalpayment/payment.html

You may also wish to call the TOKYO REGIONAL TAXATION BUREAU’s English information line for details specific to your situation. TEL: 81-3-3821-9070
or http://www.nta.go.jp/english/

Useful Vocabulary

English	Romaji	Kanji
Application for the Lump-sum Withdrawal Payments	Dattai Ichijikin Seikyuusho	脱退一時金請求書
Tax Representative Declaration Form	Nozei Kanrinin no Todokesho	納税管理人の届出書
Tax Representative	Nozei Kanrinin	納税管理人
Planned Departure Date	Tenshutsu Yotei Bi	転出予定日
Notice on Payment of the Lump-sum Withdrawal Payments	Dattai Ichijikin Shikyuu Kettei Tsuuchisho	脱退一時金支給決定通知書
Income Tax Return Form	Shotokuzei Kakutei Shinkokusho	所得税確定申告書

General Q & A

Q1. How much do I get refunded?

A1. It depends how much you have paid into the system. Its a bit complicated but you can check page 9 to 12 of Japan Pension Organization’s pdf explanation. Below is the calculation formula.

Lump-sum Withdrawal Payment Amount = Average standard remuneration of the insured period** × Payment rate* ((Insurance rate*** × 1/2) × Number according to the number of months of the insured period)

Q2. Can I apply for the pension refund from Japan?

A2. Yes, but you may only submit it after the moving out date listed on your Moving Out Notice. You will also be required to submit a copy of your residence certificate invalidation (住民票の除票の写し juminhyo no johyo no utsushi) along with the application.

Q3. I didn’t designate a tax representative before I left Japan. Is it possible to do so from my home country?

A3. Yes it is possible. Remember the tax agent has to be in Japan and be able to communicate with the tax office with jurisdiction over your last address in Japan.

Q4. What if I forget to submit one of the documents with my application?

A4. The Pension service will send everything back to you except the pension book, and you will have to add anything you're missing and submit it again. Please make sure you submit an address that you have access to.

Q5. How long does it take to get the refund?

A5. On average it takes 3 to 6 months to arrive in the bank account you designated.