Japan Pension Refund 2026: Lump-Sum Amounts & How to Claim

A Japan pension refund is the Lump-sum Withdrawal Payment (脱退一時金, dattai ichijikin). Non-Japanese residents can claim it after they leave Japan. You need at least 6 months of contributions to the national pension system or employees pension insurance.

The Japan Pension Service pays up to 60 months of contributions. For National Pension, that means up to 537,600 yen in FY2026. Employees' Pension refunds depend on your salary, and 20.42% income tax is withheld.

You must file your claim within 2 years of your final departure. This guide covers who is eligible, how much you get, how to submit the claim form, and how to get the tax refund.

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:

• Who: Non-Japanese residents with at least 6 months in the National Pension (国民年金) or Employees' Pension (厚生年金).

• When: After you leave Japan and cancel your residence registration. File within 2 years of your final departure.

• How much: Based on contribution months and income, capped at 60 months. National Pension pays up to 537,600 yen (FY2026).

• How: Submit the claim form by mail or electronic application. Payouts usually take 3 to 6 months.

• Tax: 20.42% income tax is withheld from Employees' Pension payments only. A tax agent in Japan can reclaim most or all of it.

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.

Who qualifies for Japan’s pension refund for foreigners?

You are eligible for the lump sum withdrawal payment if all of these apply:

• You do not have Japanese nationality.

• You paid at least 6 months into the National Pension or Employees' Pension Insurance.

• You have not reached the 10-year qualifying period for Japan's old-age pension.

• You have never had the right to a Japanese pension, including a disability pension.

• You no longer have an address in Japan.

• You file within 2 years of losing your insured status or your Japanese address, whichever is later.

The two systems are not combined

The Japan Pension Service counts National Pension and Employees' Pension months separately. For example, 4 months in each system does not meet the 6-month minimum.

This rule also applies to working holiday makers and students. Count each system on its own before you plan your claim.

Think before you claim

A claim erases all your Japanese pension enrollment before that date. That progress toward the 10-year threshold does not carry over if you return.

If you already qualify for Japan's old-age pension program, you cannot claim a lump sum payment at all.

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 reflects the payment amount for contributions where the last premium payment falls between April 2026 and March 2027, from the Japan Pension Service's official withdrawal payment page. These figures are revised annually, so always confirm the current fiscal year's table before filing your claim.

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. 

Worked example: combining National Pension and Employees' Pension

Many foreign workers pay into both systems at different points. For example, National Pension while between jobs or before finding employment, then Employees' Pension Insurance once hired by a company. Here's how that combination actually works out, using the official formulas from each section above.

Scenario: You spent 12 months enrolled in the National Pension system, then 36 months enrolled in Employees' Pension Insurance, for 48 months (4 years) in Japan total, with an average standard remuneration (ASR) of ¥280,000 while employed.

National Pension portion (12 months): Using the FY2026 table above, 12 months of National Pension contributions pays out ¥107,520. This portion is not subject to any tax withholding.

Employees' Pension portion (36 months): Using the formula above, payout = ASR × payment rate. For 36 months, the payment rate is 3.3.

¥280,000 × 3.3 = ¥924,000 (before tax)

Since this is an Employees' Pension withdrawal, 20.42% is withheld: ¥924,000 × 0.2042 ≈ ¥188,681, leaving ¥735,319 received initially.

Combined total: ¥107,520 (National Pension, untaxed) + ¥735,319 (Employees' Pension, after withholding) = ¥842,839 received initially. If a tax representative reclaims the full ¥188,681 withheld, your total combined refund reaches ¥1,031,520. In many cases, you get back most or all of the withheld tax. The exact amount depends on your payment.

These two portions are calculated and paid separately, but both apply to the same 2-year filing deadline and the same overall eligibility requirements, you don't need to file two separate claims for two separate deadlines. This example uses an illustrative ASR figure; your own payout depends on your actual salary history, so treat this as a guide to the calculation method rather than an exact prediction.

Is the 5-year cap on the pension refund really changing to 8 years?

Not yet. Japan passed a law in June 2025 that raises the cap from 60 months to 96 months. As of October 2026, no cabinet order has set a start date.

The law only requires the change by June 19, 2029.

What will change once the new rules take effect

Until the start date is set, the Japan Pension Service still uses the 60-month cap. We will update this page as soon as a date is announced.

How to withdraw a lump-sum pension refund

You cannot get a lump sum payment while you still have a residence record in Japan. Most people submit the claim form after their final departure.

You can also file before you leave. Submit a moving out notice (転出届, tenshutsu todoke) at your municipal office first. Then make sure your claim reaches the Japan Pension Service on or after your moving-out date.

JET checklist: what to do before your final departure

This checklist suits JET participants, ALTs, and anyone leaving a job in Japan.

• Submit your moving out notification at your municipal office.

• Ask your employer which system you paid into: Employees' Pension Insurance or a mutual aid association.

• Find your basic pension number on your pension notice or pension handbook.

• Get your home country bank details stamped by your bank, or get a bank-issued document.

• Copy the passport pages showing your name, nationality, signature, and status of residence.

• Choose a tax agent and submit the tax representative declaration form to your tax office.

• Cancel your National Health Insurance and settle any residence tax.

• Hand in your residence card at the airport when you leave for good.

• Set up a way to receive important documents sent to your Japanese address.

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

Submit a moving out notice at your city or ward office before you leave. See "How to Submit a Moving-out Form in Japan" for each step.

Your office then deletes your residence record. That deletion proves you no longer have an address in Japan.

Step 2. Submit a Withdrawal Payment Claim form. 

Get the Lump-sum Withdrawal Payment claim form (脱退一時金請求書, dattai ichijikin seikyūsho). Download it from the Japan Pension Service website in 14 languages, or pick it up at a pension office or municipal office.

Each form has a filled-in example. Use it to avoid common mistakes.

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

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

Complete the form, then attach these documents:

• Passport copy: The pages with your name, date of birth, nationality, signature, and status of residence.

• Basic pension number: A copy of your Basic Pension Number Notification (基礎年金番号通知書) or pension handbook (年金手帳).

• Bank proof: A document from your bank showing the bank name, branch name, branch address, bank account number, and your name. You can also ask your bank to stamp the "bank certification" box on the form. See our guide to banks for foreigners for details.

• Proof you left: A copy of your deleted residence record (住民票の除票, jūminhyō no joshō). Skip this if you filed a moving out notification before you left. Learn how to request one in our residence record guide.

Missing bank proof is a common reason for delays. Check every page before you mail it.

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

Send your claim by mail or electronic application. For National Pension and Employees' Pension periods, mail it to:

Japan Pension Service (Foreign Business Group) 3-5-24 Takaido-nishi, Suginami-ku, Tokyo 168-8505, Japan

If you were in a mutual aid association

Public servants and private school staff often pay into a mutual aid association (共済組合, kyōsai kumiai). Send your claim to that association, not to the pension service.

For private schools, that is the Promotion and Mutual Aid Corporation for Private Schools of Japan. Ask your former employer if you are unsure.

What happens next

The pension service takes about 3 to 6 months to review your claim. You then receive the money and a Notice of Entitlement (脱退一時金支給決定通知書).

Keep the original notice safe. Your tax agent needs it to claim your tax refund.

Is there income tax on lump-sum withdrawals? 

Only Employees' Pension Insurance payments have income tax withheld. The rate is 20.42%: 20% income tax plus a 0.42% reconstruction surtax.

National Pension payments have no tax withheld at all. If you only paid into the national pension system, you keep the full amount.

Employees' Pension contributors first receive about 80% of their payment. You can reclaim most or all of the rest, because you no longer pay Japanese income tax after you leave.

To claim it, you must assign a tax representative in Japan. Read how to appoint a tax agent and how to fill out the tax representative declaration form.

This process differs from a regular year-end refund. For other cases, see our guide to tax refunds in Japan for foreigners.

How to claim the 20.42% tax refund on your lump-sum pension withdrawal

Your tax agent files a special tax return for you. It uses the "selective taxation as retirement income" rule under Article 171 of the Income Tax Act.

The return goes to the local tax office covering your last place for tax payment in Japan. You have 5 years to file it.

The tax office pays refunds only into a Japanese bank account. That is why your tax agent receives the money first.

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

Step 1. 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.  

Fill out the tax representative declaration form. Then prepare the tax return forms your agent will file. Our guide on how to file a tax return in Japan explains the basics.

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 tax office processes your return, it sends a tax refund notice (国税還付金振込通知書, kokuzei kanpukin furikomi tsūchisho) to your tax agent. This usually takes a few months.

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.

Still have questions? Contact the Japan Pension Service or visit your local pension office (年金事務所, nenkin jimusho).

How MailMate helps people claim their Japan pension refund

MailMate handles Japanese mail and paperwork for foreign residents, including people who leave Japan.

Here is what we see most often, and how to avoid it.

The four problems we see most

• Lost documents after departure. Pension and tax letters keep arriving at your old Japanese address. Without a plan, important documents go missing.

• Missing bank proof. Claims without a bank stamp or bank-issued document get sent back. That can add months to your refund.

• No tax agent in place. Many people leave Japan before choosing a tax agent. Finding one from abroad is much harder.

• Wrong destination for mutual aid periods. Former public servants and private schools staff sometimes mail the pension service instead of their mutual aid association.

How we help

• A Japanese address and virtual mailbox. We scan and translate letters from the Japan Pension Service and your tax office.

• Mail forwarding to your home country. We send originals, like your Notice of Entitlement, wherever you need them.

• Tax agent support. We connect you with licensed tax accountants who can act as your tax agent and file your tax return.

Japan pension refund frequently asked questions

Can foreigners get a Japan pension refund after leaving Japan?

Yes. Non-Japanese residents can claim the lump sum withdrawal payment (脱退一時金, dattai ichijikin) after their final departure. You need at least 6 months of contributions and fewer than 10 years in total. You must also have no address left in Japan.

How much is the Japan pension refund in 2026?

For National Pension, the refund ranges from 53,760 yen for 6 months to 537,600 yen for 60 months. This applies when your last premium falls between April 2026 and March 2027. Employees' Pension refunds equal your average monthly salary times a payment rate, up to 5.5. The Japan Pension Service counts a maximum of 60 months.

Is there a deadline to claim the pension refund?

Yes. You must claim within 2 years of losing your insured status or your Japanese address, whichever is later. If you miss this deadline, you lose the refund for good. File soon after your final departure to be safe.

What documents do I need for the claim form?

You need a passport copy and proof of your basic pension number. You also need proof of your home country bank account, showing the bank name, branch name, and bank account number. A bank stamp on the form or a bank-issued document works. Add a copy of your deleted residence record unless you filed a moving out notification.

Where do I send my Japan pension refund claim?

Mail National Pension and Employees' Pension claims to the Japan Pension Service, Foreign Business Group, 3-5-24 Takaido-nishi, Suginami-ku, Tokyo 168-8505. You can also submit an electronic application. If you paid into a mutual aid association, send your claim to that association instead. Private schools staff use the Promotion and Mutual Aid Corporation for Private Schools of Japan.

How long does the Japan pension refund take?

The pension service usually pays within 3 to 6 months. You then receive a Notice of Entitlement by mail. If you claim the tax refund, your tax agent files a return, and that refund takes a few more months.

Is tax withheld from the pension refund, and can I get it back?

Only Employees' Pension payments have 20.42% income tax withheld. National Pension payments are not taxed. A tax agent in Japan can reclaim most or all of the withheld tax within 5 years. The refund goes into a Japanese bank account, so your agent receives it first.

Should I claim the refund if I might return to Japan?

Think carefully first. A claim erases all your earlier pension enrollment in Japan. Does your own country have a totalization agreement with Japan? Examples include the US, Germany, Canada, Australia and the Philippines. If so, your periods may count there instead. The UK and South Korea agreements do not include totalization.

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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."