Leaving Japan? How the pension lump sum withdrawal works
If you paid into the National Pension or Employees' Pension Insurance while working in Japan and you are now leaving for good, you can claim back part of what you paid. The payment is called the Lump-sum Withdrawal Payment (dattai ichijikin). It is useful money, but there are catches: once you take it, your Japanese pension record is wiped. Here is what the Japan Pension Service (JPS) says, and what to check before you apply.
Who can claim
The JPS page on the Lump-sum Withdrawal Payment (in Japanese) lists the conditions for the National Pension. You must:
- not have Japanese nationality
- no longer be enrolled in a Japanese public pension
- have at least 6 months of paid contributions (unpaid months do not count)
- not have reached the 10 years needed for a Japanese old age pension
- never have had the right to a disability pension or similar benefit
- no longer have an address in Japan
The rules for Employees' Pension Insurance are almost the same, again with a 6 month minimum. You must claim within 2 years of the day you stop having an address in Japan. The usual order is: file a moving out notice at your city office, leave Japan, then mail the claim form to the JPS. The form is available in English and 13 other languages.
Only 60 months count
The payment depends on how many months you were enrolled, but there is a cap. If any of your contributions were paid in April 2021 or later, the cap is 60 months (5 years). If all of them were made before April 2021, the cap is 36 months (3 years).
For the National Pension, if your last contribution falls between April 2026 and March 2027, the amounts are fixed. For Employees' Pension Insurance, the payment is your average standard remuneration multiplied by a rate.
| Months enrolled | National Pension (FY2026) | Employees' Pension rate |
|---|---|---|
| 6 to under 12 | 53,760 yen | 0.5 |
| 12 to under 18 | 107,520 yen | 1.1 |
| 24 to under 30 | 215,040 yen | 2.2 |
| 36 to under 42 | 322,560 yen | 3.3 |
| 48 to under 54 | 430,080 yen | 4.4 |
| 60 or more | 537,600 yen | 5.5 |
The important part is what happens if you were enrolled for longer than 60 months. You still get only 60 months' worth, and every month before your claim is erased. The notes on the claim form give the example of someone with 90 months: they receive the 60 month maximum and lose all 90 months. If you expect to come back, for example after technical intern training and later as a Specified Skilled Worker, the JPS says you can claim each time you leave so that each period is paid separately.
The 20.42% tax and how to get it back
The same notes explain that when a non-resident receives the Employees' Pension lump sum, 20.42% income tax is withheld at payment. The National Pension lump sum is not taxed at source. You may get the withheld tax refunded by filing a "Tax Return for Refund Due to Taxation on Retirement Income at the Taxpayer's Option" with the tax office.
To do that from abroad, you need a tax agent in Japan. Before you leave, submit a "Notification of Tax Agent for Income Tax/Consumption Tax" to the tax office for your last address in Japan. The only requirement for the agent is an address or residence in Japan. When the lump sum is paid, the JPS sends a payment decision notice; send the original to your tax agent, who files the return and receives the refund for you. If you left without naming an agent, you can submit the notification together with the return.
Extra care if your country has a social security agreement
Japan has agreements with some countries that let you add together (totalize) pension periods in both countries, so that you can qualify for a pension in each. As of March 2026, the claim form notes list Germany, the USA, Belgium, France, Canada, Australia, the Netherlands, the Czech Republic, Spain, Ireland, Brazil, Switzerland, Hungary, India, Luxembourg, the Philippines, Slovakia, Finland, Sweden and Austria.
If totalizing brings you to 120 months or more, you cannot claim the lump sum at all. If you are under 120 months, you can claim, but the Japanese months you cash out are gone and can no longer be totalized. The JPS Q&A (in Japanese) asks people to weigh this against the chance of receiving a Japanese old age pension later.
Before you claim
- Add up your months in the Japanese pension and think about whether you may work in Japan again
- Check whether your home country is on the totalization list
- File the moving out notice and gather a passport copy, proof of your bank account and a document showing your basic pension number
- If you were in Employees' Pension Insurance, name a tax agent before you leave
For a calculation of your own case or for tax filing, ask the pension office, the tax office or a specialist. For questions about residence status and daily life in Japan, Sincero Global answers in several languages. You can reach us by phone at +81 90 7841 8887, by email at info@sinceroglobal.jp, or on LINE.
