When you leave Japan after working there as a foreign resident, you are entitled to claim back a portion of the pension contributions you paid while you were enrolled. This payment is called the lump-sum withdrawal payment (脱退一時金, dattai ichiji-kin), and a surprisingly large number of departing foreigners either don't know it exists or miss the 2-year application window. This guide explains who qualifies, how much you realistically get, what tax Japan will take, and exactly how to apply after leaving.
What Is the Lump-Sum Withdrawal Payment
Japan's pension system (国民年金 and 厚生年金, the National Pension and the Employees' Pension Insurance) requires participation from all residents enrolled in Japanese social insurance. If you paid contributions for at least 6 months and are not a Japanese citizen, and you leave Japan permanently or for an extended period, you can apply to receive a one-time refund of a portion of those contributions.
This payment is separate from any pension benefit you would eventually receive by staying. It is a final settlement — claiming it severs your relationship with the Japanese pension system for the period in question. If you later return to Japan and work again, you begin a new contribution record.
The right to claim expires 2 years after the date you leave Japan. After that, the money is forfeit. There is no exception to this deadline.
How Much You Actually Receive
The lump-sum withdrawal is calculated based on the number of months you contributed, capped at 60 months (5 years). More years of contribution beyond 5 do not increase the payment — this cap is one of the most frequently misunderstood aspects of the system.
The monthly contribution rate for National Pension in 2026 is ¥16,520. Employees' Pension Insurance is salary-based, so your monthly contribution varies.
A concrete example: if you paid National Pension contributions for 36 months (3 years) at ¥16,520/month, your gross contributions were ¥594,720. The refund table, however, does not return the full amount — it returns a portion scaled to your months paid. At the 36-month level, the refund is approximately ¥138,000 to ¥165,000 per year of Employees' Pension contribution, depending on your remuneration. For National Pension-only contributors (self-employed residents), the per-month refund amount for 36 months works out to roughly ¥13,800 per month of contribution, giving an approximate gross refund of ¥498,000.
The actual calculation uses an official table published by the Japan Pension Service. The numbers above are approximate guidance — your actual refund depends on your enrollment type and contribution period.
The 20.42% Withholding Tax
Japan applies a 20.42% withholding tax — income tax (所得税) and the reconstruction special income tax (復興特別所得税) — to the lump-sum withdrawal before it is paid out. This is non-negotiable at the point of payment — the Japan Pension Service sends you the net amount.
However, if your home country has a tax treaty with Japan covering pension income or similar payments, you may be eligible to claim a refund of that withheld tax from Japan's National Tax Agency (NTA). The process requires filing a tax refund claim after leaving Japan, typically through a tax agent (税務代理人) you designate before departure.
Countries with applicable tax treaties with Japan include the United States, United Kingdom, Germany, Australia, Canada, France, the Netherlands, and others. Check the current treaty list with Japan as treaty coverage changes and specific provisions vary. A refund claim can recover the full 20.42% in some cases, making it worth pursuing even for smaller pension periods.
Countries with Totalization Agreements
Separate from tax treaties, Japan has social security totalization agreements with certain countries. These agreements allow contribution periods in both countries to be combined for eligibility purposes and can prevent workers from having to pay into two pension systems simultaneously. The current list of agreement countries is maintained by the Japan Pension Service and includes the United States, Germany, the United Kingdom, South Korea, Belgium, France, Canada, Australia, the Netherlands, Czech Republic, Spain, Ireland, Brazil, Switzerland, Hungary, India, Luxembourg, Philippines, and others — confirm the current list at the Japan Pension Service website as it is updated periodically.
Totalization agreements and the lump-sum withdrawal are not simply mutually exclusive. The interaction depends on which specific agreement applies and whether you have met the contribution thresholds that would activate it. Some agreements focus primarily on preventing dual coverage during active employment, which has limited direct effect on lump-sum withdrawal eligibility after departure. Others do restrict access to the lump-sum withdrawal because your Japan contributions are expected to count toward your home country benefit.
If your home country has a totalization agreement with Japan, do not assume you either can or cannot claim the withdrawal without checking. Consult the Japan Pension Service (日本年金機構) directly or engage a social insurance specialist (社会保険労務士) who handles international cases. The rules for your specific country and contribution history are what matter — not the general existence of an agreement.
Application Process
Eligibility Requirements
- You must have paid National Pension or Employees' Pension Insurance contributions for at least 6 months
- You must not be a Japanese national
- You must not have a registered address in Japan (you must have left)
- You must apply within 2 years of your departure date
- You must not be eligible to receive a Japanese pension benefit (generally requires 10 years of contributions under the current system)
Documents Required
- Application form (脱退一時金請求書): available for download from the Japan Pension Service website (nenkin.go.jp) in multiple languages
- A copy of your passport (the pages showing your personal information and the entry/exit stamps confirming your departure)
- Your Pension Book (年金手帳) or your Basic Pension Number notification document — if you don't have this, the Japan Pension Service can look up your record using your name and date of birth
- Your bank account details outside Japan: account number, bank name, SWIFT/BIC code, branch address — the refund is paid by international wire transfer
Where to Submit
Mail the completed application package to the Japan Pension Service's Headquarters in Tokyo. The mailing address is on the application form. You can submit from abroad — the form accommodates this. Some people use a designated representative or power of attorney in Japan to submit in person, which can sometimes speed things up.
Processing Timeline
Expect 6-9 months from submission to payment. Applications are processed in the order received, and international banking arrangements add processing time. Apply as soon as possible after leaving Japan — waiting even a few months reduces your buffer against the 2-year deadline.
Practical Advice
Apply on the same day or week that you depart Japan if you can prepare the documents in advance. The application form does not require you to already have received your final pay slip or year-end tax certificate — you can apply based on your pension records alone.
If you have an outstanding Japanese tax return to file (for instance, for a partial year of employment), file it before you lose access to Japanese online tax systems. A final tax return can sometimes result in an additional refund of income tax withheld. For related tax considerations as a foreign resident, the Japan property tax guide for foreigners covers the broader tax landscape.
Keep copies of everything you submit. International mail to Japanese government offices can take 2-4 weeks each direction, and you want a complete record in case any documents are missing or misrouted.
For the broader context of city office procedures you completed when you arrived — and which confirmed your pension enrollment — the city office registration guide and the moving to Japan checklist have the relevant background.
Bottom Line
The Japan pension lump-sum withdrawal is money you paid in and are legally entitled to reclaim when you leave. The critical facts: apply within 2 years of departure, expect a 20.42% withholding tax that may be reclaimable under a tax treaty, understand that totalization agreements (US, UK, Germany, Australia, and others) may affect your eligibility, and allow 6-9 months for the payment to arrive. Download the application form from nenkin.go.jp before you leave Japan, prepare the required documents in advance, and send the application the week you depart.