Pension Refund

According to a law passed in 1994, all foreigners who pay into the Japanese National Pension system but then leave the country are eligible for a refund. As employed members of society, we pay not only into the National Pension system but also the Employees’ Pension Insurance (EPI) system. Every resident of Japan pays the same amount into the former system, but the latter depends on your gross monthly remuneration (i.e., income) and the amount of time you have paid into the system. In this context, when we refer to your “pension refund”, we often refer to both systems collectively, as the steps outlined below take care of your refunds for both at the same time.

When you get your pension refunded, ~20% of the EPI portion is subject to income tax by the Japanese Government. However, you are eligible to get this 20% back as well after returning home. The process described below is for receiving both the first part of your pension refund and the subsequent tax refund.

Last updated: May 1st, 2024

The Akita Wiki makes no claims of accuracy. Specific questions and concerns must be addressed directly to the Japan Pension Service

Step 1: Before leaving Japan

Submit a Moving Out Notice

1. Submit your Moving Out Notice (転出届; Tenshutsu-todoke) with your municipal office of residency. You can submit a Moving Out Notice ahead of your planned return; set the date of your return flight as your expected date to move out.
   • You may decide that you also want to receive an updated Certificate of Residence (住民票; Jūminhyō) as your proof of no longer having an address in Japan. You don't need it and it isn't free (you'll be charged a few hundred yen); but if you want to be absolutely sure, it can't hurt to have on hand. Note that some municipalities may not even allow you to buy an updated one before your expected date of departure anyway.

Declare a tax representative

1. Find someone to be your tax representative. This person is usually your supervisor, but can be a friend or co-worker; anyone who has residency in Japan is eligible to be a tax representative (they don't have to be a Japanese national). Make sure it is someone you trust with your personal documents and, more importantly, your money.
2. Officially designate them as your tax representative by filling out a Declaration Naming a Person to Administer the Taxpayer's Tax Affairs (所得税・消費税の納税管理人の届出書; Shotokuzei / Shōhizei no Nōzei Kanrinin no Todokedesho) and have them submit it to your local tax office.
   • Submit one original and one copy. The copy should be stamped with a circled 写 (utsushi) or 控 (hikae) kanji somewhere near the top.
   • Include a self-addressed, stamped return envelope with the application. The tax office will return the copy with their own stamp of receipt on it. This copy will become necessary if your application gets lost in the mail, etc.
   • (Note: starting January 2025 Tax Offices will no longer return certified copies! Make your own copies beforehand and send only originals after that time)
3. Provide your tax representative copies of your official documentation:
   • Passport (page with your personal information and photo)
   • Residence Certificate (住民票; jūminhyō) - your My Number (個人番号; kojin bangō) must be printed on it
   • My Number card - both front and back (optional; if your tax representative has this then they shouldn't need your passport or residence certificate)
4. Provide a copy of your Pension book inner cover (showing your pension number) or Basic Pension Number Notice to your tax representative; it's not necessary, but it can't hurt.
5. Gather the contact info for:

• Your Tax Representative
• Your School
• Your Contracting Organization

Step 2: After returning to your home country

Lump-sum Withdrawal Payments application form

The procedure in this section can also be done before you return to your home country. In which case, you would need to make sure your application arrives at the Pension Office after your move-out date; you can mail it with a designated arrival date (配達指定日; haitatsu shiteibi), and designate an arrival date after your move-out date. However because you need to provide documentation from your bank in your home country, most JETs elect to complete the steps in this section after they've returned home.

Submit the Application for Lump-sum Withdrawal Payments

1. Fill out an Application for the Lump-sum Withdrawal Payments.
2. Include supporting documents with your Application:
   • Pension book OR Basic Pension Number Notice (ORIGINAL!) (make a photocopy of it first!)
   • Copy of your passport (information/photo page and visa page(s))
   • Official bank information (your official bank information can come in any form (statement, former billing, etc.), as long as it has the bank's official address or seal on it, and that it is under 'your' name. Make sure your bank accepts international wire transfers)
3. Mail your Application packet to the Japan Pension Service at address below.
   • As long as it is past the move-out date you designated with your municipality in Step 1, you should be good to go; the Pension Office is able to exchange information with municipal offices to confirm your move-out date. You have 2 years to submit this application. It is more important that you do not have an address, rather than you have left Japan.
4. Wait.

Send your application to:

English (when mailing from overseas):
 Japan Pension Service
 3-5-24, Takaido-nishi, Suginami-Ku,
 Tokyo 168-8505 JAPAN

Japanese (when mailing from within Japan):
 〒168-8505 東京都杉並区高井戸西 3 丁目 5 番 24 号
 日本年金機構 （外国業務グループ）

(Don't send your application to your tax representative...!)

• 
  Pension book
• 
  Basic Pension Number Notice

Step 3: After receiving Lump-sum Withdrawal Payment

Notice of Entitlement: Your Lump-sum Withdrawal Payments (sample)

After several months (up to 6) you should receive your pension (minus the taxed 20%) to the bank account you designated in Step 2. You should also receive a physical packet in the mail from the Pension Service around the same time which contains some important documents.

Tax representative applies for your tax refund

1. In the packet of important documents, find the Notice of Entitlement: Your Lump-sum Withdrawal Payments (脱退一時金支給決定通知書; Dattai Ichijikin Shikyū Kettei Tsūchisho). Make a copy of this notice, then send the original to your Tax Representative in Japan.
2. Your Tax Representative should take or mail this notice to your local tax office in Japan with the other documents you provided them, and submit an application for a Tax Return (確定申告書; Kakutei Shinkokusho), available at your tax office.
   • Generally speaking, your tax representative will have to fill out the most recent revisions of the Forms 1, 2 and 3 (第一表、第二表、第三表) of the Tax Return for the tax year in which you receive your Lump-sum Withdrawal Payments.

     (Note: the 確定申告書A and 確定申告書B are unified into into the single 確定申告書 as of 2022)

     • For each form, if not writing on carbon-copy paper, submit one original and one copy. The copies should be stamped with a circled 写 (utsushi) or 控 (hikae) kanji somewhere near the top.
     • Include a self-addressed, stamped return envelope with the application. The tax office will return the copies with their own stamp of receipt on them. These copies are important in case any discrepancies arrive later.
     • (Note: starting January 2025 Tax Offices will no longer return certified copies! Make your own copies beforehand and send only originals after that time)
   • In addition to the Tax Return, your tax representative will also have to submit a photocopy of the front and back of your My Number card. If you don't have a My Number card, they will instead have to submit photocopies of a document which proves your My Number (like a jūminhyō; 住民票) as well as a proof of ID (such as passport, residence card, driver's license, etc.)
   • The photocopies listed in the bullet point above, as well as the original of the Notice of Entitlement, should be attached to the Tax Return Attached Documents Sheet (添付書類台紙; Tempu Shorui Daishi)
   • Note: The tax return forms are subject to change every year. You must always make sure you file the most recent revisions of each form. Examples forms can be found at this link and below in this section.
   • For more details, see the guide to filling out the tax return section below on this page.
3. Wait (again).

• 
  Tax Return Form 1 (2023 ver)
• 
  Tax Return Form 2 (2023 ver)
• 
  Tax Return Form 3 (2022 ver)
• 
  Tax Return Attached Documents Sheet

Tax representative sends you your tax refund

1. After a few more months (around 4), the return should be deposited into your Tax Representative's Japanese bank account.
2. Have your Tax Rep transfer the money to your home bank account (Money Order, GoRemit, Transferwise, etc.)
3. Express deep and profound gratitude to your tax rep for helping you with this arduous process.

Guide to filling out the tax return

Notice of Entitlement: Your Lump-sum Withdrawal Payments (sample with reference numbers)

This section provides a brief overview for how your tax representative should fill out your tax return to apply for your tax refund.

Form 1 (第一表)

1. Alter the document title:
   • Write the name of the Tax Office and date of submission in the top left
   • Next to 令和, write the year in which the Lump-sum payment was received (③ on the Notice of Entitlement)
   • Cross out 所得税及び復興特別所得税
   • Write 退職所得の選択課税 above the crossed out 所得税及び復興特別所得税
2. Fill out personal information in the top section. From left to right, top to bottom:
   • Next to 納税地, write the JET's last postal code in Japan
   • Next to 個人番号, write JET's My Number
   • Next to 生年月日, write the JET's date of birth
     • in the leftmost box, write the single digit which corresponds to the era: 明治=1, 大正=2, 昭和=3, 平成=4, 令和=5
     • the subsequent boxes are for YY / MM / DD
   • Next to 現在の住所…, write the JET's addresses:
     • foreign address in the top half (⑤ on the Notice of Entitlement)
     • most recent Japanese address in the bottom half (as written on the Tax Representative Declaration Form)
   • Next to 氏名, write the JET's name as it appears in ④ on the Notice of Entitlement
   • Next to フリガナ above it, write the JET's name in furigana (katakana); truncated if not enough space
   • Next to 令和　年１月１日の住所, write (squeeze) the following:
     • the Tax Representative's address as written on the Tax Representative Declaration Form
     • the Tax Representative's name as written on the Tax Representative Declaration Form
     • Tax Representative should stamp next to their name (with the same stamp used on the Tax Representative Declaration Form)
   • Next to 種類, circle 分離
   • Next to 電話番号, write the Tax Representative's phone number
3. Fill out the amount taxed (all amounts should be right-aligned). On the 2023-revision form:
   • In the 税金の計算 (purple) section on the right:
     • On line 48 (源泉徴収税額), write the Income Tax amount (② on Notice of Entitlement)
     • On line 49 (申告納税額), write a △ followed by the same amount written on line 48
     • On line 52 (還付される税金), write the same amount written on line 48 again
4. Fill out the Tax Representative's bank account info:
   • bank name, branch name, account type, account number as indicated
   • account must be in the Tax Representative's name

Form 2 (第二表)

1. Alter the document title:
   • Write the name of the Tax Office and date of submission in the top left
   • Next to 令和, write the year in which the Lump-sum payment was received (③ on the Notice of Entitlement)
   • Cross out 所得税及び復興特別所得税
   • Write 退職所得の選択課税 above the crossed out 所得税及び復興特別所得税
2. Fill out personal information in the top left section:
   • In the 住所屋号/氏名 section:
     • foreign address (⑤ on the Notice of Entitlement) and most recent Japanese address (as written on the Tax Representative Declaration Form) in the top third
     • JET's name (④ on the Notice of Entitlement) and furigana (katakana; in full this time) in the middle third
     • Tax Representative's address and name (with katakana furigana this time) in the bottom third
3. Fill out Lump-sum payments information. In the top line of the 所得の内訳 section (below the personal information section):
   • write 日本年金機構 under 給与などの支払者の「名称」及び「法人番号又は所在地」等
   • write the Payments Amount (① on the Notice of Entitlement) under 収入金額
   • write the Income Tax amount (② on Notice of Entitlement) under 源泉徴収税額

Form 3 (第三表)

1. Alter the document title:
   • Write the name of the Tax Office and date of submission in the top left
   • Next to 令和, write the year in which the Lump-sum payment was received (③ on the Notice of Entitlement)
   • Cross out 所得税及び復興特別所得税
   • Write 退職所得の選択課税 above the crossed out 所得税及び復興特別所得税
2. Fill out personal information in the top left section:
   • In the 住所屋号/氏名 section:
     • foreign address (⑤ on the Notice of Entitlement), most recent Japanese address (as written on the Tax Representative Declaration Form), and JET's name (④ on the Notice of Entitlement) and furigana (katakana) all in the top half
     • Tax Representative's address and name and furigana (katakana) in the bottom half
3. Fill out the Payments Amount information:
   • In the 収入金額 (green) section on the left:
     • On line ㊁ (退職), write the Payments Amount (① on the Notice of Entitlement)

List of Tax Offices in Akita

This section contains a list of regional Tax Offices in Akita Prefecture. Note that your Tax Representative must deal with the Tax Office with jurisdiction over your last place of residence, regardless of where your Tax Representative lives!

• Akita North Tax Office (秋田北税務署)

  〒011-8577 秋田市土崎港中央6丁目9番13号

  ☎ 018-845-1161

  Jurisdiction: parts of Akita City (details), Oga, Katagami, Gojome, Hachirogata, Ikawa, Ogata

• Akita South Tax Office (秋田南税務署)

  〒010-8622 秋田市中通5丁目5番2号

  ☎ 018-832-4121

  Jurisdiction: parts of Akita City (details)

• Odate Tax Office (大館税務署)

  〒017-8686 大館市赤館町2番16号

  ☎ 0186-42-0671

  Jurisdiction: Odate, Kitaakita, Kamikoani, Kazuno, Kosaka

• Omagari Tax Office (大曲税務署)

  〒014-8611 大仙市大曲上栄町9番4号

  ☎ 0187-62-2191

  Jurisdiction: Daisen, Semboku, Misato

• Noshiro Tax Office (能代税務署)

  〒016-8601 能代市末広町4番20号 能代合同庁舎

  ☎ 0185-52-6111

  Jurisdiction: Noshiro, Happo, Fujisato, Mitane

• Honjo Tax Office (本荘税務署)

  〒015-8622 由利本荘市給人町17番 本荘合同庁舎

  ☎ 0184-22-2335

  Jurisdiction: Yurihonjo, Nikaho

• Yuzawa Tax Office (湯沢税務署)

  〒012-8502 湯沢市大工町2番32号

  ☎ 0183-73-5100

  Jurisdiction: Yuzawa, Ugo, Higashinaruse

• Yokote Tax Office (横手税務署)

  〒013-8504 横手市旭川1丁目5番8号

  ☎ 0182-32-6090

  Jurisdiction: Yokote

FAQ

Q1. How much do I get refunded?
A. The amount you are refunded through the National Pension system is calculated by the amount of time you have paid into the system. Through the EPI system, it is calculated by your gross monthly remuneration in addition to the time you’ve paid into the system, capping off at 3 years.
You can find charts and detailed explanation of how the amount is calculated here. It serves as a good estimate, but note that it may not be exactly accurate for any current JET salary arrangement.
Reference: Lump-sum Withdrawal Payments Guide.

Q2. My bank doesn’t have a certified bank stamp. What should I do?
A. In this case, you will need to submit documentation including your bank’s certificate or notices, showing your bank’s name, name and address of your branch office, your bank account number, and that the account holder’s name is yours.
Reference: Lump-sum Withdrawal Payment Claim Form

Q3. I noticed the GIH and Social Insurance Agency site only list refund amounts for up to 36 months of enrollment. Does the amount continue to increase beyond 36 months?
A. No, you can only have up to 36 months’ worth of pension payments refunded. This is a Social Insurance Agency regulation. If you continue to work in Japan for a time after JET, the amount only considers the previous 3 years of pension payments, regardless of where you were employed.
Reference: Lump-sum Withdrawal Payment Claim Form

Q4. Can I apply for the pension refund from Japan?
A. Yes, but you may only submit after the moving out date listed on your Moving Out Notice.
Reference: Japan Pension Office Website

Q5. How much time will it take to get the lump-sum refund?
A. On average, it takes 3-6 months from submission of the claim form. If information on the claim form is incorrect or insufficient, the process will take longer.
Reference: Past JETs’ experiences

Q6. I didn’t designate a tax representative before I left Japan. Is it possible to do so from my home country?
A. Yes, it is possible. You do not have to be present when the form is submitted to your local tax office. Find someone in Japan willing to be your tax representative and, upon filling in the necessary information, send them the tax representative declaration form, a copy of your passport, and a copy of official documentation of your My Number. Then they can take them to your local tax office and submit your claim for the tax refund all at once.
Reference: 2019 GIH p. 169

Q7. Does the tax representative declaration form need to be submitted to MY local tax office?
A. Yes, it should be submitted to the tax office with jurisdiction over the address where you filed for alien registration. Note: tax offices are not always at city/town/village halls.
Reference: 2019 GIH p. 169

Q8. What if I forget to submit one of the documents with my application?
A. 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. It is sent with a multi-lingual instruction packet, so if you get lost you can follow it for reference.
Reference: Former JET experience (2017)

See also

• After JET Guide
• Basic Pension Number
• Pension book
• Leaving JET