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.
Official Japan Pension Service MaterialsEdit
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.
- 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)
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 = ￥140,000
- 2 Years on JET = ￥420,000
- 3 Years on JET = ￥700,000
- 4+ Years on JET = ￥840,000
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.
Basic Steps Edit
- Before you leave, obtain the necessary forms (see below) and designate a tax agent
- After leaving, mail necessary forms to the Japan Pension Service to claim your refund
- Receive your Lump-sum Withdrawal Payment into an overseas bank account
- Mail notice of refund to tax agent in Japan
- The tax agent will file for a refund of tax on the Lump-sum Withdrawal
- Tax agent receives the tax refund and transfers the refund to you
- "Application for the Lump-sum Withdrawal Payments" Claim Form (from your supervisor or JPS website)
- Photocopy of your passport page(s) showing your name, date of birth, nationality, signature, work visa, and date of departure from Japan
- A copy of your bank book or bank information in your home country that displays
- your bank’s name
- name and address of branch office
- your bank account number
- that the account holder’s name is yours.
- Instead of those documents, you can also have your bank verify your account details and stamp the column “Bank stamp for verification” on the application form.
- Your Pension Handbook or other documents showing your Basic Pension Number.
- Your school has this or has already given it to you.
- Do not send your pension book to JPS. You will only need the information inside to fill out the "Application for the Lump-sum Withdrawal Payments" Claim Form
- Tax Representative Declaration Form (Nozei Kanrinin no Todokesho, 納税管理人の届け書)
- (OPTIONAL. Only for applying for 20% tax refund. See further down for explanation.)
- Proof you are no longer a resident (Moving Out Notice or Johyo)
- 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.)
- 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.
- 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。
How to File Edit
BEFORE YOU LEAVE JAPAN:Edit
- 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.
- Fill in the necessary information. You will need to use your blue pension notebook to complete the form.
- 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:Edit
- Mail all required materials to the Japan Pension Service using the address label provided below.
- Receive 80% of your Lump-sum Withdrawal Payment into your bank account in your home country
OPTIONAL: File for the 20% Tax RefundEdit
BEFORE YOU LEAVE JAPANEdit
- 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.
- Go to your local tax office and get the Tax Representative Declaration Form (Nozei Kanrinin no Todokesho, 納税管理人の届け書). Or download a PDF of the form here.
- Fill out 2 copies of the form with your Tax Representative. (See example on the right)
- Take BOTH copies to your local tax office. They will stamp both copies, keep one, and give one back to you.
- 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 JAPANEdit
- 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).
- Make a photocopy of the Notice for your records.
- Send the ORIGINAL COPY of the Notice to your Tax Representative by mail.
- 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!
- 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.
- The refund will be deposited into the Japanese bank account of your Tax Representative.
- Have your Tax Representative transfer the refunded amount to your own bank account in your home country.
Instructions for Tax RepresentativesEdit
If you are acting as the Tax Representative of a friend who has returned to the U.S. follow these instructions.
- 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.
- 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.
- 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:
- Your bank account information
- Your friend's previous address in Japan
- Your friend's "My Number" (Japanese social security number -- this will be on your copy of the Tax Representative form)
- Wait 1.5-2 months for the refunded amount to be sent to your bank account.
- Send the refunded amount to your friend in whatever manner the two of you have agreed upon.
- Congratulate yourself for being a damn good friend.
Further Contact InformationEdit
To make further inquiries to the Japan Pension Service regarding the status of your application, contact 03-6700-1165 (Japanese only) and make sure that you know your basic pension number.
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
|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||納税管理人の届け書|
|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|