Pension Lump-sum Withdrawal

Paid into kōsei nenkin for six months or more and leaving Japan for good? Enter your average monthly pay and months enrolled to estimate your refund, before and after tax.

Fill in the fields, press Calculate, and read the breakdown. Every field has a sensible default, so you can start with an estimate and refine it.

What the lump-sum withdrawal payment is

Foreign residents who paid into kōsei nenkin (employees' pension) for six months or more, and who no longer have an address in Japan, can claim a refund of part of what they paid in — the dattai ichijikin, or lump-sum withdrawal payment. You must apply within two years of leaving.

The payment is calculated from your average standard monthly remuneration during enrollment and the number of months you were enrolled, using a payment-rate table published by the Japan Pension Service. Since a 2021 reform, up to 60 months (5 years) of enrollment counts — anything beyond that does not increase the payment.

The withholding tax, and how to get most of it back

When the payment is made, 20.42% is withheld at source as tax — this is standard and happens automatically. Most people can claim most of this back, because the payment is taxed as retirement income, which gets a large deduction and a 50% reduction before the actual tax rate is applied.

To claim the refund you need to file a "tax return for a refund" (kangen shinkoku) as a non-resident, which requires appointing a tax administrator (nōzei kanrinin) in Japan before you leave — a friend, former employer or professional can do this. This calculator estimates the refund; it does not file anything for you.

Payment rate by months enrolled

The official table, applied to an average standard monthly remuneration of ¥250,000 for illustration.

Months enrolled	Payment rate	Example payment
6–11 months	0.5	¥125,000
12–17 months	1.1	¥275,000
24–29 months	2.2	¥550,000
36–41 months	3.3	¥825,000
48–53 months	4.4	¥1,100,000
60 months (max)	5.5	¥1,375,000

Payment = average standard monthly remuneration × payment rate, before the 20.42% withholding tax. Enrollment under 6 months is not eligible.

Frequently asked questions

How long do I have to apply?

Within two years of the date you lost your registered address in Japan (typically your departure date, or your last day of pension enrollment if later).

Do I need to be a permanent leaver, or can I come back?

You must have no registered address in Japan to claim it, but there is no rule against later returning to Japan and re-enrolling in the pension system. Any later period of enrollment is treated as new and does not affect a lump sum you already received.

Why is only part of my pension refunded?

The payment rate table caps the calculation at 60 months even if you contributed longer, and the underlying formula was designed to return roughly half of the pension premiums paid, not the full amount — the rest is treated as the cost of the insurance coverage you had while enrolled.

Does this affect my home country's pension?

Claiming the lump sum forfeits any credit those months would have given toward a Japanese pension. If your home country has a social security agreement with Japan, contribution periods can sometimes be counted toward your home pension instead — check before you claim, since you cannot do both for the same period.

About these numbers

Covers kōsei nenkin (employees' pension) only. Kokumin nenkin (national pension for the self-employed) uses a different, flat-rate table.
Uses the payment-rate table in effect since the April 2021 reform, which counts up to 60 months of enrollment.
The refund estimate treats the payment as retirement income taxed at national progressive rates after the retirement income deduction and a 50% reduction; resident tax on the payment is not included.

Estimates only. Actual costs vary by contract, city and provider. This site is not financial or tax advice.