Pension Lump-Sum Calculator (脱退一時金)

Non-Japanese nationals who have contributed to the Japanese public pension system for at least 6 months but less than 10 years, have left Japan permanently, and are not currently receiving Japanese pension benefits. You must apply within 2 years of leaving Japan.

For Employees' Pension (Kosei Nenkin): your average monthly salary × a payment rate based on contribution months. For National Pension (Kokumin Nenkin): the monthly insurance premium × 0.5 × the number used. The payment rate increases with longer contribution periods, from 0.5 (6-11 months) up to 5.5 (60+ months).

For Kosei Nenkin (Employees' Pension): 20.42% income tax is withheld at source (20% base + 0.42% reconstruction surtax). For example, if your gross lump-sum is ¥1,000,000, ¥204,200 will be withheld, leaving you with ¥795,800. For Kokumin Nenkin (National Pension): No tax is withheld — you receive the full calculated amount. Tax withheld from Kosei Nenkin may be reclaimable if you appoint a tax representative in Japan.

For Kosei Nenkin: Yes, potentially. You can appoint a tax representative (納税管理人) in Japan who can file a tax return on your behalf to claim a refund of the withheld 20.42% tax. For Kokumin Nenkin: No tax is withheld in the first place, so there is nothing to reclaim — you already receive the full amount. Whether you get a Kosei Nenkin refund depends on your total income for that tax year and your country's tax treaty with Japan.

The maximum contribution period used for calculation increased from 36 months (3 years) to 60 months (5 years). This means if you contributed for 5 years, your lump-sum is now calculated on all 60 months rather than being capped at 36 — resulting in a significantly larger refund. The change applies if your last contribution month is April 2021 or later.