Guides
Reclaiming the tax on your Japanese pension lump-sum — what to know
These articles explain the terms, the procedure and the deadlines around the income tax withheld from a pension lump-sum withdrawal. They do not assess anyone's individual refund — they set out the facts you need to understand the system.
- What is the Employees' Pension lump-sum withdrawal payment?
What the Japanese Employees' Pension lump-sum withdrawal payment is for foreign nationals who worked in Japan, and how it differs from the National Pension.
- What is the retirement income taxation election?
Why 20.42% income tax is withheld from the pension lump-sum, and how the retirement income taxation election lets you reclaim it.
- Why is tax withheld once you are a "non-resident" of Japan?
What "non-resident" means in Japanese tax law, and why tax is withheld from the pension lump-sum once you have left Japan.
- What is a tax agent — and why do you need a tax accountant?
Why a licensed Japanese tax accountant files the refund as your "tax agent" (nozei kanrinin) after you have left Japan.
- By when must you claim the lump-sum? (the 2-year deadline)
Why the deadline for claiming the Employees' Pension lump-sum is two years after leaving Japan, and what to do first if you have not claimed it.
- I lost my payment decision notice — can it be reissued?
Whether you can still apply for the income tax refund after losing the payment decision notice for your pension lump-sum, and what information is needed.
- By when must you file for the refund? (the 5-year deadline)
Why the deadline for the income tax refund is five years from receiving the lump-sum, and how to keep it apart from the 2-year claim deadline.
- How to reclaim the income tax on your Japanese pension lump-sum from abroad
The full procedure for reclaiming the income tax withheld from an Employees' Pension lump-sum withdrawal, for people who have left Japan.
Last updated 2026-08-28