By when must you claim the lump-sum? (the 2-year deadline)

There are two deadlines around the lump-sum payment. This article covers only the one that expires first — the claim deadline.

The deadline: two years after leaving Japan

The lump-sum withdrawal payment must be claimed within two years of the date you left Japan. Miss it and you cannot receive the lump-sum at all — and with nothing paid, the later step of reclaiming income tax never arises. Of the two deadlines, this two-year one comes first, so it is what to check before anything else if you have not claimed yet.

If you have not received a payment decision notice

If no payment decision notice has reached you, the likely reason is that the lump-sum has not been claimed. The income tax refund can only proceed once the lump-sum has been paid and the notice issued, so the claim comes first in the order of things.

Who makes the claim?

As a rule, you claim the lump-sum yourself. We can explain the procedure, but if you need someone to handle it for you, that means being introduced to a partner labour and social security attorney's office under a separate contract, with its own cost. (The refund stage is different — there, the tax accountant files for you as your tax agent.)

After the claim goes through

Once approved, a payment decision notice is issued, stating the amount paid and the tax withheld (20.42%). The income tax refund procedure starts from the moment you have that notice.

This article only explains that the deadline exists and where it sits in the order of steps. Calculating the exact deadline from your own departure date, and the claim procedure itself, should be confirmed with the relevant authority or a professional.