This page covers the Lump-sum Withdrawal Payment (dattai ichijikin) for people without Japanese nationality who leave Japan. It explains the calculation, the 20.42% tax and the deadline.
Enter your Employees’ Pension months and last month, if any.
Enter your average monthly salary before tax.
Enter your National Pension months paid and last paid month, if any.
Enter the date you no longer have an address in Japan.
Below the result, add bonuses, exemptions or your home country.
How the refund is calculated
The two schemes are checked separately. Each needs 6 months or more, and they are never added together.
National Pension: the Japan Pension Service table for the fiscal year of your last paid month, by 6-month steps.
Employees’ Pension: average standard remuneration × payment rate (0.5 for 6 months to 5.5 for 60 months).
The cap is 60 months if the last month is April 2021 or later, 36 months if earlier.
Your salary is converted with the current grade table and treated as the same every month.
Average standard remuneration and the payment rate
Average standard remuneration = (standard monthly remuneration for every month + standard bonuses) ÷ all Employees’ Pension months. Bonuses are rounded down to ¥1,000 and capped at ¥1.5 million per payment.
The rate uses the contribution rate of October of the year before the last month (two years before if the last month is January to August) × ½ × the months used, rounded to one decimal. With the 18.3% rate fixed since September 2017, this gives 0.5, 1.1, 1.6, 2.2, 2.7, 3.3, 3.8, 4.4, 4.9 and 5.5.
“Last month” is the month before the month your coverage ended. For National Pension, quarter, half and three-quarter exemption months count as ¾, ½ and ¼ of a month.
A law passed in June 2025 will raise the cap to 8 years and stop payment while a re-entry permit is valid. Its start date is not set yet (checked September 24, 2026), so this calculator does not use it.
Getting the 20.42% tax back
The Employees’ Pension refund has 20.42% withheld; the National Pension refund has none. You may get some or all of the tax back with a “Tax Return for Refund Due to Taxation on Retirement Income at the Taxpayer’s Option”.
Before leaving, register a tax agent at the tax office for your last address (or file it with the return).
Send the original payment notice from the Japan Pension Service to your agent.
The agent files the return from January 1 of the year after payment.
Tax = (refund − deduction) ÷ 2 at income tax rates, plus 2.1%. The deduction is ¥400,000 per year of service, at least ¥800,000. Years are the months used, rounded up.
More than 60 months, and the worked example
With 5 years or less, the part above ¥3 million after the deduction is not halved.
If you have more months than the cap, it is not settled whether the years count all months or only the months paid. The calculator shows both as a range.
The estimate assumes no other retirement pay in the same year; with other pay, the amounts are added together, so no estimate is shown.
The National Tax Agency says tax treaties apply their employment-income article, so the refund is generally taxed in Japan too. Treaties are not used here.
Check: the tax part reproduces the National Tax Agency’s worked example (¥10 million, 10 years: tax ¥206,752, refund ¥1,222,648).
Sources and date checked
Sources: Japan Pension Service, National Tax Agency and e-Gov law texts. Checked . National Pension amounts go up to fiscal 2026 (April 2026 to March 2027).
Social security agreements: 20 countries totalize periods and 4 do not (United Kingdom, South Korea, China, Italy), per the Japan Pension Service list updated October 27, 2025.
Frequently asked questions
How much is the Japan pension refund?
National Pension pays a fixed amount set by the fiscal year of your last paid month: up to ¥537,600 for 60 months in fiscal 2026. Employees’ Pension pays your average standard remuneration times a rate from 0.5 to 5.5.
Is the Japan pension refund taxed?
The Employees’ Pension refund to a non-resident has 20.42% income tax withheld when it is paid. The National Pension refund has no tax withheld.
Can I get the 20.42% pension refund tax back?
You may get some or all of it back by filing a retirement-income tax return through a tax agent. The calculator estimates the amount; with a refund of ¥800,000 or less, the estimated tax is zero.
What if I paid into the Japanese pension for more than 5 years?
Each scheme pays at most 60 months, and all your months before the claim stop counting toward a Japanese pension. For repeated stays, the Japan Pension Service says you may need to claim each time you leave.
What is the deadline for the Japan pension refund?
Claim within two years from the date you no longer had an address in Japan. If nothing is missing, payment comes about four months after the claim is accepted.
Notes and your data
This is an estimate. The final amount is decided by the Japan Pension Service, and any tax refund by the tax office.
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