Refund of Withholding Tax related to Lump-sum Withdrawal Payments

We are afraid that we do not accept inquiry regarding procedures for both Lump-sum Withdrawal Payments for Pention and Refund of Withholding Tax. Please contact Japan Pension Service (日本年金機構) or National Tax Office (税務署) for the details.

>> Japan Pension Service: Lump-sum Withdrawal Payments
>> National Tax Office

(Amended on April 1st, 2020)

When you receive Lump-sum Withdrawal Payments, the withholding income tax (20% of the Lump-sum Withdrawal Payments) will be deducted from the total amount of the payments.

After you receive the Lump-sum Withdrawal Payments, you can claim the tax refund by filing for tax return within 5 years commencing on January 1st of the following year. Basically, all the withholding income tax will be paid back to you if you don’t declare any other income except the Lump-sum Withdrawal Payments.

However, the Tax Office only accepts a bank account in Japan for the refund. Generally, you don’t have any Japanese bank account any more after you move your residence outside Japan. In that case, you can appoint a resident in Japan to the 納税管理人 (Nozei Kanrinin) who has a Japanese bank account and can receive your tax refund on your behalf.

In order to appoint a 納税管理人 (Nozei Kanrinin), you need to submit a report called 所得税・消費税の納税管理人の届出書 (Shotoku-zei, Shouhi-zei no Nouzei-kanri-nin no Todokedesho) to the relevant Tax office. You can appoint the 納税管理人 (Nozei Kanrinin) before you leave Japan. 納税管理人 (Nozei Kanrinin) can be an individual or a corporate entity, and any qualification is required.

Please ask Tax Office for the detailed procedures.

We can help your tax refund regarding Lump-sum Withdrawal Payments only in case you currently resides outside Japan and have received the Lump-sum Withdrawal Payments already. Please contact us through our webform.

We are afraid that we don’t accept any inquiry by phone calls regarding the procedures for tax refund.

We are afraid that we do not accept inquiry regarding procedures for both Lump-sum Withdrawal Payments for Pension and Refund of Withholding Tax. Please contact Japan Pension Service (日本年金機構) or National Tax Office (税務署) for the details.

>> Japan Pension Service: Lump-sum Withdrawal Payments
>> National Tax Office

PROCESS

Here’s the process to receive the tax refund after you receive the Lump-sum Withdrawal Payments.

1.You receive the Lump-sum Withdrawal Payments

  • You will receive a notice of 国民年金・厚生年金保険 脱退一時金送金通知書 (Notice of Entitlement: Your Lump-sum Withdrawal Payments) sent from the Japan Pension Service (日本年金機構). Soon after that, the net payment amount will be transferred to your bank account.
  • Be sure to keep the original of 国民年金・厚生年金保険 脱退一時金送金通知書 (Notice of Entitlement: Your Lump-sum Withdrawal Payments). You will need to provide it to claim the tax return.

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2.Prepare the documents to report your 納税管理人 (Nozei Kanrinin) and to file for the tax return.

  • Appoint your 納税管理人 (Nozei Kanrinin) and fill out the 所得税・消費税の納税管理人の届出書 (Shotoku-zei, Shouhi-zei no Nouzei-kanri-nin no Todokedesho).
  • Complete all the necessary tax return forms (page 1 – 3) and fill out the items for 納税管理人 (Nozei Kanrinin) and his/her bank account in Japan.

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3.Submit a report of 納税管理人 (Nozei Kanrinin) and tax return forms to the relevant Tax Office.

  • Submit the documents within 5 year commencing from January 1st of the following year after receiving the Lump-sum Withdrawal Payments.
  • You need to submit it to the Tax Office which have jurisdiction over the past address you have resided until moving out of Japan.
  • Attach the original of 国民年金・厚生年金保険 脱退一時金送金通知書 (Notice of Entitlement: Your Lump-sum Withdrawal Payments) along with the tax return forms.

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4.Receipt of the Notice of Tax Refund and the money.

  • 国税還付金振込通知書 (Notice of Tax Refund) will be delivered to the address of your 納税管理人 (Nozei Kanrinin).
  • The money will be sent to the bank account of your 納税管理人 (Nozei Kanrinin) on the day stated on the notice.

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5.Receive of the money

  • You will receive the refund through your 納税管理人 (Nozei Kanrinin).

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5.Dismiss your 納税管理人 (Nozei Kanrinin)

  • After completing the process above, send the 所得税・消費税の納税管理人の解任届出書 ()to the Tax Office to dismiss your 納税管理人 (Nozei Kanrinin)
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