What is the 脱退一時金?
When you work in Japan as an employee, a portion of your salary is deducted every month and directed to the 厚生年金 (kōsei nenkin) — the pension system for salaried workers. The logic is simple: when you retire in Japan, you receive a monthly pension from the government. The problem for most foreigners is that they won’t stay that long.
The 脱退一時金 (dattai ichijikane), literally “lump-sum withdrawal payment,” exists precisely for this. It is a mechanism that allows foreigners to reclaim a proportional part of their contributions when permanently leaving Japan — as long as they meet certain criteria.
Who is eligible?
To apply, you must meet all of the following requirements simultaneously:
- Not have Japanese nationality
- Have contributed to the Japanese pension system for at least 6 months
- Not be residing in Japan at the time of the application
- Not be entitled to receive a Japanese pension (年金受給権がないこと)
- Submit the application within 2 years from the date of departure from Japan
The application is made after you have already left the country, from abroad. It is not possible to apply while still residing in Japan.
How much can you receive?
The amount is calculated based on your average salary and the number of months you contributed. The main formula for those in 厚生年金 is:
Average standard monthly remuneration × Refund rate
The refund rate has a cap of 60 months (5 years). Those who contributed for more than 5 years receive the same as those who contributed for exactly 60 months — the excess is not considered.
| Months contributed | Refund rate |
|---|---|
| 6 – 11 months | 0.5 |
| 12 – 17 months | 1.1 |
| 18 – 23 months | 1.6 |
| 24 – 29 months | 2.2 |
| 30 – 35 months | 2.7 |
| 36 – 41 months | 3.2 |
| 42 – 47 months | 3.8 |
| 48 – 53 months | 4.3 |
| 54 – 59 months | 4.8 |
| 60 months or more (maximum) | 5.4 |
Example: Average standard monthly remuneration of ¥280,000 and 3 years of contributions (36 months). The calculation would be: ¥280,000 × 3.2 = ¥896,000 gross — before tax deduction.
Japan automatically withholds 20.42% income tax (所得税及び復興特別所得税) on the gross amount of the 脱退一時金. In the example above, you would receive ¥713,827 net.
Can the withheld tax be recovered?
It depends on your country. Many countries have a tax treaty with Japan, which may allow the withheld tax to be credited against your domestic income tax return. Consult a tax professional with experience in international taxation to evaluate your specific situation.
Note that most countries do not have a pension totalization agreement with Japan that allows adding years contributed in both countries for retirement purposes. The 脱退一時金 therefore remains the only way to recover something of what was paid here.
How to apply
Go to your 区役所 or 市役所 and file the 転出届 (tenshutsu todoke) — the notification of departure from Japan. This officially ends your residency. Keep the document: the recorded date is the starting point for the 2-year deadline.
You will need: passport with the departure stamp from Japan, basic pension number (基礎年金番号 — found in the 年金手帳 or 基礎年金番号通知書), bank account details from an overseas account to receive the amount, and your current address outside Japan.
The official form is the 脱退一時金裁定請求書. It is available for download on the Japan Pension Service website (日本年金機構 — nenkin.go.jp). The application can be mailed directly from abroad, or submitted through a representative (代理人) still in Japan.
Processing usually takes 2 to 4 months after the application is received. The amount is deposited directly to the bank account you provided, already with the 20.42% tax deducted.
You have exactly 2 years from the date of departure from Japan to submit the application. After that, the right is permanently lost — no exceptions. Don’t leave it for later.
What about those who paid 国民年金?
If you were self-employed, a student, or had a period without formal employment, you likely paid 国民年金 (kokumin nenkin) — the fixed monthly contribution pension system. It also has its own 脱退一時金, with the same eligibility criteria, but calculated differently: based on a table of fixed amounts per number of months contributed.
The 国民年金 amount is usually considerably smaller than the 厚生年金, but it is still worth applying for — especially if you contributed for more than a year.
Is it worth applying?
In almost all cases: yes. You contributed this money every month. If you won’t use the Japanese pension, there is no reason to leave it behind. The process involves bureaucracy, but it is straightforward for those who organize their documents in advance.
The biggest risk is not the paperwork — it’s forgetting. The 2-year deadline passes quickly when you’re readjusting to life outside Japan. Set a reminder, organize your documents before leaving, and make the application among the first things to do after arrival.