No.12005 For those who can receive lump-sum withdrawal payments
Income tax on lump-sum withdrawal payments
Certain persons who enrolled in Japanese public pension schemes for 6 months or longer can claim for lump-sum withdrawal payments* to the Japan Pension Service after they leave Japan.
When you receive the payments, income tax at a rate of 20.42% (including Special Income Tax For Reconstruction) on the amount to be paid is withheld from the payment at source.
In this case, you may claim a refund of the amount withheld if you opt to file
a tax return pursuant to Article 171 of the Income Tax Law (See code no.12006 for Article 171).
When you opt to file a tax return pursuant to Article 171, you are required
to file a tax return to the district director of the tax office which has jurisdiction
over your place for tax payment with a “Notice of the Lump-sum Withdrawal Payment
(Entitlement)” through your tax agent in Japan (See code no.12004 for tax agent).
* For more information about lump-sum withdrawal payments, please inquire of the office under the Japan Pension Service.
- Consultation service for national tax is available at the Phone Consultation Center of the Regional Taxation Bureaus. Please take a look at "IF YOU NEED FURTHER INFORMATION, PLEASE CONTACT" and try the phone consultation service.
