Please Read Before Claiming a Lump-Sum Withdrawal Payment

A lump-sum withdrawal payment can affect how all Japanese pension coverage periods before the claim are treated for future pension purposes. Before applying, confirm the applicable pension records, qualifying period, calculation limit, filing deadline, tax treatment, and any social security agreement that may be relevant.

Key Notices

1. 120-month qualifying period

If the Japan Pension Service confirms that your qualifying period is at least 120 months at the time of the claim, a lump-sum withdrawal payment cannot be claimed.

An approximate or self-reported month count alone is not a final determination. Complementary periods and applicable social security agreement totalization may affect the qualifying-period analysis.

2. Effect on coverage periods

If a lump-sum withdrawal payment is received, all Japanese pension coverage periods before the claim will no longer count toward future Japanese pension eligibility, benefit calculations, or applicable totalization.

3. National Pension and Employees’ Pension Insurance

National Pension and Employees’ Pension Insurance have separate lump-sum withdrawal payments.

If a person has records under both systems, each scheme’s minimum-period check and payment calculation must be reviewed separately. The periods are not simply combined to meet the scheme-specific six-month condition.

4. 36- and 60-month calculation limits

The applicable 36- or 60-month limit is a payment-calculation cap, not an eligibility limit.

The applicable cap depends on the official base month for the relevant pension scheme. More than 60 months does not by itself make a person ineligible, and the calculation cap does not limit which pre-claim coverage periods are affected by receiving a payment.

5. Social security agreements

A social security agreement may affect the qualifying-period analysis.

Totalization provisions, covered systems, overlapping periods, and country-specific rules differ. A country name or agreement alone does not determine the result.

6. Filing deadline

The filing period is generally two years, but the applicable starting point must be checked against the official loss-of-coverage and address records. Do not calculate the formal deadline from the flight date alone.

See the filing deadline guide for the records and dates to verify.

7. Tax treatment

For a payment to a non-resident, 20.42% income tax is withheld from an Employees’ Pension Insurance lump-sum withdrawal payment.

Income tax is not withheld from a National Pension lump-sum withdrawal payment. A separate tax-refund filing may be available for the Employees’ Pension Insurance withholding, but it is not automatic or guaranteed.

Official Sources

These notices use primary information from the Japan Pension Service:

• Lump-sum withdrawal payment system (Japanese)
• Lump-sum Withdrawal Payments
• Official claim form and instructions (PDF)
• Totalization of coverage periods under social security agreements

Use current official information and your own pension records to confirm how these rules apply to your circumstances.

Who Makes Each Decision?

• You decide whether to submit a claim.
• The Japan Pension Service makes official pension eligibility and payment decisions.
• The relevant tax authority decides any tax refund.
• PenPos separately decides whether it can accept a matter within its service scope.

PenPos does not guarantee acceptance, eligibility, payment, a tax refund, any amount, or processing time.

Please review these notices before applying.