The 20.42% income tax withheld from the Employees' Pension part of the Lump-sum Withdrawal Payment can be claimed back with a tax return in Japan. A non-resident who needs to file a return, receive documents from the tax office, pay tax or receive a refund must appoint a tax agent (納税管理人).
What a tax agent does
- Prepares and files tax returns and other documents for you.
- Receives the documents the tax office sends. Once the notification is filed, the tax office sends its documents to the agent.
- Pays tax and receives refunds on your behalf.
Who can be your tax agent
A tax agent can be an individual or a company: for example a friend or colleague who lives in Japan, or a tax accountant. The refund is received through the agent, so choose someone you trust.
The notification form
File the Notification of Selection or Dismissal of a Tax Agent for Income Tax and Consumption Tax (所得税・消費税の納税管理人の選任・解任届出書) with the tax office for your place of tax payment (納税地), which is usually your address.
- When: when you appoint the agent, and by the day you leave Japan at the latest.
- How: by e-Tax, or on paper brought to the tax office or sent by post.
- On paper, write your My Number (12 digits) and show or attach a copy of your identity document. With e-Tax, no identity document is needed.
- On the form, write the address where you will live abroad.
- Tax office counters accept documents from 9:00 to 15:00 on weekdays.
When the refund return can be filed
The agent files a tax return choosing the optional taxation of retirement income (退職所得の選択課税). It can be filed from 1 January of the year after you receive the payment (or from the day the total amount is fixed, if that is earlier), at the tax office for your place of tax payment. The return shows the agent's name and address, and the refund can be paid into the agent's account.
Send your agent the original Notice of Payment of Lump-sum Withdrawal (脱退一時金支給決定通知書) that arrives with the payment.
Changing or removing your agent
To change agents, file the same form to dismiss the current agent, then file it again to appoint the new one. If your place of tax payment has changed since you appointed the agent, file the dismissal with both tax offices.
Paid agencies
Some companies and tax accountants act as your tax agent for a fee, often a percentage of the refund. Because the refund is paid to the agent, check the fee, and how and when the money will be sent to you, before you sign.
Last checked: 2026-11-04