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Non Japanese Lump Sum Withdrawal Payment and Income Tax Refund
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What are the Conditions to claim the Lump-sum withdrawal payments ?

    1. Those who are non-Japanese
    2. Those who have Japanese public pension coverage period for 6 months or longer
    3. Those who do not meet the receipt qualification of old age pension.
      (Those whose coverage period do not reach 10 years.)
      Therefore those who have joined the public pension for more than 10 years (120 months) cannot claim a lump-sum withdrawal payment.
    4. Those who have never been entitled to Disability pension.
    5. Those who are not subject to any foreign laws designed to provide the benefit plan equivalent to Japanese Pension System.
    6. Those who do not have address in Japan (within two years since they become non-resident in Japan)
      However, application for tax refund is limited to 5 years

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