Pension Refund (Private)

**NOTE: This information is for Private School JETs. For Public School JETs,  please click here.**

Payment into Japan's pension system is mandatory for everyone employed in Japan. As such, money is deducted from your remuneration each month and placed into a pension fund. JETs can apply for a lump-sum withdrawal payment (aka pension refund) once they give up their residence in Japan.

Private school JETs have their pension through the Shigaku Kyosai - Private School Mutual Aid (PSMA).

In order to get a pension refund, JETs must receive a form from their supervisor and then contact the [1] on their own. This must be done **within two years of departure**.

## Official Private School Mutual Aid Materials

Please download, print, and read through the following official materials. What follows on this wiki page is a simplified version of these important documents:
http://www.shigakukyosai.jp/konna/dl/detail/nenkin/nenkin12\_01.html#en

Also see PMAC's official website

## Eligibility

* You do not possess Japanese citizenship
* You submit your application for the Lump-sum Withdrawal Payments and other required documents within two years
* You have paid Employees' Pension Insurance premiums for 6 months or more
* You do not have a place of residence in Japan
* You have never qualified for pension benefits (including disability allowance)

## Amount

Please refer to the PMAC website to confirm how much money you will receive.

Generally you can expect something in the range of the following amounts:

* 1 Year on JET = ￥140,000
* 2 Years on JET = ￥420,000
* 3 Years on JET = ￥700,000
* 4+ Years on JET = ￥840,000

NOTE: Using the "Application for the Lump-sum Withdrawal Payments" form, you will receive **80%** of your pension refund. The refund is subject to a 20% tax. In order to receive the refund of this 20% tax, you must also designate a current resident of Japan to be your tax agent. See below for more details.

## Basic Steps

1. ***Before you leave Japan***, obtain the necessary forms (see below)
2. After leaving, mail necessary forms to the Private School Mutual Aid to claim your refund
3. Receive your Lump-sum Withdrawal Payment into an overseas bank account
4. Mail notice of refund to tax agent in Japan
5. The tax agent will file for a refund of tax on the Lump-sum Withdrawal
6. Tax agent receives the tax refund and transfers the refund to you

## Required Materials

1. **"Application for the Lump-sum Withdrawal Payments"** Claim Form (from your supervisor or PMAC website)
2. A copy of your **passport**, showing name, date of birth, nationality, signature, work visa, and date of departure from Japan
3. A copy of your bank book or **bank information** in your home country that displays
	1. your bank’s name
	2. name and address of branch office
	3. your bank account number
	4. that the account holder’s name is yours.
	5. Instead of those documents, you can also have your bank verify your account details and stamp the column “Bank stamp for verification” on the application form.
4. Your **Basic Pension Number** (基礎年金番号 , *kiso nenkin bango*)
	1. This number can be found on your "Pension Service Letter" (年金定期便 , *nenkin teikibin*).
5. Your **PMAC Membership Number** listed on your "Membership Card" (加入者証, *kanyusha sho*)
	1. Membership Number Explanation on PMAC website (English)
	2. Membership Card Explanation on PMAC website (Japanese)
6. **Tax Representative Declaration Form** (Nozei Kanrinin no Todokesho, 納税管理人の届け書)
	1. (OPTIONAL. Only for applying for 20% tax refund. See below for further information.)
7. **Moving Out Form** (tenshutsu todoke, 転出届け)
	1. **If you wish to file the application before you leave Japan**, your passport photocopy will not show date of departure from Japan. Therefore, you must send other documents issued by municipal office, such as the **Moving Out Form** (tenshutsu todoke, 転出届け) and/or a **Certificate of Residence** (juminhyo, 住民票) with as much info on it as possible (including past addresses and deleted records if applicable). You will have to designate a **“planned departure date”** (tenshutsu yotei bi, 転出予定日以) with municipal office on these forms. Note: You may mail in your application from within Japan, but it must arrive at the JPS offices AFTER the date you have designated as your "planned departure date." (In other words, mail the application the day before or the day you leave the country.)

Please show the following Japanese to your municipal office if you need help explaining what materials you need:

帰国前に日本国内から請求書を提出される場合には、日本国外に転出予定である旨が記載された住民票の写しや住民票の除票等、市区町村に転出届を提出したことを確認できる書類を添付し、住民票の転出（予定）日以降に私学共済に提出してください。

## How to File for Pension Refund

### ***BEFORE YOU LEAVE JAPAN***

1. Obtain the "Application for the Lump-sum Withdrawal Payments" claim form your supervisor. You can also download a PDF of the form on the PMAC website).
2. Fill in the necessary information.
3. Write down a copy of your Basic Pension Number for your records.
4. Report change of address to your local government office (see "Moving out certification" above)

**As of 2017 you CAN mail in the claim forms prior to leaving the country as long as they arrive AFTER the date you have designated as your "planned departure date" (転出予定日 , *tenshutsu yotei bi*).**

### ***AFTER YOU LEAVE JAPAN***

1. Mail all required materials to the Promotion and Mutual Aid Corporation for Private Schools of Japan (PMAC) using the address label below.
2. Receive 80% of your Lump-sum Withdrawal Payment into your bank account in your home country

## OPTIONAL: File for the 20% Tax Refund

### ***BEFORE YOU LEAVE JAPAN***

1. Find the location of your local Tax Office on the National Tax Agency website (English; auto-translated). You must go to the tax office which covers your most recent address in Japan.
2. Go to your local tax office and get the **Tax Representative Declaration Form** (Nozei Kanrinin no Todokesho, 納税管理人の届け書). Or download a PDF of the form here.
3. Fill out **2 copies** of the form with your Tax Representative. (See example on the right). \*If you are filling in the form on a computer, here is the Japanese for #3 (日本における脱退一時金の請求) and #4(2) (脱退金の一時所得)
4. Take BOTH copies to your local tax office. They will stamp both copies, keep one, and give one back to you.
5. Give the second stamped copy of the form to your Tax Representative. They will need it to file your tax return later.

### ***AFTER YOU LEAVE JAPAN***

1. After you receive the Lump-sum Withdrawal Payment to your home country's bank account, you will receive the **"Notice on Payment of the Lump-sum Withdrawal Payments"** (Dattai Ichijikin Shikyuu Kettei Tsuuchisho, 脱退一時金支給決定通知書).
2. Make a photocopy of the Notice for your records.
3. Send the **ORIGINAL COPY** of the Notice to your Tax Representative by mail.
	1. Tip: If your Tax Representative is a friend or colleague, including some small goodies from home may be a good way to show your appreciation!
4. Have your Tax Representative go to the SAME TAX OFFICE where you filed the Tax Representative Declaration Form and file an **"Income Tax Return Form"** (kakutei shinkokusho, 確定申告書) on your behalf.
5. The refund will be **deposited into the Japanese bank account of your Tax Representative**.
6. Have your Tax Representative **transfer the refunded amount** to your own bank account in your home country.

### ***Instructions for Tax Representatives***

If you are acting as the Tax Representative of a friend who has returned to the U.S. follow these instructions.

1. After you receive the **ORIGINAL COPY** of the **"Notice on Payment of the Lump-sum Payment (Entitlement)"** (Dattai Ichijikin Shikyuu Kettei Tsuuchisho) from your friend, go to the SAME Tax Office where your friend filed the paperwork to make you their Tax Representative.
2. Present your copy of the Tax Representative paper and the Notice of Payment to the office and they should direct you to the relevant help window.
3. With the help of the staff, fill out the **Income Tax Return forms** (Shotokuzei Kakutei Shinkoku Sho, 所得税確定申告書). (See below for examples.) To do so you will need the following information:
	1. Your bank account information
	2. Your friend's previous address in Japan
	3. Your friend's "My Number" (Japanese social security number -- this will be on your copy of the Tax Representative form)

Download Tax Return Form 1Download Tax Return Form 2Notice of Lump-Sum Withdrawal Payments (Figures "A" and "B" are found here.)
1. Wait 1.5-2 months for the refunded amount to be sent to your bank account.
2. Send the refunded amount to your friend in whatever manner the two of you have agreed upon.
3. Congratulate yourself for being a damn good friend.

## PMAC Contact Information

If you have questions about lump-sum withdrawal payments, please contact:
PMAC First Pension Department 1-7-5 Yushima Bunkyo-ku,Tokyo 113-8441 Japan
+81-3-3813-5321

You may also wish to call the TOKYO REGIONAL TAXATION BUREAU’s English information line (TAX ANSER)
for details specific to your situation.
TEL: 81-3-3821-9070

or http://www.nta.go.jp/english/

## Useful Vocabulary

 Tax Representative Declaration Form
 Tax Representative
 Planned Departure Date
 Notice on Payment of the Lump-sum Withdrawal Payments
 Income Tax Return Form