Receiving Your Japanese Pension Overseas: Expat & Retiree Guide

Regulatory & Legal Advisory: Educational & Informational Content Only

The procedures, legal frameworks, tax laws, and visa requirements described in this guide reflect official guidelines and regulatory synthesis current as of publication. Immigration policies, tax treaties, and municipal requirements change frequently. This content is for educational and planning purposes only and cannot substitute for formal legal, tax, or immigration counsel. Readers must verify current requirements directly with relevant municipal city halls, the National Tax Agency (NTA), the Japan Pension Service, official embassies, or certified professional advisors (licensed immigration lawyers, certified tax accountants / Zeirishi).

You can receive a Japanese old-age pension (Rorei Nenkin 老齢年金) anywhere in the world, paid either to a Japanese bank account or directly to a foreign bank in a currency the Japan Pension Service (JPS, 日本年金機構) sets for your country.¹² Keeping it flowing depends on three things: registering your overseas address and bank correctly, filing an annual status report, and claiming treaty relief so Japan does not withhold tax unnecessarily. This guide covers each step for Japanese citizens and foreign nationals alike.

The choice you make before leaving (voluntary enrollment, totalization or the lump-sum withdrawal) is covered in Phase 3 of the Japan outbound relocation master framework. This article starts where that choice ends: you have an entitlement, and you need it paid abroad.

Eligibility: Can Non-Residents and Foreign Nationals Collect Nenkin Abroad?

Nationality and Residence Do Not Affect Entitlement

The Old-age Basic Pension (Rorei Kiso Nenkin 老齢基礎年金) is paid from age 65 to anyone with enough contribution-paid and exempted periods under Article 26 of the National Pension Act (国民年金法).³ The Old-age Employees’ Pension (Rorei Kosei Nenkin 老齢厚生年金) follows the same pattern under Article 42 of the Employees’ Pension Insurance Act (厚生年金保険法).⁴ Neither article contains a nationality or residence condition.

JPS applies its overseas claim and payment procedures to “people living in a foreign country” (外国に居住している方), with no nationality filter.⁵⁶ A Japanese retiree in Portugal and a former work-visa holder back in Brazil use the same forms.

The 10-Year Qualifying Period and Where Totalization Fits

You need at least 10 years (120 months) of qualifying periods, counting contribution-paid months, exempted months and certain other countable periods together.³⁴ Periods in a country that has a social security agreement with Japan may help you meet that test through totalization, explained in the guide to bilateral social security agreements.⁷

Pensionable age is 65. You may claim early from age 60 at a reduced rate (76% of the age-65 amount if you claim at 60), or defer for an increase that reaches 184% at age 75 or later.⁸³

Who Has Nothing Left to Claim: The Lump-Sum Trap

Foreign nationals who received the Lump-sum Withdrawal Payment (Dattai Ichijikin 脱退一時金) gave up the coverage periods it was based on, so those months cannot later count toward a pension.⁹ The refund itself is covered in the guide to the lump-sum pension withdrawal for foreign residents.

Which Pensions This Guide Covers

This guide focuses on the two old-age pensions paid by JPS. Disability and survivors’ pensions follow the same overseas address, bank and annual-report framework, with differences noted where they matter.¹⁰³

Periods as a public servant or private-school employee are paid differently. Under Article 2-5 of the Employees’ Pension Insurance Act, benefits for those periods are administered by the relevant mutual aid association (Kyosai Kumiai 共済組合) or federation, which runs its own procedures.⁴¹¹ This guide does not cover corporate pension funds (企業年金) or iDeCo; check with the payer of those benefits.

Initial Pension Application from Abroad: Step-by-Step Filing

Your procedure depends on your starting point. If you already receive a pension in Japan, you file a change notification before moving; if you reach pensionable age while abroad, you file a full claim.

flowchart TD
    A["Entitled to a Japanese old-age pension and living abroad"] --> B{"Already receiving it in Japan?"}
    B -- "Yes" --> C["Path A: file the overseas address and bank registration form"]
    B -- "No" --> D{"Living in a social security agreement country?"}
    D -- "Yes, and you choose this route" --> E["Path C: file via the local institution, or directly with JPS for the UK, Korea and China"]
    D -- "No, or you prefer to file with JPS" --> F["Path B: download the paper claim form and post it to JPS"]
    C --> G{"Living in a treaty country?"}
    E --> G
    F --> G
    G -- "Yes" --> H["Add the Form 9 tax set"]
    G -- "No" --> I["Expect Japanese non-resident withholding"]

Path A: Already Receiving in Japan and Moving Abroad

The key form is the Notification of Registration (Change) of Address/Pension-receiving Financial Institution of Pension Recipient Residing Outside Japan (外国居住年金受給権者 住所・受取金融機関 登録（変更）届). JPS uses this one form for moving abroad, for claiming from abroad and for any later change of overseas address or bank.⁶¹² File it by the end of the month two months before the payment date it should apply to (年金支払日の前々月末日), so by the end of April for the June payment (as of October 2026).¹²

Two other notices may apply. If you receive the Pension Recipient Support Benefit (Nenkin Seikatsusha Shien Kyufukin 年金生活者支援給付金), file the notice that you no longer qualify (不支給事由該当届), because the benefit is not paid to anyone without an address in Japan.¹²¹³ A pre-age-20 Disability Basic Pension (pension code 265X or 635X) is suspended while you have no Japanese address, so file the suspension notice (支給停止事由該当届) as well.¹²³

If you will live in a treaty country, send the Form 9 tax set at the same time (see the tax section below).¹² The moving-out notification at city hall (Tenshutsu-todoke 転出届) is a separate step, covered in the moving-out notification guide.

Path B: Reaching Pensionable Age While Living Abroad

Your pension does not start automatically. The right arises at pensionable age, but payment begins only after you submit a claim (Nenkin Seikyusho 年金請求書).⁵ JPS does not post the pre-printed claim form (事前送付用) to addresses outside Japan, so you must obtain the form yourself.¹⁴

Claiming from abroad is a paper process. The online claim is open only to people who received the pre-printed form with its e-application leaflet, and it pays only into a registered Japanese public-funds receipt account (公金受取口座).¹⁵ Download the claim form 年金請求書（国民年金・厚生年金保険 老齢給付）（様式第101号） from the JPS page for first-time old-age claims; claimants aged 65 or over also submit the payment-method confirmation (老齢年金の受取方法確認書), plus a deferral application if deferring (as of October 2026).¹⁶

Attach the overseas registration form described in Path A, which JPS says must accompany the claim.⁵ Complete it in block capital Roman letters: the name you enter becomes the remittance account name, and a mismatch with the bank’s records can make the transfer impossible.⁶

Supporting documents typically include proof of date of birth (a family register or resident record, or for Japanese nationals abroad a consulate certificate of residence), evidence of your bank account, an address history if your paid and exempted periods total under 25 years, and spouse or income documents if you claim add-ons.⁸⁵ Certificates must be issued after your entitlement date and within 6 months before the claim date.⁵

You can file from the day before your pensionable-age birthday.⁵ Post the claim to the pension office for your last address in Japan or to JPS Headquarters; if you are visiting Japan, a pension office or a Machikado no Nenkin Sodan Center (街角の年金相談センター, a local consultation centre) can also take it.⁵⁸

Path C: Claiming Through an Agreement Country’s Institution

If you live in a country that has a social security agreement with Japan, you may file the Japanese claim with that country’s social security institution, which forwards it to JPS Headquarters.⁷ Under the agreements with the UK, the Republic of Korea and China, you file directly with JPS instead (as of October 2026).⁷ Route choice and totalization rules are covered in the totalization guide.

Claim Timeline Table (T-6 Months to First Payment)

Treat this as a planning frame: the processing times are JPS’s general figures for all old-age claims, as JPS publishes no overseas-specific figure (as of October 2026).¹⁷

Milestone	Action	Notes
T-6 months	Confirm your Basic Pension Number and coverage record	Nenkin Net can be used from abroad; the user ID is mailed to your overseas address18
T-6 months	Confirm your foreign bank has a SWIFT/BIC code and can accept the currency JPS uses for your country	See the banking section below219
T-3 months	Gather proof of birth, residence and bank account	Certificates must be issued within 6 months before the claim date5
Day before your pensionable-age birthday, or later	Post the claim, overseas registration form and (if relevant) Form 9 set	Paper only from abroad515
About 1 to 2 months after the claim	Pension certificate (Nenkin Shosho 年金証書) and decision notice arrive	General JPS figure (as of October 2026)17
About 1 to 2 months after that	Overseas remittance notice (年金送金通知書) and first payment	General JPS figure (as of October 2026)17

Statute of Limitations on Late Claims

Both pension acts set a 5-year limitation on the right itself and on each instalment.³⁴ In practice JPS does not treat the entitlement as lost because a claim is late, so a late claim from abroad can still succeed.²⁰

What you lose is old money. Instalments more than 5 years old are generally time-barred, apart from limited cases such as a pension-record correction or a recognised administrative error.²⁰

Banking Logistics: Direct Remittance to Foreign Bank Accounts (SWIFT/IBAN)

Japanese Account or Foreign Account: Your Two Options

You may keep receiving into a Japanese bank account while abroad, but not into Japan Post Bank (Yucho Ginko ゆうちょ銀行).¹²²¹ The alternative is direct remittance to a foreign bank in the currency JPS assigns to your country of residence.¹²²

Feature	Japanese bank account	Foreign bank account
Currency received	Yen	Fixed by JPS per country (see below)2
SWIFT/BIC needed on the form	No	Yes, in principle619
Japan Post Bank	Not allowed while abroad12	Not applicable
How to register	Overseas registration form, or the domestic bank change form (受取機関変更届)21	Overseas registration form with account evidence6
What to check first	Whether your bank lets you keep the account as a non-resident	Whether the account accepts the assigned currency

Whether a Japanese bank keeps your account open after you leave is a bank policy question, covered in the guide to retaining Japanese bank accounts abroad. Moving yen abroad yourself is covered in the guide to international money transfers from Japan.

Required Bank Details by Country: SWIFT/BIC, IBAN, ABA, BSB

A SWIFT (BIC) code is required in principle. JPS has warned that new international remittance rules require the receiving bank’s code, and that from 2026 a payment without one may be delayed or fail (as of October 2026).¹⁹ Enter all 11 characters, padding an 8-character code with “XXX”; intermediary-bank codes cannot be registered.⁶¹²

Where the account is	Required in addition to SWIFT/BIC	Format
Europe and the Middle East (IBAN countries such as the UK, Germany, France, Switzerland, Israel and Turkey)	IBAN	Enter the IBAN in principle
United States	ABA routing number	9 digits
Australia	BSB number	6 digits
Brazil	Agency (AGENCIA) number	As issued by the bank
Other countries	Whatever your bank needs for a remittance from Japan	The form also has an optional field for TRANSIT, OFICINA or SUCURSAL codes

Attach evidence of the account, such as a copy of an account certificate, cheque book or passbook page showing your name, the bank, the branch and the account number or IBAN.⁶²¹ JPS may return incomplete forms for resubmission (as of October 2026).¹⁹

Currency Conversion Mechanics: Fixed Currency per Country

You cannot choose the currency. JPS remits in one currency per country, summarised below from its current country list (as of October 2026).²

Currency	Countries
EUR	Euro-area countries plus Bulgaria, Croatia, Cuba, Monaco and Russia
GBP	UK, Sudan
AUD	Australia, Kiribati
CAD, NZD, SGD, CHF, SEK, NOK, DKK	Canada, New Zealand, Singapore, Switzerland, Sweden, Norway and Denmark respectively
Yen, to a Japanese bank only	Iran, North Korea, Syria
Yen, to one designated bank only	Myanmar
USD	All other countries, for example the US, the Philippines, Thailand, Brazil, Korea and China

Currency assignments do change. Croatia and Bulgaria move from USD to EUR from October 2026, and JPS asks recipients there to confirm that their account accepts euros or to file a new registration form with new account evidence (as of October 2026).²² Russia moved to EUR in October 2023.²³

Your entitlement is a yen amount, so what arrives in foreign currency rises and falls with the exchange rate. The JPS pages reviewed for this guide do not explain how the conversion rate is set, and intermediary or receiving banks may deduct charges. Ask your own bank what it charges on incoming international transfers.

Payment months are fixed by statute: six times a year, in February, April, June, August, October and December, each covering the two preceding months.³⁴ For overseas remittance, the day the money reaches your account depends on the receiving bank.²⁴

Changing Your Bank or Address Later

Use the same overseas registration form for any later change of address or bank, and mail it to the pension office for your last Japanese address or to JPS Headquarters (3-5-24 Takaido-Nishi, Suginami-ku, Tokyo 168-8505).²⁵²⁶ The same “end of the month two months before payment” deadline applies (as of October 2026).¹² If you move to another country, check whether your treaty position and Form 9 also need updating.²⁵

The first payment to a new account may take 3 to 4 weeks (as of October 2026).²¹ As a practical precaution, consider keeping the old account open until the first payment reaches the new one. If you return to live in Japan, payment must go to a Japanese institution, and you file the domestic address and bank change notices.²⁵

The Annual Certificate of Existence (Genkyo Todoke): Avoiding Payment Freezes

Why Overseas Pensioners Must Report Every Year

Everyone receiving a JPS pension abroad files a Report on Pensioner’s Status (Genkyo Todoke 現況届) once a year.¹⁰ JPS checks status electronically where it holds your My Number, but notes that My Numbers are generally not assigned to people without a registered Japanese address.²⁷

The legal basis is the duty to file prescribed notifications (National Pension Act Art. 105(3); Employees’ Pension Insurance Act Art. 98(3)). Failing to file without good reason allows payment to be temporarily withheld (支払の一時差止め) under Art. 73 and Art. 78 respectively.³⁴

A My Number Card changes how you file, not whether you file: JPS says card holders can submit the report through e-Gov, and Japanese nationals attach an electronic certificate of residence (e-証明書).¹⁰²⁸ All Japanese missions except those in Russia and the embassy in Iran have been able to issue it since 27 May 2025 (as of October 2026).¹⁰ The card itself is explained in the guide to My Number Card overseas use.

The Annual Cycle: Form Sent, Certified, Received

JPS Headquarters mails the form at the end of the third month before your birth month, and it must be received by the end of your birth month (as of October 2026).²⁷¹⁰ This schedule applies from April 2025 birth months onward; the pandemic-era extension ended with birth months January to March 2025, so older guidance giving extra months is out of date.¹⁰

The one continuing exception covers countries where international mail to Japan has not resumed. JPS does not suspend payment for non-submission there until mail service returns; its country list is dated January 2025 and includes Russia, Iran and Israel among others (as of October 2026).¹⁰²⁹

Proof of residence must be certified or issued within 6 months including your birth month: for an August birthday, between March and August.¹⁰ The form needs your own signature, address and telephone number.³⁰

If the form has not arrived by the middle of your birth month, print it from the JPS site, or write your Basic Pension Number, name, date of birth, address and the reason on plain paper.¹⁰²⁷ Send it with your proof to the Overseas Payments and International Agreements Group (中央年金センター 外国業務グループ), Japan Pension Service, 3-5-24 Takaido-Nishi, Suginami-ku, Tokyo 168-8505.¹⁰²⁷

Disability pensioners may receive a medical certificate (Shindansho 診断書) instead, on the same timetable, and when it is filed no separate residence proof is needed.¹⁰ It goes to a different address: the Disability Pension Center (再認定グループ), PO Box 145, Ushigome Post Office, Tokyo 162-8799.¹⁰

JPS lists some exemptions from annual reporting (such as the first year of payment) only for pensioners in Japan, and its overseas pages do not repeat them.²⁷¹⁰ Assume you must file every year unless JPS tells you otherwise.

flowchart TD
    A["JPS mails the report at the end of the 3rd month before your birth month"] --> B["Obtain proof: consulate certificate, public authority document or notarised certificate"]
    B --> C["Sign the form and post it with tracked international mail"]
    C --> D{"Received by JPS by the end of your birth month?"}
    D -- "Yes" --> E["Payments continue"]
    D -- "No" --> F["Payment temporarily withheld"]
    F --> G["Late report reaches JPS"]
    G --> H["Withheld amounts paid retroactively, about 2 months later"]
    H --> E

What Happens If You Miss It and How Payments Resume

A late or incomplete report triggers a temporary stop in payment.³¹³⁰ Once the report reaches JPS, the withheld amounts are paid retroactively about 2 months later, according to the JPS FAQ; the overseas leaflet says payments resume about 1 to 2 months after a late submission.³¹³⁰

Missing the deadline does not forfeit the money, because the 5-year limitation does not run while payment is wholly suspended.³⁴ The cost is a gap in income.

File as soon as your proof is dated

JPS’s English guidance sets the deadline as receipt by JPS, not the date you post it.²⁷ International mail can take weeks, so send the report with tracked post as soon as your certificate is issued within the 6-month window.

Consular Notarization and Embassy Certification Protocols

Japanese Nationals: Certificate of Residence (Zairyu Shomei) at the Embassy or Consulate

Japanese nationals attach a certificate of residence (Zairyu Shomei 在留証明) issued by the Japanese embassy or consulate in their country of residence.¹⁰ When applying, show the report form, your pension certificate or another JPS notice; JPS provides application templates (在留証明願).¹⁰

Fees and prerequisites are set by each mission. Several Japanese consulates state that the fee is waived when the certificate is for a public-pension procedure with JPS, but confirm this with your own mission (as of October 2026).³²

Foreign Nationals: Documents From Your Country of Residence

The consulate certificate is for Japanese nationals, so JPS accepts other proof from foreign nationals: a home-country equivalent of the family register or resident record, or a certificate or signature from a public body, notary or similar third party.¹⁰²⁷ JPS supplies a bilingual Application for Residence Certificate (居住証明申請書) that a certifying official can sign.³³

JPS’s printed leaflet lists a home-country record and a residence document together, while the web page says either one will do.³⁰¹⁰ Read the instructions that come with your form, and send both if in doubt. JPS asks for a Japanese translation of non-Japanese documents where possible, which is a request rather than a strict requirement.²⁴

Notarization vs. Apostille: What JPS Actually Asks For

None of the JPS pages, forms or leaflets reviewed for this guide mention an apostille for the claim, the bank registration form or the annual report.^1033242730 The stated standards are a consular certificate of residence, a document from a public authority, or a certificate signed by a notary. Ask JPS before paying for an apostille.

Comparison Table: Proof Options by Nationality

Every option below must be certified or issued within 6 months including your birth month.¹⁰

Proof type	Who can use it	Issued by	Notes
Certificate of residence (在留証明), paper	Japanese nationals	Japanese embassy or consulate	Several missions report a fee waiver for pension use; confirm locally32
Electronic certificate of residence (e-証明書), filed via e-Gov	Japanese nationals with a My Number Card	Japanese missions, except those in Russia and the embassy in Iran	As of October 20261028
Home-country family register or resident record	Foreign nationals	Home-country authority	Japanese translation where possible1024
Public-authority or notary certificate on the JPS residence form	Foreign nationals	Local public body or notary	Uses the bilingual 居住証明申請書33

Preventing Double Taxation: Submitting Form 9 (Application for Income Tax Convention)

Default Rule: Non-Resident Withholding on Public Pensions

Without treaty relief, JPS withholds 20.42% of the old-age pension paid, after a deduction of ¥50,000 for each month covered, or ¥95,000 per month if you are 65 or over (as of October 2026).³⁴ The basis is Income Tax Act Art. 213(1)(i)(a), with the higher deduction set by the Act on Special Measures Concerning Taxation, and age is judged at 31 December of the year.³⁵³⁶

Round illustration (as of October 2026)	Under 65	65 or over
Pension paid for two months	¥200,000	¥200,000
Deduction (monthly amount x 2)	¥100,000	¥190,000
Amount subject to withholding	¥100,000	¥10,000
Withheld at 20.42%	¥20,420	¥2,042

From 2027 the label changes but the rate does not. For income arising from 1 January 2027, a new defense special income tax equal to 1% of the income tax is added and the reconstruction special income tax falls from 2.1% to 1.1%; NTA confirms the combined rate is unchanged, so the total stays 20.42% (as of October 2026).³⁷³⁴ Where a treaty exempts the pension, neither surtax applies.³⁷

Your country of residence may also tax the pension, so consult a local tax adviser there. Japanese tax residency itself is covered in the guide to Japan tax residency rules.

Treaty Exemption: Who Qualifies and Who Is Excluded

The exemption applies to old-age pensions only, and only where the tax treaty between Japan and your country covers pensions.¹² Once Form 9 is filed, the pension is taxed in your country of residence and exempt from Japanese income tax.⁷

Check the JPS list of treaty partners rather than assuming. JPS publishes a list of 75 countries and territories whose treaty exempts the pension (dated January 2025); its US entry excludes Puerto Rico, Guam, the US Virgin Islands and other US territories, and its China entry excludes Macau (as of October 2026).³⁸ JPS also names Canada, Thailand, Sweden, Macau, Puerto Rico and Guam as examples of places not covered, but not as a complete list.¹²

Some popular retirement destinations, such as Germany, are simply absent from the list, so residents there should expect withholding unless JPS confirms otherwise.³⁸ Taiwan is not on the list either: Article 18 of the 2015 Japan-Taiwan tax arrangement lets Japan tax pensions paid to Taiwan residents, and the NTA’s relief forms under the implementing law include none for public pensions (as of October 2026).³⁹⁴⁰ Confirm the treatment with JPS or the NTA before you rely on it.

Disability and survivors’ pensions need no Form 9. Japan does not tax them at all (National Pension Act Art. 25; Employees’ Pension Insurance Act Art. 41(2)), which is why the treaty procedure covers old-age pensions only.³⁴¹²

How to File Form 9 (and Form 17-US Plus IRS Form 6166 for US Residents)

The form is the Application Form for Income Tax Convention, Form 9 (租税条約に関する届出書 様式9: 退職年金・保険年金等), NTA procedure A3-12.⁴¹ Download the current version from the NTA site, as JPS itself directs readers there for the latest treaty forms.⁴²

Submit two copies to JPS, which files the form with its tax office, by the day before your first payment, and file again whenever the details change.⁴¹¹²

US residents add two documents: the Attachment Form for Limitation on Benefits Article (特典条項に関する付表, Form 17-US) and a US residency certificate, IRS Form 6166.¹²⁴³ NTA rules let a new limitation-on-benefits attachment be omitted if one was filed within the previous 3 years and nothing has changed.⁴⁴ JPS does not state whether it asks for a fresh Form 17-US and Form 6166 periodically, so ask JPS (as of October 2026).

Recovering Tax Already Withheld

If tax was withheld because Form 9 arrived late, file a refund claim on NTA Form 11 (租税条約に関する源泉徴収税額の還付請求書) together with Form 9, through JPS to its tax office.⁴⁵⁴⁶ The right to claim lapses 5 years after the tax was paid.⁴⁶

This is not a Japanese tax return, so you do not automatically need a tax agent (Nohzei Kanrinin 納税管理人). If you want a proxy to receive the refund, NTA requires a power of attorney with a translation.⁴⁵⁴⁶ Other Japanese tax matters are covered in the guide to appointing a tax agent.

The January Payment Statement and Your Home-Country Return

At the end of January, JPS posts a payment statement (非居住者等に支払われた給与、報酬、年金及び賞金の支払調書) to anyone who received an old-age pension abroad in the previous year.¹² If you left Japan mid-year, you also receive a domestic withholding slip (公的年金等の源泉徴収票) for your months in Japan.⁴⁷ The statement comes by post only, with no electronic copy on Nenkin Net, so keep it for your home-country filing.⁴⁸

Resident tax (Juminzei 住民税) is a separate municipal matter, covered in the guide to inhabitant tax rules for departing residents.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

The forms, deadlines and payment rules are the same for both groups.¹⁰ The differences lie in how you prove residence each year, which periods you can still draw on, and one filing convenience.

Topic	Japanese citizens	Foreign nationals
Annual proof of residence	Consulate certificate of residence, paper or electronic10	Home-country record, or public-authority or notary certificate1033
Online annual filing via e-Gov	Available to My Number Card holders, with an e-証明書1028	Not described by JPS
Voluntary enrollment while abroad	See the voluntary National Pension enrollment guide	See the voluntary National Pension enrollment guide
Lump-sum withdrawal	Not applicable	Periods refunded through Dattai Ichijikin no longer count9
Claim through an agreement country’s institution	Available to residents of agreement countries7	Available to residents of agreement countries7

Departure rules that do differ by nationality are covered in the guide to Japanese citizens vs foreign residents’ departure rules.

Same pension, different paperwork

Nationality does not change the amount, the payment months or the tax treatment. It changes only which document proves where you live.

Common Administrative Delays and How to Resolve Them

• Annual report arrives late by international mail. Post it by tracked mail as soon as your proof is certified.²⁷³¹
• No SWIFT/BIC code, an account that cannot take the assigned currency, or missing details. Check all three before nominating the account; watch for currency-change notices such as the Croatia and Bulgaria switch to EUR in October 2026.¹⁹²²
• Missing the change deadline. Bank and address changes are due by the end of the month two months before the payment date (as of October 2026).¹²
• Filing Form 9 after the first payment. Tax is withheld until it is in place; recover it with Form 11 plus Form 9 within 5 years.⁴¹⁴⁶
• Expecting an exemption in a country that is excluded or not on the JPS list. Check the 75-country list, including its notes on US territories and Macau.¹²³⁸
• Not reporting a death. A pensioner’s death should be reported to JPS by post as soon as possible, or overpaid amounts will be recovered.⁴⁹⁴

See also

Pension and social security

• Japan Social Security Agreements: Totalization & Dual Coverage: how foreign periods can count toward the 10-year minimum and how claims move through partner-country institutions.
• Dattai Ichijikin: Japan Pension Lump-Sum & 20.42% Tax Refund: the refund for departing foreign residents, which cancels the periods a later pension would use.
• Voluntary National Pension for Japanese Citizens Living Abroad: how Japanese citizens can keep adding to their pension record before they start drawing it.

Cross-border tax and finance

• Sending Money Out of Japan: SWIFT, Wise, Tax Reports & CRS: moving yen paid into a Japanese account on to your country of residence.

Japan exit procedures

• My Number Card When Moving Abroad: Updated 2024–2026 Rules: keeping the card that lets Japanese nationals file the annual status report online.

Foundations and frameworks

• Leaving Japan: Japanese Citizens vs. Foreign Permanent Residents: the departure rules that do differ by nationality.

References & Official Sources

---

Important Cross-Border Mobility & Compliance Notice

All information presented in this reference publication is compiled from official government authorities, bilateral treaties, and statutory regulations. Cross-border tax obligations, visa eligibilities, pension disbursements, and residency classifications vary significantly based on individual citizenship, financial circumstances, and length of stay. Always seek professional advice from certified tax accountants (Zeirishi), licensed immigration specialists, or competent administrative authorities before taking irrevocable administrative or financial actions.

Footnotes

1. Ministry of Health, Labour and Welfare, わたしとみんなの年金ポータル Question 7 「海外で暮らすことになったら？」, accessed October 2026, https://www.mhlw.go.jp/nenkinportal/chapter1/question07.html ↩

2. Japan Pension Service, 「国別送金通貨一覧 / Currencies for Direct Deposit to Foreign Countries」 (PDF, Myanmar note dated March 2026), accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaikoza.files/CDDF.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵

3. e-Gov (Digital Agency), National Pension Act (国民年金法), Arts. 18, 25, 26, 28, 36-2, 73, 102 and 105, accessed October 2026, https://laws.e-gov.go.jp/law/334AC0000000141 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

4. e-Gov (Digital Agency), Employees’ Pension Insurance Act (厚生年金保険法), Arts. 2-5, 36, 41, 42, 78, 92 and 98, accessed October 2026, https://laws.e-gov.go.jp/law/329AC0000000115 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

5. Japan Pension Service, 「海外にお住まいの方の年金の請求」, updated 27 February 2026, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/seikyu/20161109.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

6. Japan Pension Service, 「外国居住年金受給権者 住所・受取金融機関 登録（変更）届／記入方法」 (PDF, form and instructions), accessed October 2026, https://www.nenkin.go.jp/shinsei/jukyu/kyotsu/kaigai.files/01.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

7. Japan Pension Service, “Application for Japanese Pension Benefits” (social security agreements, English), accessed October 2026, https://www.nenkin.go.jp/international/english/agreement/mechanisms/application02.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

8. Japan Pension Service, “Old-age Basic Pension” (English), accessed October 2026, https://www.nenkin.go.jp/international/english/japanese-system/benefit/oldage_basic.html ↩ ↩² ↩³

9. Japan Pension Service, “Apply for Pension Benefits” (English), accessed October 2026, https://www.nenkin.go.jp/international/english/purpose/claimbenefit/index.html ↩ ↩²

10. Japan Pension Service, 「海外にお住まいの年金を受けている方が誕生月を迎えたとき」, updated 29 September 2026, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaigenkyo.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²² ↩²³ ↩²⁴ ↩²⁵

11. Japan Pension Service, 「共済組合に年金を請求するとき」, updated 6 March 2020, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/seikyu/20140805-02.html ↩

12. Japan Pension Service, 「年金を受けている方が海外に居住するとき」, updated 5 December 2025, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸

13. e-Gov (Digital Agency), Act on Payment of Pension Recipient Support Benefits (年金生活者支援給付金の支給に関する法律), Art. 2, accessed October 2026, https://laws.e-gov.go.jp/law/424AC0000000102 ↩

14. Japan Pension Service, FAQ 「日本国外に居住しています。「年金請求書（事前送付用）」は送付してもらえますか。」, updated 6 March 2020, accessed October 2026, https://www.nenkin.go.jp/section/faq/jukyu/seido/rourei/jizensofu/20140421-01.html ↩

15. Japan Pension Service, 「個人の方の電子申請（老齢年金請求書（はじめて老齢年金を請求する場合））」, updated 1 October 2026, accessed October 2026, https://www.nenkin.go.jp/denshibenri_kojin/denshibenri_rorei/denshi_rorei/rourei_seikyu.html ↩ ↩²

16. Japan Pension Service, 「初めて老齢年金を請求するとき」 (様式第101号 and related forms), updated 1 April 2026, accessed October 2026, https://www.nenkin.go.jp/shinsei/jukyu/rourei/2018030501.html ↩

17. Japan Pension Service, 「老齢年金の請求手続きの流れ」, updated 15 July 2026, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/rourei/seikyu/gaiyou.html ↩ ↩² ↩³

18. Japan Pension Service, FAQ 「海外に居住している場合でもねんきんネットを利用できますか。」, updated 7 January 2020, accessed October 2026, https://www.nenkin.go.jp/section/faq/n_net/toroku/moshikomi/20150507-02.html ↩

19. Japan Pension Service, 「日本国外の金融機関で年金を受け取られている方への年金支払に関する手続きのお願い」 (SWIFT notice), updated 26 September 2025, accessed October 2026, https://www.nenkin.go.jp/oshirase/taisetu/2025/202509/0926.html ↩ ↩² ↩³ ↩⁴ ↩⁵

20. Japan Pension Service, 「年金の時効」, updated 25 December 2020, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/seido/kyotsu/shikyu/20140421-01.html ↩ ↩²

21. Japan Pension Service, 「海外にお住まいの年金を受けている方が年金を受け取る金融機関を届出するとき」, updated 4 August 2026, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaikoza.html ↩ ↩² ↩³ ↩⁴

22. Japan Pension Service, 「年金等のクロアチアおよびブルガリア向け外国送金について」, updated 4 August 2026, accessed October 2026, https://www.nenkin.go.jp/oshirase/taisetu/kojin/2026/202608/080402.html ↩ ↩²

23. Japan Pension Service, 「年金等のロシア向け外国送金について」, updated 29 November 2023, accessed October 2026, https://www.nenkin.go.jp/oshirase/taisetu/2023/202311/1115.html ↩

24. Japan Pension Service, 「海外にお住まいの年金を受けている方が年金を受け取り始めた後に必要な手続き」, updated 29 September 2026, accessed October 2026, https://www.nenkin.go.jp/tokusetsu/kokugai.html ↩ ↩² ↩³ ↩⁴

25. Japan Pension Service, 「海外にお住まいの年金を受けている方が引っ越しをしたとき」, updated 31 January 2025, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaihikkoshi.html ↩ ↩² ↩³

26. Japan Pension Service, “Report Changes” (English), accessed October 2026, https://www.nenkin.go.jp/international/english/japanese-system/benefit/report_change.html ↩

27. Japan Pension Service, “Annual Reporting in Your Birth Month” (English), accessed October 2026, https://www.nenkin.go.jp/international/english/japanese-system/benefit/report_annual.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

28. Japan Pension Service, 「e-Gov電子申請による年金受給権者現況届の提出方法」 (PDF), accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaigenkyo.files/e-gov.pdf ↩ ↩² ↩³

29. Japan Pension Service, 「国際郵便の受付が再開されていない国・地域一覧（令和7年1月現在）」 (PDF), accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaigenkyo.files/kokusaiyuubin2.pdf ↩

30. Japan Pension Service, “Regarding submission of the Report on the Pensioner’s Current Status (for people without spouse eligible for additional pension benefits)” (multilingual leaflet PDF), accessed October 2026, https://www.nenkin.go.jp/international/english/japanese-system/benefit/report_annual.files/kokugai.1.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵

31. Japan Pension Service, FAQ 「現況届を期日までに提出できませんでした。どうすればいいですか。」, updated 1 September 2025, accessed October 2026, https://www.nenkin.go.jp/section/faq/jukyu/jukyushatodoke/kyotsu/genkyo1/20140421-02.html ↩ ↩² ↩³

32. Japanese diplomatic missions, notes on the pension 在留証明 fee (identified through search; direct access blocked in October 2026): Consulate-General in Hamburg https://www.hamburg.emb-japan.go.jp/downloads/nenkin_zairyushomei.pdf ; Embassy in Iceland fee table https://www.is.emb-japan.go.jp/files/100995722.pdf ; Consulate-General in Rio de Janeiro https://www.rio.br.emb-japan.go.jp/files/100997682.pdf ; Consulate-General in Chicago https://www.chicago.us.emb-japan.go.jp/con_zairyushomei_151001.pdf ↩ ↩²

33. Japan Pension Service, 「居住証明申請書 / Application for Residence Certificate」 (PDF), accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaigenkyo.files/rc.pdf ↩ ↩² ↩³ ↩⁴

34. National Tax Agency, Tax Answer No. 2884 「非居住者等に対する源泉徴収のしくみ」 (law as of 1 April 2026), accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2884.htm ↩ ↩²

35. e-Gov (Digital Agency), Income Tax Act (所得税法), Art. 213, accessed October 2026, https://laws.e-gov.go.jp/law/340AC0000000033 ↩

36. e-Gov (Digital Agency), Act on Special Measures Concerning Taxation (租税特別措置法), Art. 41-15-3, accessed October 2026, https://laws.e-gov.go.jp/law/332AC0000000026 ↩

37. National Tax Agency, 「防衛特別所得税及び復興特別所得税の源泉徴収のあらまし（令和９年１月以後の源泉徴収）」 (PDF), accessed October 2026, https://www.nta.go.jp/publication/pamph/pdf/0026005-024_02.pdf ↩ ↩²

38. Japan Pension Service, 「租税条約等締結国一覧（令和７年１月現在）」 (PDF), accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.files/sozei.pdf ↩ ↩² ↩³

39. Japan-Taiwan Exchange Association, 「所得に対する租税に関する二重課税の回避及び脱税の防止のための公益財団法人交流協会と亜東関係協会との間の取決め」 (Japanese text), Article 18, accessed October 2026, https://www.koryu.or.jp/Portals/0/images/news/20160615/sozei-J.pdf ↩

40. National Tax Agency, 「源泉所得税の軽減又は非課税の対象となる所得の種類及び届出書の様式」, accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/sogomenjo/01.htm ↩

41. National Tax Agency, Procedure A3-12 「租税条約に関する届出（退職年金・保険年金等に対する所得税及び復興特別所得税の免除）」 [様式9], form VGZ220.pdf, accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/annai/1648_47.htm ↩ ↩² ↩³

42. Japan Pension Service, 「海外で年金を受け取るとき」 (form index; directs to NTA for the latest treaty forms), updated 1 October 2026, accessed October 2026, https://www.nenkin.go.jp/shinsei/jukyu/kyotsu/kaigai.html ↩

43. National Tax Agency, 「特典条項に関する付表（様式17）」 procedure page and Form 17-US PDF, accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/annai/5320/01.htm and https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/annai/pdf2/266.pdf ↩

44. National Tax Agency, 「特典条項に関する付表等の添付省略について」, accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/annai/5320/02.htm ↩

45. National Tax Agency, Tax Answer No. 2889 「租税条約に関する源泉徴収税額の還付請求」, accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2889.htm ↩ ↩²

46. National Tax Agency, 「租税条約に関する源泉徴収税額の還付請求」 procedure page (様式11, VGX150.pdf), accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/annai/1648_49.htm ↩ ↩² ↩³ ↩⁴

47. Japan Pension Service, FAQ 「海外に居住して老齢年金を受けていますが、公的年金等の源泉徴収票は送られてくるのでしょうか。」, updated 23 December 2025, accessed October 2026, https://www.nenkin.go.jp/section/faq/jukyu/uketori/tsuchisho/gensen/20141222-01.html ↩

48. Japan Pension Service, FAQ 「海外に居住して老齢年金を受けていますが、電子版の「支払調書」は確認できるのでしょうか。」, updated 18 March 2020, accessed October 2026, https://www.nenkin.go.jp/section/faq/n_net/tsuchishokakunin/shiharaitsuchi/20130129.html ↩

49. Japan Pension Service, “Report When a Pensioner Dies” (English), accessed October 2026, https://www.nenkin.go.jp/international/english/japanese-system/benefit/report_die.html ↩