しんかわ社会保険労務士事務所:〒133-0056 東京都江戸川区南小岩7-28-11-502
しんかわ行政書士事務所 新川秀吉税理士事務所:〒272-0004 千葉県市川市原木1-4-15
Introduction
Foreigners from 20 or more to less than 60 years old who have a place of
residence in Japan are requested, in principle, to enroll in the National
Pension.
(Foreigners apply for the National Pension by themselves)
However the following foreigners are requested to enroll in not the National
Pension but the Employees'Pension Insurance.
・ Full-time employees who work for a corporation
・ Full-time employees working for some personal business which always
employs five or more.
(A corporation applies for the Employees'Pension Insurance)
※A corporation is requested to enroll in the Employees'Pension Insurance
even if it employs less than five employees.
Contribution
The monthly conribution amount for the National Pension is 15,100 yen from
April, 2010 to March, 2011.
Foreigners make full contribution payment.
About the Employees'Pension Insurance, a company and foreigners make by
halves of the contribution payment, respectively.
The monthly contribution amount for the Employees'Pension Insurance to a
foreigner is about 8,000 yen 〜 50,000 yen, depending on his/her salary.
The contribution is deducted from his/her salary every month.
Pension Benefits
Both the National Pension and the Employees'Pension Insurance benefits are
classified into the following three.
・Old-age pension (The pension will be paid when a foreigner becomes
65 years old)
・Disability pension(The pension will be paid when a foreigner becomes
disabled)
・Survivors' pension(The pension will be paid when a foreigner dies)
Disability pension or Survivors' pension will be paid regardress of
the length of the enrollment period of pension when a foreigner becomes
disabled or dies during the enrollment period of pension.
However Old-age pension will not be paid unless a foreigner has enrollment
periods of pension more than 25 years.
Since it is difficult to have enrollment periods of pension more than 25 years
for a foreigner, Lump-sum Withdrawal Payments is provided.
Requirements to receive the Lump-sum Withdrawal Payments
The foreigner who meets all requirements from 1 to 4 can receive
the Lump-sum Withdrawal Payments by filing a claim within 2 years after
leaving Japan.
1. Persons who do not possess Japanese citizenship
2. Persons who have Employees' Pension Insurance contributions for six
months or more or National Pension Insurance contributions for six
months or more
3. Persons who have never been qualified for receipt of pension benefits
4. Persons who do not have a place of residence in Japan
Persons who have an enrollment period of pension in countries which have
concluded agreements of aggregation of pension with Japan (as of January,
2010, Germany, the United States, Belgium, France, Canada, Australia,
Netherlands and Czech) may receive Japanese as well as agreement partner
countries' pension by summing up enrollment periods of pension on the
specific requirements. However, if you receive the Lump-sum Withdrawal
Payment, please note that the period corresponding to the paid amount
cannnot be summed up.
Benefit Amount
●National Pension Insurance Benefit Amount
Number of your contributed months | Payments if ; |
Your last contribution was made between Apr.2010-Mar.2011 | |
6 - 11 months | 45,300 yen |
12 -17 months | 90,600 yen |
18 - 23 months | 135,900 yen |
24 - 29 months | 181,200 yen |
30 - 35 months | 226,500 yen |
36 - months over | 271,800 yen |
●Employees' Pension Insurance Benefit Amount
Formula
Your benefit amount = Your Average Standard Remuneration x Benefit
Multiplier
For example, the amount of the Lump-sum Withdrawal Payments is about
550,000(*) yen when the foreigner of the salary of 200,000 yen works in Japan
for three years and went back to his/her own country.
(*)The amount if the last month of payment is 2010 and the coverage is only
from April 2003.
Procedure to claim the Lump-sum Withdrawal Payments
You send the following documents to Japan Pension Service.
・Lump-sum Withdraw Payment Arbitration Bill (National Pension/Employees'
Pension Insurance)
・a photocopy of your passport (page(s) showing date of your final departure
from Japan, your name, date of birth, nationality, signature and resident
status)
・document of "Bank's Name", "Branch Name", "Branch Address", "Account
Number" and "Holder's Name" (must be the claimant himself/herself)
・your pension handbook
Regarding National Pension, the total amount of the Lump-sum Withdraw
Payment is transferred to your designated bank by submitting the documents
mentiond above.
Regarding Employees'Pension Insurance, only 80% amount of the Lump-sum
Withdraw Payment is transferred to your designated bank by submitting the
documents mentiond above and a 20% income tax is imposed.
(In the above example, income tax of 110,000 yen (20% of 550,000 yen) is imposed)
Income Tax of Employees'Pension Insurance
Income is classified into Interest income, Dividend income, Employment
income, Business income, Real estate income, Capital gain, Occational
income, Miscellaneous income, Retirement income and Forestry income
in Income tax law.
Lump-sum Withdraw Payment of Employees'Pension Insurance is one of
the retirement incomes.
The formula of the retirement income is as follows.
Retirement income = (the amount of the Lump-sum Withdraw Payment -
the amount of the deduction(*)) x 1/2
(*)400,000 yen x years of working (if years of working are less than 20 years)
At least 800,000 yen
In the above example, since the amount of the the Lump-sum Withdraw
Payment is 550,000 yen and years of working is 3 years, the retirement
income is as follows.
Retirement income = (550,000 yen - 400,000 yen x 3) x 1/2 = 0(*)
(*) Zero if negative
Income tax is zero because the retirement income is zero.
Therefore, you can receive tax refunds of withheld 110,000 yen.
Claims for tax refunds can be made at tax offices. Before leaving Japan,
please submit a "notification of tax agent" to the relevant tax office and
designate your agent.
An original document of the "Notice on Payment of the Lump-sum Withdrawal
Payment"(Entitlement)," which will be sent to you with remittance of the
Lump-sum Withdrawal Payment, should be sent to the tax agent.
The tax agent shall make a claim for the tax refund on behalf of the claimant.
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しんかわ社会保険労務士事務所
〒133-0056
東京都江戸川区南小岩
7-28-11-502
しんかわ行政書士事務所
新川秀吉税理士事務所
〒272-0004
千葉県市川市原木1-4-15