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Taxation Pension Benefits

Pension Benefits and Lump-sum with drawal Payment that are Subject to Income tax and Local tax

  1. Pension benefits that are subject to the withholding income tax and are taxed integrally as "Miscellaneous Income."
    • Retirement Mutual Aid Pension benefits that have been determined
    • Transitional Addition for Occupational Pension (Retirement Mutual Aid Pension)
    • Old-age Employees' Pension
    • Retirement Pension [Fixed-term Retirement Pension/Life Retirement Pension] (Retirement Pension Benefits (Private schools version))
  2. Lump-sums that are subject to the withholding income tax and local tax as the "Retirement Lump-Sum" of "Retirement Income."
    • Lump-sums received as an alternative for the Fixed-term Retirement Pension [Lump-sum Payment] (Retirement Pension Benefits (Private schools version))
  3. Withholding income taxation for non-residents
    • Lump-sum Withdrawal Payment (for non-Japanese residents)
    • When a person who receives the pension of Item 1 and the Lump-sum of Item 2 above is not a resident of Japan (When a tax treaty applies, the withholding taxation is not executed assuming that the taxation is already implemented in the current residing country.)

Withholding taxation for Income tax on pension benefits of residents in Japan

Pension benefit amounts that are subject to the withholding taxation

  1. Younger than age 65

    1,080,000 yen or more

  3. Age 65 or older
    • Persons eligible for Old-age Basic Pension
      800,000 yen or more
    • Persons not eligible for Old-age Basic Pension
      * Person with a right to retirement (old age) pension benefit before March 31st, 1986 are applied.
      1,580,000 yen or more

Inheritance tax

Transitional additions for occupational pension (Survivors’ Mutual Aid Pension), Lump-sum, with drawal Payment for survivors and Survivors' Pension Benefits deceased while on duty are subject to inheritance tax. (No withholding)

Note that Survivors' Employees' Pension, and Survivors’ Mutual Aid Pension which became eligible to receive before September 2015 are not subject to inheritance tax.

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