For those who can receive
Income tax on lump-sum withdrawal Payments
Certain persons who enrolled in Japanese public pension schemes for 6 months or longer can apply for lump-sum withdrawal payments* to the Japan Pension Service after they leave Japan.
When you receive the payments, income tax at a rate of 20.42% (including Special Income Tax For Reconstruction) on the amount to be paid is withheld from the payment at source.
In this case, you may claim a refund of the amount withheld if you opt to file a tax return pursuant to Article 171 of the Income Tax Law.
When you opt to file a tax return pursuant to Article 171, you are required to file a tax return to the district director of the tax office which has jurisdiction over your place for tax payment with a “Notice of the Lump-sum Withdrawal Payment (Entitlement)” through your tax agent in Japan.