Retiring Abroad on a Japanese Pension [2026]: Procedures Before and After Payments Start, Tax and Visa Requirements by Country

Can you move abroad and live on a Japanese pension? Yes. Japan's public pensions (the National Pension and the Employees' Pension) can be received while living abroad, as long as you meet the eligibility requirement (in principle, 10 years of coverage). This applies to anyone entitled to a Japanese pension, including foreign nationals who paid into the system while living or working in Japan. Moving abroad does, however, change three things: (1) you must notify the Japan Pension Service and submit a "Status Report" (genkyo-todoke) every year; (2) as a non-resident for Japanese tax purposes, the part of your pension above JPY 95,000 a month (JPY 50,000 if you are under 65) is subject to 20.42% withholding tax (exempt in some countries if you file a tax treaty form); and (3) once you remove your Japanese resident registration, you lose National Health Insurance, Long-Term Care Insurance and the Late-Stage Elderly Medical Care System. What you need to prepare also differs between people who are already receiving a pension and people who move abroad before they start receiving it (for example, in their 50s). This article covers the two groups in separate chapters and, based on information published by the Japan Pension Service, the National Tax Agency, the Ministry of Health, Labour and Welfare and other authorities, explains:

*Amounts and rules are as of September 29, 2026. This article is an English version of our Japanese guide, adapted for foreign residents of Japan and international investors.

• Already receiving a pension: notifications before departure, choosing the receiving account and currency, and the annual Status Report
• Not yet receiving a pension: voluntary National Pension enrollment, "kara" periods (periods counted only for eligibility), and claiming your pension from abroad
• Countries whose pension coverage can be combined with Japan's under a social security agreement
• Japanese tax on your pension, and countries where a tax treaty exempts it
• Health insurance and Long-Term Care Insurance
• Visas whose requirements can be met with pension income (Thailand, Malaysia, the Philippines, Portugal, Spain and Greece)

*This article is a general explanation based on information published as of September 29, 2026 (Japan Pension Service, Ministry of Health, Labour and Welfare, National Tax Agency, Ministry of Finance, Ministry of Foreign Affairs, municipalities, and foreign government agencies and diplomatic missions). Rules, amounts and exchange rates change. For individual pension claims and tax decisions, please check with a pension office, tax office or tax accountant.

Conclusion: your pension can be paid abroad. Decide on notifications, tax and health insurance before you move

A Japanese pension is paid regardless of the country you live in. Compared with living in Japan, what changes are the procedures, the tax and the health insurance. The preparations for people already receiving a pension and those not yet receiving it are as follows.

As a guide to pension amounts, the average Employees' Pension (including the basic pension) is JPY 151,142 a month (end of FY2024), and the average Old-Age Basic Pension (National Pension) is about JPY 60,000 (including people who also receive an Employees' Pension). For FY2026, the full National Pension is JPY 70,608 a month per person, and the model pension for a couple (a household where the husband worked for 40 years on an average salary) is JPY 237,279 a month. As later chapters show, these amounts clearly separate the visas you can qualify for from those you cannot.

For the differences between permanent residence, long-stay visas and citizenship, see our explanation of permanent residence, citizenship, visas and tax residence; for visa costs by country, see our overview of permanent residence and long-stay visa costs worldwide.

Already receiving: notifications before departure and choosing a receiving account

Notifications to file before departure

If you are receiving a pension and will live abroad, submit the "Registration (Change) of Address and Receiving Financial Institution for Pension Recipients Living Abroad" form to the Japan Pension Service. The deadline is the end of the month two months before the pension payment date. For example, to switch to your overseas address and account from the April 15 payment, the deadline is the end of February.

For recipients living in Japan, address changes are reflected automatically through the My Number system, so in principle no change-of-address form is needed. This does not work when you move abroad, so you must notify the Japan Pension Service yourself.

Japanese account vs. overseas account

If you live in Thailand, Malaysia or the Philippines and receive your pension in a local account, it will be sent from yen into US dollars, and then converted from US dollars into the local currency by your local bank. Fees at the receiving bank and the exchange rate used (the spread between the bank's buying and selling rates) depend on that bank's rules, so check them before you open an account. How much foreign exchange actually costs is explained in our guide to the FX costs (spreads) of international transfers.

As in Japan, pensions are paid on the 15th of even-numbered months, covering the two preceding months. For overseas accounts, the date the money actually arrives varies by country and bank.

Already receiving: what to do every year abroad (Status Report and certificate of residence)

For recipients living in Japan, the Basic Resident Register confirms that they are alive, so in principle they do not submit a Status Report. Recipients living abroad must submit a Status Report once a year.

For Japanese nationals: the certificate of residence can be requested at a Japanese diplomatic mission by Japanese nationals who have already been living in the country for three months or more, and in principle it also requires that you are not registered as a resident in Japan (the fee is the equivalent of JPY 1,200 per copy). You need your passport and a document confirming your address, such as a local residence permit or a utility bill. Since May 27, 2025, an electronic certificate of residence (e-certificate) is also available (availability depends on the diplomatic mission).

There may be a period when a certificate of residence cannot be obtained, for example if your birth month comes before you have been abroad for three months. Before departure, check when your first Status Report will arrive and whether you will be able to obtain the certificate by then, to avoid a suspension of payments.

Not yet receiving: moving at 50–64 (voluntary enrollment, kara periods and claiming from abroad)

If you move abroad before you start receiving a pension, you are no longer compulsorily enrolled in the National Pension. For Japanese nationals there are two options: (1) enroll voluntarily and keep paying premiums, or (2) do not enroll voluntarily and have the period counted as a "kara period" toward eligibility only. The procedures before departure are as follows.

Voluntary National Pension enrollment

Calculated with FY2026 amounts, five years (60 months) of voluntary enrollment increases the Old-Age Basic Pension by about JPY 106,000 a year (full amount JPY 847,300 × 60/480). The premiums paid total JPY 1,075,200, so you would recover them in about 10 years if you start receiving the pension at 65 (if you live in a country where Japanese withholding tax applies, it takes longer). With the additional premium, paying JPY 400 a month adds "JPY 200 × the number of months paid" to the annual pension, so it pays for itself in two years. Premiums and pension amounts are revised every fiscal year.

Japanese nationals can also remain in iDeCo (the individual-type defined contribution pension) while voluntarily enrolled (since May 2022). Without voluntary enrollment, you can no longer contribute to iDeCo and become an "investment instructor" who only directs the investment of existing assets.

For Japanese nationals: kara periods (periods counted only for eligibility) mean past contributions are not wasted

From April 1986 onward, periods in which a Japanese national lived abroad between the ages of 20 and 59 without enrolling voluntarily are "kara periods" (periods counted only for eligibility). Kara periods are not reflected in the pension amount, but they count toward the 10-year eligibility requirement.

For example, someone who paid premiums in Japan for 8 years and then lived abroad for 12 years meets the 10-year requirement with 8 years paid + 12 years of kara periods = 20 years. The Old-Age Basic Pension they receive is based on the 8 years paid: JPY 169,460 a year at FY2026 amounts (full amount × 96/480). For those who remain Japanese nationals, moving abroad does not, as a rule, mean losing the pension you have paid for.

Pensionable age and claiming your pension from abroad

People living abroad are not sent the pre-filled pension claim form that is normally mailed before the pensionable age. You must obtain the claim form yourself and submit it, on or after the day before your birthday at the pensionable age, to the pension office with jurisdiction over your last address in Japan (or a local pension consultation center). The claim form can be downloaded from the Japan Pension Service website. Be sure to attach the "Registration (Change) of Address and Receiving Financial Institution for Pension Recipients Living Abroad" form from the previous chapter, and, if you live in a country where a tax treaty exempts the pension, also submit the "Application Form for Income Tax Convention (Form 9)". If you receive a corporate pension (such as a defined benefit corporate pension or a pension fund), you must notify each payer of your address and account separately.

Attached documents such as a certified copy of the family register (koseki) must be issued on or after the date your entitlement arose and within six months before the date you submit the claim. How Japanese nationals can obtain a koseki certificate while abroad is explained in obtaining a family register certificate from abroad (in Japanese). If you live in a country that has a social security agreement with Japan providing for the totalization of periods, and you also have coverage in that country, you can claim your Japanese pension through that country's pension institution.

If you have a spouse: the spousal supplement (kakyu nenkin)

If you have 20 years or more of Employees' Pension coverage and, when you turn 65, you support a spouse under 65, a spousal supplement (kakyu nenkin) is added to your old-age Employees' Pension. For FY2026 it is JPY 243,800 a year for the spouse plus a special addition (JPY 179,900 if the recipient was born on or after April 2, 1943), for a total of JPY 423,700 a year, paid until the spouse turns 65. It is paid even if you live abroad, but documents showing that you support your spouse are required when you claim.

Be careful about the interaction with deferral. While you defer your old-age Employees' Pension, you cannot receive the spousal supplement, and it is not increased by the deferral. If your spouse is younger than you, decide whether to defer taking the amount of the spousal supplement into account.

Social security agreements: can periods worked abroad be combined?

Social security agreements prevent double enrollment in the pension systems of Japan and the partner country and allow coverage periods in both countries to be combined (totalized) when determining eligibility. With totalization, you may be able to receive a Japanese pension even if your Japanese coverage is less than 10 years, by adding the periods in the partner country.

Most people who move abroad after retirement do not work in their new country, so the existence of an agreement often has little effect on the pension amount. It matters for people who have previously worked and paid contributions in a partner country. If a country where you worked in the past is a partner country, you may be able to combine the periods and receive pensions from both Japan and that country. Note that if you work or run a business in your new country, you may be required to join its social insurance system regardless of any agreement.

Tax: withholding in Japan and taxation in your new country

20.42% withholding on pensions paid to non-residents

Once you live abroad and become a non-resident for Japanese tax purposes, public pensions are subject to 20.42% withholding (20% income tax + special reconstruction income tax). The taxable portion is the pension minus "JPY 50,000 a month (JPY 95,000 if you are 65 or over) × the number of months covered". For non-residents, tax on the pension is settled by this withholding alone (separate withholding taxation), and you cannot use deductions such as the medical expense deduction through a tax return.

If you live in Japan and are 65 or over with an annual pension of JPY 1,813,704, the public pension deduction (JPY 1.1 million) and the basic deduction (JPY 1.04 million for 2026 if total income is JPY 1.32 million or less) mean that no income tax is due. As a non-resident, the deduction system is different, so the same pension is subject to about JPY 138,000 a year of withholding in Japan (if you live in Japan you pay resident tax and NHI and long-term care premiums, so the difference in your total burden is smaller than this). The tax treaties described next can exempt you from this withholding.

Countries where a tax treaty exempts the pension from Japanese tax, and where it does not

If the tax treaty between Japan and your new country provides that pensions are taxable only in the country of residence, filing the "Application Form for Income Tax Convention (Form 9)" exempts you from Japanese withholding. File it by the day before the first payment date via the pension payer (the Japan Pension Service). The Japan Pension Service publishes a "List of Countries and Regions with Tax Treaties" (75 countries and regions as of January 2025) where this filing exempts the pension from withholding. Malaysia, the Philippines, Portugal, Greece, Spain, Singapore, Australia and the United States are on the list; Thailand is not.

Thailand differs from the other countries in that Japanese withholding still applies despite the tax treaty. If you receive a pension in Thailand, Japanese tax is withheld (20.42% on the part above JPY 95,000 a month, if you are 65 or over), and in years when you remit money to Thailand you may also need to file a Thai tax return. Thailand's remittance-based taxation is explained in detail in Thailand relocation: requirements and costs.

Malaysia attaches the condition that foreign-sourced income must "have been taxed in the source country" to its exemption. Whether a pension exempted from Japanese withholding by Form 9 meets this condition is not clear from Malaysian rules alone. Before planning your finances on the assumption that the pension will be taxed in neither Japan nor Malaysia, check with a Malaysian tax professional.

Japanese resident tax is levied on people who have an address in Japan on January 1. Even if you move abroad during the year, resident tax for that fiscal year is due in full. If you have no address in Japan on January 1 of the following year, you will not be taxed from the following fiscal year. Income tax and resident tax in the year of departure, appointing a tax agent, and other procedures such as NISA and iDeCo are explained in tax and resident registration procedures when moving abroad.

Health and long-term care insurance: once you leave the resident register, NHI, LTCI and Late-Stage Elderly Medical Care end

A moving-out notification is required if you will live abroad for one year or more, and keeping your resident registration in order to continue using NHI is not something the system envisages. After you move, your medical cover will mainly be private health insurance in your new country. Some countries, such as Thailand with its O-A visa, make health insurance a visa requirement. Private insurance premiums rise with age, and some products have a maximum entry age, so it is safest to confirm that you can obtain health insurance in your new country before you look at visas.

If you move abroad right after leaving your job, you can continue your employer's health insurance voluntarily (for up to 2 years). Moving abroad is not among the reasons for loss of coverage listed by the Japan Health Insurance Association (Kyokai Kenpo), and as long as you pay the premiums, you are covered by overseas medical expense reimbursement if you fall ill abroad (travel for treatment is excluded). However, since April 2020, dependants under employee health insurance must in principle have an address in Japan, so unless an exception applies (such as studying abroad or accompanying someone on an overseas assignment), a spouse who moves abroad with you is removed as a dependant.

Country comparison: visas you can qualify for with a pension

Many visas for retirees can be qualified for with either a monthly pension income or a bank deposit. The requirements of the main countries, set against Japanese pension amounts, are as follows.

What this table shows is that few countries can be qualified for with a pension alone. The Philippine SRRV can be applied for by a single person with a pension of US$800 a month and a deposit of US$15,000 (50 or over), and the average Employees' Pension reaches the pension threshold. On the other hand, Thailand's income threshold (THB 65,000 a month) is higher than the couple's model pension (JPY 237,279 a month), and Portugal's D7 requires EUR 1,380 a month for a couple. If your pension does not reach the threshold, or you are not yet receiving a pension, meeting the requirements with deposits or assets becomes the main route. MM2H requires a property purchase, so check the total funds needed, including the deposit, in Malaysia MM2H: requirements and costs.

Detailed requirements and costs by country are explained in Thailand relocation: requirements and costs, Malaysia MM2H: requirements and costs, Malaysia relocation: requirements and costs, Portugal visa types and requirements and Greece visa types and permanent residence requirements.

The number of Japanese nationals living in these countries is 72,113 in Thailand, 19,690 in Malaysia and 13,342 in the Philippines (Ministry of Foreign Affairs, as of October 1, 2025).

FAQ

If I move abroad, will I lose the pension I have paid into?

No. If you meet the eligibility requirement (10 years), you can receive your pension while living abroad. For Japanese nationals, periods living abroad between the ages of 20 and 59 (from April 1986 onward) count toward eligibility as kara periods, so, for example, someone who paid for 8 years in Japan and lived abroad for 12 years receives a pension for the 8 years paid (JPY 169,460 a year at FY2026 amounts).

Does my pension amount go down if I live abroad?

The pension is calculated in the same way as for people living in Japan. However, your take-home amount changes because (1) 20.42% withholding applies to non-residents (exempt in some treaty countries), (2) the Pension Recipient Support Benefit is not paid, and (3) payments to an overseas account are affected by exchange rates and fees.

Can I live abroad on my pension while keeping my resident registration in Japan?

A moving-out notification is required if you will live abroad for one year or more. If you keep your resident registration, National Health Insurance and Long-Term Care Insurance coverage and premiums, as well as resident tax, also continue. Continuing to be treated as living in Japan while you actually live abroad is not something the system envisages.

Should I receive my pension in a Japanese account or an overseas account?

Either can be designated (Japan Post Bank cannot be used). A Japanese account lets you keep the money in yen and use it for payments in Japan. An overseas account can be used directly where you live, but in countries such as Thailand, Malaysia and the Philippines the pension is sent in US dollars, so you incur the cost of converting to the local currency. A practical approach is to decide based on the currency of your living expenses and whether you still have payments to make in Japan (insurance premiums, taxes, etc.).

What happens if I forget to submit the Status Report?

Your pension payments are suspended. Once the Status Report arrives, the suspended amounts are paid retroactively. The Status Report arrives three months before your birth month, so obtain your certificate of residence early.

What procedures are needed if I move back to Japan?

For the pension, notify your Japanese address with the "Change of Address Notification for Pension Recipients". If you were receiving payments in an overseas account, switch to a Japanese account with the "Change of Receiving Institution Notification for Pension Recipients". At the municipal office, file a moving-in notification and join National Health Insurance (Late-Stage Elderly Medical Care for those 75 and over); as a resident of Japan, your pension is again taxed under the domestic rules.

Summary: decide on visa, tax and health insurance together

A Japanese pension can be received while living abroad. If you are already receiving it, file the "Registration (Change) of Address and Receiving Financial Institution for Pension Recipients Living Abroad" before departure and never miss the annual Status Report and certificate of residence. If you are not yet receiving it, Japanese nationals choose between voluntary enrollment (about JPY 106,000 a year more for five years of enrollment) and securing eligibility only through kara periods, and when you reach the pensionable age you must submit the claim form yourself. For everyone, before choosing a destination, check three things: (1) whether a tax treaty exempts you from Japanese withholding (20.42%) in that country, (2) whether you can obtain private health insurance there, and (3) whether your pension or your savings can meet the visa requirements. How your Japanese bank accounts, including the one receiving your pension, securities accounts and NISA are treated after you leave is explained in What happens to your Japanese bank account when you move abroad?

Sources (primary information)

• Japan Pension Service: When a pension recipient lives abroad
• Japan Pension Service: Registering the receiving financial institution for pension recipients living abroad
• Japan Pension Service: List of tax treaty countries and regions (countries where filing exempts pensions from withholding, as of January 2025)
• Japan Pension Service: Remittance currency by country (as of March 2026)
• Japan Pension Service: Registration (Change) of Address and Receiving Financial Institution for Pension Recipients Living Abroad / how to fill it in
• Japan Pension Service: Pension payment dates
• Japan Pension Service: Status Report for people living abroad
• Japan Pension Service: If the Status Report is not submitted
• Japan Pension Service: Voluntary National Pension enrollment (when living abroad)
• Japan Pension Service: Voluntary enrollment system
• Japan Pension Service: National Pension premiums
• Japan Pension Service: Old-Age Basic Pension eligibility, starting age and amount
• Japan Pension Service: Kara periods (periods counted only for eligibility)
• Japan Pension Service: Early payment of the pension
• Japan Pension Service: Deferred payment of the pension
• Japan Pension Service: Pension claims by people living abroad
• Japan Pension Service: Pre-filled pension claim forms are not sent to people living abroad
• Japan Pension Service: Spousal supplement and transfer addition
• Japan Pension Service: Domestic residence requirement for dependants
• Japan Health Insurance Association: Loss of voluntary continuation coverage
• Japan Health Insurance Association: Overseas medical expense reimbursement
• Japan Pension Service: Totalization of periods by partner country
• Ministry of Health, Labour and Welfare: Status of social security agreements (as of June 2, 2026)
• Ministry of Health, Labour and Welfare: Overview of the Employees' Pension Insurance and National Pension programs, FY2024
• Ministry of Health, Labour and Welfare: Revision of pension amounts for FY2026
• National Tax Agency: Tax Answer No. 2884, Withholding tax rates for non-residents
• National Tax Agency: Outline of withholding tax (2026 edition), withholding on income paid to non-residents
• National Tax Agency: Application form for income tax convention (exemption for retirement pensions, insurance annuities, etc.)
• National Tax Agency: Tax Answer No. 1600, Taxation of public pensions
• National Tax Agency: Tax Answer No. 1199, Basic deduction
• Ministry of Finance: List of tax treaties
• Ministry of Foreign Affairs: Japan–Thailand tax treaty
• Ministry of Foreign Affairs: Japan–Malaysia tax agreement
• Ministry of Foreign Affairs: Japan–Philippines tax agreement
• Ministry of Foreign Affairs: Signing of the new Japan–Philippines tax treaty (May 28, 2026)
• Ministry of Foreign Affairs: Japan–Portugal tax treaty
• Ministry of Finance: Signing of the Japan–Greece tax treaty
• Ministry of Finance: Japan–US tax treaty (including the amending protocol)
• Ministry of Foreign Affairs: Certificates issued by diplomatic missions (certificate of residence)
• Ministry of Foreign Affairs: Launch of electronic certificates (e-certificates) at diplomatic missions
• Ministry of Foreign Affairs: Annual report of statistics on Japanese nationals overseas (as of October 1, 2025)
• Minato City: Moving abroad and National Health Insurance
• Minato City: Overseas medical expense reimbursement
• Kawasaki City: Moving abroad and Long-Term Care Insurance
• Kokubunji City: When a Late-Stage Elderly Medical Care member moves abroad
• Abiko City: Joining National Health Insurance during a temporary return
• Japan Agency for Local Authority Information Systems: Continued use of the My Number Card after moving abroad
• Meguro City: Moving abroad
• Chuo City: Resident tax when moving abroad
• National Pension Fund Association: iDeCo changes from May 2022
• Thailand Revenue Department: Order Por.161/2566 on taxation of foreign income
• Royal Thai Consulate-General, Chicago: Non-Immigrant Visa O-A / O-X requirements
• Thailand Board of Investment (BOI): LTR visa
• Royal Thai Embassy, Oslo: Non-Immigrant O-A (long stay)
• Malaysian Ministry of Tourism, Arts and Culture: MM2H Silver
• Malaysian Ministry of Tourism, Arts and Culture: MM2H SEZ / SFZ
• Philippine Retirement Authority (PRA): Processing of SRRV applications (revised September 2025)
• Philippine National Internal Revenue Code (NIRC), Section 23
• Portuguese Ministry of Labour (DGERT): Minimum wage for 2026
• Portuguese Tax Authority: FAQ on IFICI (preferential regime for foreign income)
• Consulate General of Spain in Washington: Non-lucrative residence visa
• Greek Independent Authority for Public Revenue (AADE): FAQ on Article 5B (7% tax for foreign pensioners)
• [Private] PwC Malaysia: Conditions for the exemption of foreign-sourced income
• Mitsubishi UFJ Research & Consulting: Foreign exchange rates

The rules and amounts in this article are based on information published as of September 29, 2026.