2024年4月10日のニューヨーク外国為替市場で円安が加速し、円相場は1ドル=153円台まで下落。これにより外国人が日本を旅行する機会が増えると予想される。一方、海外へ移住する日本人も増加しており、海外移住時の国民年金についての問題が発生している。中川義隆税理士法人が海外移住時の国民年金について解説。国民年金の受給や加入方法、メリット、手続きなどについて詳細を説明。日本円が海外で支払い可能か、国籍や居住地による条件を考慮する必要がある。
On April 10, 2024, in the New York foreign exchange market, the yen depreciated rapidly in response to the announcement of the US Consumer Price Index, and the yen exchange rate temporarily dropped to the 153 yen per dollar level. This depreciation against the dollar is the first time in 34 years since 1990, and it is expected that the opportunities for foreigners to travel to Japan will increase in the future.
On the other hand, the number of Japanese people moving abroad has been increasing year by year. Some people may be considering moving abroad for their retirement, but a question may arise about whether they can still receive their pension payments. In this regard, there may be potential issues to take into consideration.
Therefore, this time, Yukitaka Nakagawa of Nihon Klaus Certified Public Tax Accountants, based on his extensive knowledge and experience gained from years of tax and accounting services, will explain about the national pension when moving overseas.
Table of Contents
Can you receive the national pension even if you move overseas? Or not?
Can overseas residents voluntarily join the national pension system?
What are the benefits of joining the national pension system when moving abroad?
What procedures are required to receive the national pension when moving overseas?
Generalization
Can you receive the national pension even if you move overseas? Or not?
In other words, if the total period of contribution and exemption of the national pension exceeds 10 years, you can receive the national pension even if you move overseas. Also, if the pension to be received is a pension, and if Japan has concluded a tax convention regarding pension receipt with the country where you reside, you can be exempted from paying income tax by completing the necessary procedures. If you pay, you can receive it.
There are two ways to receive the pension:
1. If you specify a financial institution in Japan
If you live overseas, you can specify a financial institution in Japan as the recipient of your pension. However, you cannot specify “Japan Post Bank” as the transfer destination.
2. If you specify a financial institution overseas
If you specify a foreign financial institution as the recipient of the pension, please provide the financial institution’s name, account number, etc., and attach documents such as an account certificate, a copy of a checkbook, and a copy of a passbook. However, when transferring funds to a foreign financial institution, the currency to be transferred is designated for each country, so you cannot specify the required currency individually.
Can overseas residents voluntarily join the national pension system?
If you are moving overseas, you do not need to join the national pension system. However, if you are a Japanese national, you can voluntarily join the national pension system. There are procedures and conditions for paying overseas franchise fees, and in general, you need to pay them yourself.
If you are an overseas resident and wish to join the national pension system, we recommend that you contact the Japan Pension Service directly. Furthermore, if you work in a country with a social security system, special rules may apply to registration and payments abroad, so be sure to check the details according to your situation.
What are the benefits of joining the national pension system when moving abroad?
There are three benefits of joining the national pension system:
・Benefit 1
If there is a possibility of returning to Japan in the future, by continuing to join the national pension system even after returning, you can receive the pension. The longer you contribute, the more benefits you can receive, which will help in planning your future life.
・Benefit 2
By participating in the national pension system, you can prepare for risks such as retirement, disability, and death. In case the member becomes elderly or disabled, they can receive pensions, and in the event of the member’s death, survivor benefits can also be received.
・Benefit 3
If you are a member of the national pension system, depending on your contribution period, you may be able to join the National Pension Fund. By joining the National Pension Fund, you can enjoy benefits such as an increase in future pension payments.
What procedures are required to receive the national pension when moving abroad?
If you have moved abroad and want to apply for a pension, or if you are already receiving a pension and have moved from Japan to another country, please submit the “Notification of Foreign Address and Financial Institution Registration (Change)” to the Japan Pension Service.
In the “Notification of Foreign Address and Financial Institution Registration (Change),” please fill in your current address (overseas), the name of the bank to receive the pension, the branch name, the bank address, account number, among others. If you are living in Japan, the “Residence Card” issued by the municipality serves as proof of your current address.
On the other hand, if you are living abroad, you do not have a “Residence Card.” Therefore, the “Certificate of Residence” issued by the Japanese Embassy or Consulate in your country of residence is considered a valid document to prove your current address.
If you are a resident of a country with which Japan has a tax treaty and wish to receive a Japanese pension, do not forget to submit the “Tax Treaty Notification.” By submitting the “Notification of Tax Treaty,” the pension is generally exempt from taxation. Instead, you will pay taxes only in the country where you reside, following that country’s tax laws.
You can check information about the countries where Japan has tax treaties on the website of the Japan Pension Service.
Generalization
According to the statistics on overseas residents by the Ministry of Foreign Affairs, as of October 1, 2023, the number of permanent residents reached a record high of about 574,000. Due to the impact of the COVID-19 pandemic, the number of long-term stayers studying and living abroad is decreasing, while settlers seeking a better life and work overseas are increasing year by year.
In the long run, due to the aging population, there may be an increase in the burden of social security. Your life plans and the international economic situation will change over time. If you are planning to move abroad in the future, it is advisable to consider receiving the national pension as security for your future life.
●Interview cooperation/ Yukitaka Nakagawa
Claras National Tax Agency Executive Director, Certified Public Tax Accountant
With extensive experience in tax consulting, tax return preparation support, organizational restructuring consulting, succession and corporate succession consulting, accounting outsourcing, and early closing support for companies listed on the Tokyo Stock Exchange. Our company aims to provide advice on “Smooth Business Succession” and “Dispute-free Succession” tailored to each individual’s situation and has received high praise and trust from many clients.
Nihon Clear Tax Office (
Construction/Editing: Keiko Matsuda (Kyoto Media Line/