This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese tax law.
Category 1 insured persons under the National Pension (kokumin nenkin) already have their premiums waived around childbirth. From 1 October 2026 (Reiwa 8), a "child-rearing exemption" (育児期間の免除) is added on top. A birth mother gets nine months following the four months around childbirth, 13 months in all. A birth father and adoptive parents get up to 12 months. The premium for fiscal 2026 is ¥17,920 a month, so a couple who are both Category 1 have 25 months, or ¥448,000, waived. There is no income test, and the exempt months still count as paid when the pension is calculated. But a father who does not file gets nothing waived.
The short answer: who, from when, how many months, how much
| Who | Months waived | Months | Amount waived (¥17,920 a month) |
|---|---|---|---|
| Birth mother (single birth) | 4 months around childbirth + 9 months of child-rearing | 13 months | ¥232,960 |
| Birth mother (multiple birth) | 6 months around childbirth + 9 months of child-rearing | 15 months | ¥268,800 |
| Birth father and adoptive parents (and a birth mother with no childbirth exemption) | From the month care began to the month before the child's first birthday | Up to 12 months | ¥215,040 |
| A couple both Category 1 (single birth) | 13 months for the mother + 12 months for the father | 25 months | ¥448,000 |
Sources: Japan Pension Service, "National Pension child-rearing exemption"[Japan Pension Service] and "National Pension premiums"[Japan Pension Service]. The amounts are this site's own calculations.
Three points to hold on to. Only months from 1 October 2026 onward qualify. There is no income test. Fathers qualify too, but nothing is waived unless they file.
First, the childbirth exemption: four months, in place since 2019
The exemption around childbirth (産前産後期間の免除) began in April 2019. When a Category 1 insured person gives birth, premiums are waived for four months, starting with the month before the month of the due date or the birth. For a multiple pregnancy it is six months, starting three months before the expected month of birth[Japan Pension Service].
- A birth counts from 85 days (four months) of pregnancy. Stillbirth, miscarriage and premature birth are included.
- You can file from six months before the due date. Filing after the birth is also fine.
- The additional premium (¥400 a month) can still be paid during these months. Periods of voluntary coverage are outside the scheme.
It is funded by raising the National Pension premium by about ¥100 a month so that all insured persons share the cost[Japan Pension Service]. The legal basis is Article 88-2 of the National Pension Act.
The child-rearing exemption arriving in October 2026
From 1 October 2026, it covers Category 1 birth parents and adoptive parents raising a child under the age of one. There are only two requirements: the parent-child relationship continues, and the parent lives at the same address as the child. There is no income requirement[MHLW]. Besides natural and adopted children, it covers a child in the supervision period of a special adoption and a child placed with adoptive or foster parents[Japan Pension Service].
Who is covered
- Birth and adoptive parents who are Category 1 insured persons (self-employed, freelance, not working)
- If both spouses are Category 1, both are covered
Who is not covered
- Category 3 insured persons (a spouse who is a dependant of a Category 2 person)
- Voluntarily insured persons
- Employees and public servants (Category 2) have a separate scheme
Mothers and fathers get different numbers of months
A birth mother gets nine months following the childbirth exemption. A birth father and adoptive parents get up to 12 months, from the month care began to the month before the first birthday. A birth mother with no childbirth exemption also gets up to 12 months.
- Wife's childbirth exemption: four months, April to July 2027 = ¥71,680
- Wife's child-rearing exemption: nine months, August 2027 to April 2028 = ¥161,280
- Husband's child-rearing exemption: 12 months, May 2027 to April 2028 = ¥215,040
- Household total = ¥448,000 (¥17,920 x 25 months)
This is not a reform of the pension system itself. It is an amendment to the National Pension Act made by the Act Partially Amending the Child and Child-rearing Support Act and Other Acts (Act No. 47 of 2024), and it is funded by the child and child-rearing support levy[MHLW pension subcommittee paper]. Every generation and every company has been paying that levy since May 2026. Since you are on the paying side, it is worth not letting the benefits slip past you. The exemption and deferral for people whose income is too low to pay is a separate scheme, explained in National Pension exemptions and deferrals.
Filing: at your municipal office or on Mynaportal, but only from 1 October
On paper, take it to the National Pension desk at your city, ward, town or village office; post is fine too. For an electronic filing, from 1 October 2026 you can do it from a smartphone on Mynaportal. You can also file it together with the childbirth exemption[Japan Pension Service].
- If you were already raising the child before 1 October, file on or after 1 October. Going to the counter in September will get you nowhere.
- The form and the filled-in sample will also be published only from 1 October. Neither is public yet.
- Birth fathers and adoptive parents must file for themselves. Do nothing and you lose the whole ¥215,040.
- A birth mother whose childbirth exemption ends in September 2026 or later, and whose parent-child relationship and shared household can be confirmed through her My Number, does not need to file. Those concerned receive a notice that the child-rearing exemption applies.
What about a child born before October
If the child is under one as of October 2026, only the months from October onward are waived.
| Date of birth | Birth mother's child-rearing exemption | Months |
|---|---|---|
| 1 January 2026 | October to December 2026 | 3 months |
| October 2026 or later | The full nine months following the childbirth exemption | 9 months |
Source for the transitional examples[Japan Pension Service]. For birth fathers and adoptive parents it runs from 1 October to the month before the first birthday.
It is worth filing even if you have already paid the premiums. Months already paid, and months of statutory exemption, payment deferral or the student payment special provision, are treated as child-rearing exemption months once you file, and the premiums you paid are set off against future premiums or refunded[Japan Pension Service].
If you stop meeting the requirements (for example you no longer live with the child), you must file to end the exemption. No filing is needed when it simply runs out at the first birthday. If you pay premiums in advance, the way they are debited may change once the exemption ends. One thing we could not confirm from published material is what happens to National Pension Fund membership during the child-rearing exemption; please check with a pension office or the Fund.
How it differs from the employee exemption during parental leave
Employees and public servants already have their social insurance premiums waived during parental leave. The new child-rearing exemption is the self-employed and freelance version of that, but the conditions are built differently.
| Point | Employees and public servants | Self-employed and freelance (Category 1) |
|---|---|---|
| Do you have to stop working? | Taking parental leave is the premise | No. Waived even while you keep working |
| Income requirement | - | None |
| Cash benefit | Parental leave benefit is paid | None. The waived premiums take its place |
| Months waived | While parental leave is being taken | 13 months for a birth mother; up to 12 for a birth father or adoptive parent |
Source: MHLW, Social Security Council pension subcommittee paper ("unlike employees ... no leave requirement is set")[MHLW]
It is hard to draw a line around "leave" for the self-employed, so the exemption applies without stopping work. On this point Category 1 has the easier deal. The conditions on the employee side (being on the payroll at month end, 14 days or more, how bonuses are treated) are set out in the conditions for the social insurance exemption during parental leave.
Your pension does not shrink, but your social insurance premium deduction does
Exempt months count towards the basic old-age pension as if the premiums had been paid[Japan Pension Service]. That is different from the full exemption for low income, which counts for only half.
- The full basic old-age pension is ¥70,608 a month, or ¥847,296 a year (fiscal 2026)
- ¥847,296 / 480 months = ¥1,765 a year per month of coverage
- 13 months for a mother gives ¥22,948 a year; 25 months for a couple gives ¥44,130 a year
- Over 20 years from age 65, that is ¥882,600 for the couple
Note: a rough figure holding the fiscal 2026 pension amount constant. The actual amount is revised every year. Source: Japan Pension Service, "Pension amounts from April 2026"[Japan Pension Service]
The additional premium can still be paid during the exemption
The additional premium (付加保険料) of ¥400 a month can be paid during both the childbirth exemption and the child-rearing exemption[Japan Pension Service]. The additional pension adds "¥200 x the number of months paid" every year for life. Over 13 months you pay ¥5,200 and your pension rises by ¥2,600 a year, so you break even in two years (this site's calculation). It is worth applying for it at the same time as you file for the exemption.
On the tax side, losing the deduction eats into the gain
National Pension premiums are fully deductible as social insurance premiums. Waive the premiums and that deduction disappears with them.
- Tax saving lost with the deduction = ¥232,960 x 20% = ¥46,592
- Net gain in take-home = ¥232,960 - ¥46,592 = ¥186,368
- At a 30% rate (income tax 20% + resident tax 10%), the net gain is ¥163,072
Even so, the pension you receive is the same as if you had paid, so the balance is firmly positive. In households where a parent or spouse was paying the premiums, note that it is that person's deduction that shrinks. Whether the National Pension itself pays off is set out with the figures in Is the National Pension a bad deal?.
What you can do now
- Check which category each spouse is insured under. Anything other than Category 1 is outside the scheme.
- File for the childbirth exemption once the due date is set. You can file from six months before. Filing early can remove the need for a birth mother to file for the child-rearing exemption at all.
- File for the child-rearing exemption once 1 October arrives. Fathers and adoptive parents get nothing waived unless they file themselves.
- Apply for the additional premium at the same time. ¥400 a month still buys you more pension during the exemption.
- File even for months already paid or paid in advance. The whole picture of the money available around a birth is in the money you can receive for childbirth and child-rearing.
FAQ
Does the father have to file as well?
Yes. The Japan Pension Service states plainly that "birth fathers, adoptive parents, and birth mothers who have not filed for the childbirth exemption need to complete the procedure". Without filing you lose up to 12 months, or ¥215,040.
Does it cover a child born before October 2026?
If the child is under one as of October 2026, the months from October onward are waived. For a child born on 1 January 2026, a birth mother gets the three months from October to December. File on or after 1 October, though.
Does it cover a dependent spouse or an employee?
No. This is a scheme for Category 1 insured persons under the National Pension; Category 3 insured persons (a spouse who is a dependant of a Category 2 person) and voluntarily insured persons are outside it. Employees and public servants have a separate exemption during parental leave.
I have already paid the premiums. Is filing pointless?
Not at all. Months already paid, and months of statutory exemption, payment deferral or the student payment special provision, are treated as child-rearing exemption months once you file. The premiums you paid are set off against future premiums or refunded.
Reference links (sources)
- Japan Pension Service, National Pension child-rearing exemption (months, transitional rules, filing, set-off and refunds)
- Japan Pension Service, exemption for the period around childbirth (four months, six for a multiple birth, when to file)
- Japan Pension Service, National Pension premiums (¥17,920 a month in fiscal 2026, and the additional premium)
- MHLW, exemption from National Pension premiums for the child-rearing period (that there is no income requirement)
- MHLW, Social Security Council pension subcommittee paper (why it was created, and the start date)
- Japan Pension Service, pension amounts from April 2026 (the full amount of ¥70,608 a month)
- National Pension Act (e-Gov) (Article 88-2)
Note: the amounts in this article are this site's own calculations, applying the number of months and tax rates to published premium and pension figures. The filing form is due to be published on or after 1 October 2026 and is not yet available. For an individual decision, check with a pension office, your municipal counter or the tax office.
