This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese tax law.
Every September, the Japan Pension Service mails out the "Declaration of Dependents for Public Pension Recipients" (fuyo shinzoku-to shinkokusho). It is the pension version of the dependent declaration used in year-end adjustment at a company, and it is a form for people who have a spouse or dependent relatives, or who qualify as a person with a disability, a widow, or a single parent. If you do not file it, the income tax withheld from next year's pension is calculated with no deductions, and your take-home amount falls. On the other hand, if nothing on the list applies to you, filing or not filing makes no difference. Using the Japan Pension Service's guidance, here is who should file, how many yen it costs not to, and how to get the money back if you forget.
Bottom line: file it if you have deductions, skip it if you do not
| Your situation | Declaration | Why |
|---|---|---|
| Your spouse's income is 620,000 yen or less (from the 2026 (Reiwa 8) tax year; 580,000 yen for 2025) - 1.36 million yen or less if from salary; 1.72 million yen or less if from pension and the spouse is 65 or older | File it | The spousal deduction (380,000 yen, or 480,000 yen if the spouse is 70 or older) is reflected in withholding |
| You support dependent relatives (a parent living with you, a child with no income, and so on) | File it | The dependent deduction is reflected |
| You, your spouse, or a dependent relative has a disability (a disability certificate, or municipal certification based on long-term care need, and so on) | File it | The disability deduction (270,000 to 750,000 yen) is reflected |
| You are a widow or a single parent | File it | The widow deduction of 270,000 yen or the single-parent deduction of 350,000 yen is reflected |
| Your spouse earns more than the amounts above and you have no dependent relatives | No need to file | There is no deduction to reflect. The tax rate does not change |
| The declaration did not arrive | Not needed | It is not sent to people whose pension is below the level at which tax is withheld |
The Japan Pension Service states that "people to whom none of the deductions apply do not need to file"[Japan Pension Service]. Under the old rules, not filing meant a higher tax rate, but since the 2020 tax year the rate is 5.105% whether you file or not. The only difference is whether the deductions are subtracted.
Who gets it and when: the 2027 (Reiwa 9) forms go out from September 7
The declaration for the 2027 tax year is being mailed in stages from September 7, 2026, and it goes to people who have income tax withheld from their pension, or who receive a pension at or above the resident tax exemption ceiling for a single person. As a guide, that means a pension of 980,000 yen or more for people under 65, and 1.48 million yen or more for people 65 and older (700,000 yen or more for retirement mutual aid pensions)[Japan Pension Service].
The filing deadline is printed on the form itself (typically around the end of October). The Japan Pension Service says to file "as soon as possible even if you cannot make the deadline," so late forms are still accepted, but they may not be reflected in time for the February payment of the following year.
You can file electronically through Mynaportal, and in that case no paper filing is needed. From the 2027 tax year, a personal seal is no longer required either. If you file on paper, mail it in the enclosed reply envelope.
How many yen extra is withheld if you do not file
Withholding on a pension is calculated as "(pension paid - social insurance premiums - deductions) x 5.105%." If you do not file the declaration, the spousal deduction, dependent deduction, disability deduction and the like within "deductions" are counted as zero (the equivalent of the basic deduction is still subtracted even without the form).
| Deduction not reflected | Deduction amount (per year) | Extra income tax withheld (per year) |
|---|---|---|
| Spousal deduction (spouse under 70) | 380,000 yen | About 19,400 yen |
| Spousal deduction (spouse 70 or older) | 480,000 yen | About 24,500 yen |
| Dependent deduction (general) | 380,000 yen | About 19,400 yen |
| Disability deduction (general) | 270,000 yen | About 13,800 yen |
| Special disability deduction (living together) | 750,000 yen | About 38,300 yen |
| Single-parent deduction | 350,000 yen | About 17,900 yen |
*Calculated as deduction amount x 5.105%. There is no difference for people whose pension is small enough that the tax is already zero before the deductions are applied.
How to recover the money if you forgot or filed late
- File as soon as you notice. Late forms are accepted, and the deductions are reflected from the payment after you file. What has already been withheld is recovered with the next steps.
- File a tax return (a refund return) the following year. Use the pension withholding slip that arrives in January, and the excess income tax comes back. People with a pension of 4 million yen or less and other income of 200,000 yen or less are not obliged to file a tax return, but you can always file to claim a refund[NTA No.1600]. You can go back five years.
- For resident tax, go to your municipality. The data the Japan Pension Service sends to your municipality will not contain the deduction information either, so if you are not filing a tax return, claim the deductions in a resident tax return. For how to do that, see the resident tax return for people who do not file an income tax return.
Filing a tax return fixes both income tax and resident tax at once. If you have deductions that cannot be written on the declaration, such as the medical expense deduction or the life insurance premium deduction, settling everything through a tax return is the surest route anyway. For the whole picture of tax on pensions, see tax on pensions and the tax return.
The parts people get stuck on
- The estimated income of your spouse - if your spouse has only pension income, their income is the pension amount minus the public pension deduction. A spouse aged 65 or older with a pension of 1.72 million yen or less has income of 620,000 yen or less and qualifies for the spousal deduction (from the 2026 tax year; for 2025 it was 580,000 yen of income / a 1.68 million yen pension)[NTA No.1180]. If the spouse has salary income, 1.36 million yen or less is the guideline[NTA No.1191]. You can check the requirements in the guide to the spousal deduction.
- The special spousal deduction cannot be claimed on this form - people whose spouse has income above 620,000 yen and up to 1.33 million yen (above 580,000 yen for the 2025 tax year) qualify for the special spousal deduction, but the pension declaration does not reflect it. You claim it in a tax return.
- "Long-term care certification" and the disability deduction - even without a disability certificate, someone certified as needing long-term care can obtain a "certificate of eligibility for the disability deduction" from their municipality and qualify for the disability deduction. You apply for it at the municipal long-term care insurance counter. For details, see the single-parent deduction and the disability deduction.
- Claiming a parent who lives with you - if your parent's income is 620,000 yen or less (from the 2026 tax year; 580,000 yen for 2025) - 1.72 million yen or less for a pension-only parent aged 65 or older - and you share a household budget, they are a dependent relative. A parent aged 70 or older who lives with you qualifies for the 580,000 yen elderly dependent deduction. For the requirements, see the complete guide to the dependent deduction.
- Same details as last year - if you filed last year, the form arrives with last year's details already printed. If nothing has changed, check it and sign; correct only the parts that have changed.
What to do today
- Open the envelope and check whether any of these apply: spouse, dependent relative, person with a disability, widow, single parent. If even one applies, file it.
- If last year's details are printed, review just the estimated income of your spouse. Take care if your spouse started working or their pension went up.
- If you realize you forgot to file, wait for the pension withholding slip in January and prepare a refund return.
Frequently asked questions
The declaration of dependents has not arrived. Does that mean I do not have to file?
Yes. The declaration is sent only to people who have income tax withheld from their pension and to people receiving a pension at or above the resident tax exemption ceiling for a single person. People whose pension is below that level are not sent one and do not need to file.
I filed it even though none of the deductions apply to me. Is that a problem?
It is not a problem. With no deductions, the withholding calculation is the same as if you had not filed, and the rate stays at 5.105%.
I filed after the deadline. What happens to the earlier payments?
The deductions are reflected from the payment after you file. For amounts already withheld without the deductions, you get the money back by filing a tax return (a refund return) the following year using your pension withholding slip. A refund return can be filed for five years starting from January 1 of the following year.
My spouse and I both receive pensions. Do we both file the declaration?
The spousal deduction is claimed by one person supporting the other, so normally the one with the larger pension lists the spouse and files, and the other does not need to file unless they have dependent relatives. If each of you has dependent relatives or a disability deduction, each of you files.
Reference links (sources)
This article is based on the following materials. Pension thresholds and forms change from year to year, so please check the guidance you received.
*This article is general information, not tax advice. The withholding estimates are approximations. For individual questions, consult a pension office, a tax office, or a tax accountant.
