What Is the Retirement Income Declaration Form? How to Fill It Out and When to Submit

When leaving a company in Japan, you may receive a "Declaration Concerning Receipt of Retirement Income" (退職所得の受給に関する申告書). It affects how tax is withheld from severance pay, but many find it confusing.

This article explains the form's role, how to complete it, where to submit it, and consequences of not filing.

What is the retirement income declaration form?

This form tells your employer how to calculate income tax on retirement allowances (severance, lump-sum payments, etc.). You complete it and submit it to the company you are leaving.

The employer uses it for withholding tax on retirement income. The tax deducted from your severance depends on what you declare.

When and who completes it?

• The departing employee (or an agent in some cases)
• Around resignation, when the company provides the form
• Submit to HR/payroll at the departing company
• Serves as basis for the withholding tax slip

Key fields to complete

① Type of retirement income

Choose general retirement allowance (usual case), short-term allowance, or specified executive allowance. Most employees select general retirement allowance.

② Years of service

Enter years from hire to resignation. Fractions under one year are often calculated monthly per company practice or work rules.

③ Disability or widow deductions

If applicable, enter deduction type and amount. Leave blank or write "none" if not applicable.

④ Whether to submit the declaration

You choose submit or do not submit. Submitting applies the retirement income deduction and favorable tax calculation.

Difference between submitting and not submitting

Submitting applies the retirement income deduction and usually reduces tax. This is the common choice.

If you do not submit, severance may be taxed like regular salary. For large severance, tax can increase significantly—do not skip submission lightly.

Where do you submit it?

Submit to HR/payroll at the company you are leaving. It is not filed directly with the tax office. The employer withholds tax and reports as required.

1. Receive the form from the company
2. Complete required fields
3. Submit to departing company HR/payroll
4. Company withholds tax and pays severance
5. Withholding tax slip issued the following January

Do you need a tax return?

If severance is your only income, a tax return is often unnecessary. You may need one if you received severance from multiple employers or claim certain deductions or furusato nozei adjustments.

FAQ

Q. What if I forgot to submit the form?

Contact the company to submit it. If withholding is already done, you may need to correct via tax return.

Q. Should I submit if severance is small?

Submitting is usually advantageous to apply the retirement income deduction. If severance is within the deduction amount, income tax may be zero.

Q. Do I submit to my new employer?

No. Only the company you are leaving.

Summary | Complete and submit before leaving

The retirement income declaration form determines tax on severance. Complete it and submit to your departing employer. Submission applies the retirement income deduction and is usually beneficial. It is easy to overlook among exit paperwork—complete it promptly when received.

※This article provides a general overview of relevant systems and does not reflect individual employment terms or company work rules. Please confirm specific handling with your employer's HR department; for tax matters, consult the tax office or a tax advisor.