EXPATRIATION INFORMATION

The EURAXESS Links Japan service can provide you with some information - http://ec.europa.eu/euraxess/index.cfm/links/eurRes/japan

Guide on expatriation for CNRS members seconded to a UMI - in French

Guide about expatriation for French nationals - in French

Website about expatriation - http://www.diplomatie.gouv.fr/fr/services-aux-citoyens/

 

1. TAX

Information about Japanese tax system:

Website of the national bureau of taxation: http://www.tax.metro.tokyo.jp/english/index.html

 

If you work in Japan under a Japanese contract, you will pay:

- a residence tax, paid to the ward you live in. It is calculated on the previous calendar year's salary and paid from June to May. ex: if you arrive in April 2017, you will not pay anything until next May 2018. In June 2018, you will start paying a residence tax every month based on your salary received from April to December 2017.

- income tax, paid every month from the start.

Usually both taxes are withhold directly from your paycheck every month.

 

If you work under a grant by JSPS, your grant is not considered as a taxable income.

 

If you work in Japan under a contract from another country, you usually still have to pay income tax and residence tax in Japan and have to declare your income every year. Except in some situations, when for example your main residence is still considered as the other country.

Agreements on double taxation exist between Japan and several countries:

1. France: http://www.impots.gouv.fr/portal/dgi/public/documentation.impot?espId=-1&pageId=docu_international&sfid=440

2. Switzerland: https://www.admin.ch/opc/fr/classified-compilation/19710015/

 

2. HEALTH INSURANCE 

If you are staying in Japan for more than 3 months, it is usually compulsory to enroll into the national health insurance. You will benefit from a 70% reimbursement of medical costs.It is advised to enroll even if you are not obliged to do so.

 

 3. PENSION

A good guide about the Japanese National Pension system exists:

http://www.nenkin.go.jp/n/www/english/detail.jsp?id=38

Agreements on social security exist between Japan and several countries. Depending on which country you are subscribing a retirement insurance from, you could transfer part or all your payments made to the Japanese system there.

FRANCE

  • For members who :

- are or were employed under an IIS or other Japanese contract,
- are enrolled into the Japanese pension system,
- will work again in France during their career,
- want to retire in France.

An Agreement exists between France and Japan on the retirement system. Thanks to this agreement, the payments you make into the Japanese pension system when you work in Japan can be taken into account by the French system if you want to retire there.

What is the procedure?

To benefit from this Agreement some day, you must request the japanese national pension to fill a certificate by using this REQUEST FORM, before leaving Japan.

It is also good to get from the national pension before you leave, the pension booklet (Nenkin techou).  When you retire, you will give the form to your french pension institute, which will take it into account. In any case, please keep until you retire : salary slips or certificates, nenkin techo, and this signed fom.

Is there any other option ?

If you subscribed to the French pension system for at least two years before leaving for Japan, you can continue to pay at CFE, Caisse des Français de l'Etranger. It will contribute to your pension status as if you were in France. More infomation here : https://www.cfe.fr

 

Do you want more information about your own case and a calculation ?

You can contact CLEISS (Centre de Liaisons Européenne et Internationales de Sécurité Sociale) in France: http://www.cleiss.fr/

Read the full GUIDE (French) about retirement for expatriates

 

  • Members who :

- work or used to work under a French contract,

- will continue their career in Japan under a Japanese contract,

- want to retire in Japan

Conditions are supposed to be the same as above, but the national pension system in Japan is the institute to be contacted first.

OTHER COUNTRIES

Up to now (December 2015), Japan has signed agreements on social security with Germany, United Kingdom, Korea, United States, Belgium, France, Canada, Australia, Netherlands, Czech Republic, Spain, Ireland, Brazil, Switzerland,Hungary.

Under preparation : Italy,India,Luxembourg

Please check the latest information on : https://www.nenkin.go.jp/international/english/international/othercontries.html

 

4. RETURN PROCEDURE

The EURAXESS website can guide you in your relocation process to Europe  - http://ec.europa.eu/euraxess/

For FRANCE, please check the website of the Ministry of Foreign Affairs: http://www.diplomatie.gouv.fr/fr/services-aux-citoyens/

A guide about returning to France is available: http://www.ambafrance-jp.org/Livret-du-Francais-a-l-Etranger

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