凡全部符合以下4 项条件的申请者，将丧失国民年金或厚生年金以及共济组合被保险者资格，在出国后2 年以内提出申请时，原则上可以支付给退出补助费。
② 属于国民年金第1 号被保险者，其保险费缴纳完毕期间的月数以及保险费半价免除期间月数之二分之一的月数加在一起后的总月数，或者厚生年金保险的被保险者期间，满6 个月以上者
③ 在日本没有住址者(只限于1994 年11 月9 日以后，有在留资格并住在日本，其后离开日本的人)
另外由于退还的那部分年金中扣除了20%的税, 您可以委托一位住在日本的朋友做您的纳税管理人, 为您申请退还那部分税金。具体做法为:
1.Before leaving Japan, you should have gotten a 納税管理人の届出書（外国人用）Nozeikanrinin no todokedesho (gaikokujin-yo) [Declaration Naming a Person to Administer the Taxpayer’s Tax Affairs (For use by aliens)] form, appoint a tax representative and submit the form to your local tax office (in the jurisdiction where your residence is located). The Tax Representative must be a resident of Japan.
2.After leaving Japan, file for the Lump-Sum Withdrawal Payment. You were probably given these forms before you left. You will need to submit this form along with your pension book, a copy of your passport, and your bank information.
3.Once you have received your Lump-Sum Withdrawal Payment, send an original (no copy) of the 支給決定通知書 Shikyu Kettei Tsuuchisho [Notice of the Lump-sum Withdrawal Payment] to your tax representative in Japan.
4.Designate a Bank Account for Tax Refund & file for the Tax Refund. Have your tax representative go to the same tax office as before and file the Kakutei Shinkokusho on your behalf. The refund will be deposited into your tax representative’s bank account that he/she will designate at the time of filing. He/she will then transfer the money to you.
5.The application must be made within 5 years after leaving Japan. You may file for the pension tax refund as soon as you receive your Lump-sum Withdrawal Payment receipt. You do not need to wait until January 1st of the following year in order to file as with other tax refunds.
以上资料参考于 日本社会保险厅 http://www.sia.go.jp/
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