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iDeCo in Japan's Year-End Adjustment: How to Claim

Last updated: 19 October 2026 · the National Tax Agency and the National Pension Fund Association · the 2026 tax year

What you pay into iDeCo, and your own matching contributions to a company defined-contribution plan (企業型DC), is deducted from income in full: the deduction for small-business mutual aid and similar premiums (小規模企業共済等掛金控除). If it comes out of your salary, your employer already counts it and you do nothing. If you pay iDeCo from your own bank account, you hand the contribution certificate in with the year-end adjustment (年末調整) forms. On a salary of ¥5,000,000, ¥20,000 a month gives back ¥12,200 of income tax and takes ¥24,000 off resident tax. How iDeCo changes each month’s pay is in the guide to iDeCo and your monthly take-home.

This is a general explanation for an employee. Your employer, your iDeCo provider and the National Tax Agency are the authority on your own case.

Paid through payroll: nothing to do

If your employer takes the contribution out of your salary — iDeCo paid by the employer on your behalf (事業主払込), or matching contributions to a company plan (マッチング拠出) — it is already in the monthly withholding, and the year-end adjustment includes it too. No certificate is sent for these contributions, and you do not write them on the form. Your employer’s own contributions to a company plan are neither your income nor your deduction.

Paid from your own account: the certificate

The National Pension Fund Association (国民年金基金連合会) posts a contribution certificate (小規模企業共済等掛金払込証明書). For 2026:

Where it goes on the form

On the Application for Deduction for Insurance Premiums (保険料控除申告書), in the box for 小規模企業共済等掛金控除, write the year’s total from the certificate on the line for individual-type pension contributions (確定拠出年金法に規定する個人型年金加入者掛金). Cut out the page of the postcard marked 重要 (important) and attach it. The total includes October to December as amounts still due; if a December debit then fails, the deduction was too large and you correct it with a tax return.

If you miss the year-end adjustment

What it saves: two examples

¥20,000 a month (¥240,000 a year) paid from your own account, for somebody single, aged 30, in Tokyo, paid the same salary each month:

SalaryContributions a yearIncome tax back in DecemberResident tax less the next yearTogether
¥5,000,000¥240,000¥12,200¥24,000¥36,200
¥8,000,000¥240,000¥49,000¥24,000¥73,000

Resident tax is a flat 10%, so it falls by the same amount on both salaries; income tax falls by more on the higher salary, because more of its income is taxed at a higher rate.

Questions people ask

Do I need the certificate if iDeCo comes out of my salary?

No. Your employer already takes the contributions into account, both in the monthly withholding and in the year-end adjustment, and no certificate is sent for them.

I lost the iDeCo certificate. What now?

Ask the company that keeps your iDeCo records for a new one; it takes about two weeks. If you set up an e-私書箱 account, the electronic certificate can be downloaded from there instead.

Can I claim iDeCo on a tax return instead?

Yes. If it was not in the year-end adjustment, put it on a tax return with the certificate. An employee filing only for a refund can do this after the year ends rather than only in the February to March season.

Sources

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