Are public disability pension payments taxable in Japan?

No. Public disability pensions (both Basic and Employees' components) are 100% tax-free under Japanese tax law.

What is the dependent child addition for disability pensioners?

Recipients of Grade 1 or 2 pensions with dependent children under 18 receive an additional 234,800 JPY/year per child for the first two children.

JapanUpdated for 2026Finance

Japan Disability Pension Benefit Calculator 2026 (Shougai Nenkin)

Calculate statutory tax-free public disability pension benefits under Japan's National Pension Act (Tier 1) and Employees' Pension Act (Tier 2) across Grades 1, 2, and 3, including child additions.

Pensions & Superannuation Medical & Clinical Social Security & Pension

Calculated Result

Total Annual Disability Pension (Tax-Free)

¥1,650,800

Monthly Equivalent Payout

¥137,567

Calculator Inputs

Disability Severity Grade

Pension Enrolled at First Medical Exam

Dependent Children Under 18

Quick select:

Total Annual Disability Pension (Tax-Free)

¥1,650,800

Monthly Equivalent Payout

¥137,567

Tier 1 Basic Disability Pension

¥816,000

Tier 2 Employees' Disability Pension

¥600,000

Child Additions

¥234,800

Disability pension payouts are 100% tax-free under Japanese law.

Pension Composition

Basic Disability Pension

¥816,000(49%)

Child Additions

¥234,800(14%)

Employees' Pension Surcharge

¥600,000(36%)

Calculated under 2026 statutory rates (Grade 1: 1.02M JPY/year, Grade 2: 816k JPY/year). Requires fulfilling the first consultation date and premium contribution criteria.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 国民年金法第30条 (障害基礎年金) 及び厚生年金保険法第47条 (障害厚生年金1級・2級・3級及び最低保障額算定基準)Last Verified: 2026-09-03

Calculation Methodology

Grade 1 = 816,000 JPY × 1.25 + Child Additions; Grade 2 = 816,000 JPY + Child Additions. Corporate workers receive Tier 2 wage-proportional top-ups.

Frequently Asked Questions

If enrolled in the Employees' Pension at your first medical consultation date, you receive both Tier 1 Basic and Tier 2 Employees' Pension benefits (Grades 1 to 3). Self-employed workers receive only Tier 1 Basic Pension (Grades 1 & 2).

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Japan Disability Pension Benefit Calculator 2026 (Shougai Nenkin)

Calculator Inputs

Pension Composition

Calculation Methodology

Frequently Asked Questions

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