Can a surviving spouse without children receive a pension?

Yes. If the deceased was enrolled in the corporate Employees' Pension, the surviving spouse qualifies for the Survivor Employees' Pension (3/4 of accrued pension), plus a 612k JPY widow supplement if aged 40-64.

Is the Japanese survivors' pension taxable?

No. All survivors' pension benefits are completely tax-free under Japanese law; zero income and resident taxes are withheld.

JapanUpdated for 2026Finance

Japan Survivors' Pension Benefit Calculator 2026 (Izoku Nenkin)

Calculate statutory tax-free Japanese Survivors' Pension payouts: Basic Pension (for spouses with dependent children) and Employees' Pension (3/4 of deceased worker's career pension) including widow supplements.

Pensions & Superannuation Social Security & Pension Salaries & Monthly Wages

Calculated Result

Total Annual Survivors' Pension

¥1,754,226

Monthly Equivalent Payout

¥146,186

Calculator Inputs

Deceased's Career Average Monthly Salary

Quick select:

Deceased's Years in Employees' Pension

Quick select:

Dependent Children Under 18

Quick select:

Widow Aged 40-64 with No Children (Widow Surcharge)

Total Annual Survivors' Pension

¥1,754,226

Monthly Equivalent Payout

¥146,186

Survivor Employees' Pension (3/4)

¥468,626

Basic Survivor Pension & Child Adds

¥1,285,600

Widow Supplement

¥0

Statutory 25-year minimum service rule applies if total career months were under 300.

Pension Components

Employees' Pension 3/4

¥468,626(27%)

Basic Pension + Children

¥1,285,600(73%)

Widow Supplement

¥0(0%)

Calculated under National Pension Act Art. 37 and Employees' Pension Act Art. 58. Survivors' benefits are 100% tax-exempt. Requires an annual income under 8.5 million JPY.

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37条 (遺族基礎年金・子の加算) 及び厚生年金保険法第58条・第62条 (遺族厚生年金3/4支給及び中高齢寡婦加算61.2万円)Last Verified: 2026-09-03

Calculation Methodology

Basic Survivor Pension = 816,000 JPY + Child Additions; Employees' Survivor Pension = Deceased Worker's Kosei Nenkin × 3/4.

Frequently Asked Questions

A surviving spouse caring for dependent children under 18 (or dependent children directly). Spouses without qualifying children cannot receive the Basic Survivor Pension.

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Japan Survivors' Pension Benefit Calculator 2026 (Izoku Nenkin)

Calculator Inputs

Pension Components

Calculation Methodology

Frequently Asked Questions

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