The HTM Knowledge Base contains information on Japanese retirement plans for outsourcing clients particularly in Tokyo, including accounting and tax issues.

Overview

The three main private retirement plans available in Japan: Tokutaikyo for businesses in Tokyo, Chutaikyo for small businesses, and the Japanese version 401K retirement plan. This article covers retirement plan regulations, tax treatment, and accounting and disclosure requirements.

Tokutaikyo Retirement Plan

Tohoren Retirement Allowance Mutual Aid plan, a plan for companies located in the Tokyo area, including advantages and disadvantages of the plan, eligibility, application, contributions, payout, and tax and accounting treatment.

Chutaikyo Retirement Plan

Chutaikyo retirement plan, the "smaller enterprise retirement allowance mutual aid" (SERAMA) plan, including advantages and disadvantages of the plan, eligibility, application, contributions, payout, and tax and accounting treatment. This plan is available for enterprises in Tokyo as well as the rest of Japan.

401K Retirement Plan

Japanese version 401K retirement plan, a defined contribution plan, including advantages and disadvantages of the plan, eligibility, application, contributions, payout, and tax and accounting treatment. This plan is available for enterprises in Tokyo as well as the rest of Japan.

These articles on retirement plans in Japan are available to HTM's outsourcing clients.

See our Human Resources Services