Normally, people who are not U.S. citizens can receive U.S. Social Security benefits if they are outside the U.S., if they meet certain requirements. Under the agreement, you can receive benefits if you are a U.S. citizen or a Japanese citizen, a refugee, stateless person, or anyone entitled to benefits for dependent or surviving persons based on the social security record of one of these people, as long as you reside in Japan. If you are not an American or a Japanese citizen and you live in another country, you cannot receive benefits. Restrictions on U.S. services are explained in Your Payment While You Are Outside The United States. Any foreigner wishing to apply for an exemption from U.S.

Social Security and Medicare taxes on the basis of a totalization agreement must obtain an insurance certificate from the social security authority of his country of origin and present such proof of insurance to his employer in the United States, in accordance with procedures 80-56, 84-54 and Ruling 92-9. An alternative procedure is provided in these revenue procedures for a foreigner who is unable to obtain a certificate of coverage from his country of origin. The Social Security Agreement between the United States and Japan distinguishes between individuals, nationals employed by one company to work in the territory of the other state (for example. B a U.S. company transfers a worker to Japan), nationals employed by its government (. B for example, a Japanese citizen working at the U.S. Embassy), self-employed persons and persons hired in their country of employment by a company established in one of the contracting states (for example, a U.S. company hires a Japanese national to work in Japan.B). Under the U.S. Social Security Agreement. S.-Japan, a worker is exempt from paying a double tax on the same income if the duration of employment in the other country does not exceed five years.

It should also be noted that the agreement allows for an extension beyond this five-year period, but the competent authorities will have to be asked for such an extension. In Japan, both chambers of the Japanese parliament must vote in favour of the agreement after the agreement is signed. For Japan, the agreement covers social security taxes (including, in some cases, the share of health insurance in Japan) and social security benefits for pensions, disability and survivors. The National Pension Fund and the Workers` Pension Fund, which are professional pension funds, whose participation and contributions are optional, are not covered. The pension scheme for members of local assemblies, a supplementary pension scheme for local government workers, is also not subject to the agreement. The agreement also does not apply to the old age pension or other non-contributory Japanese allowances that are paid from general income. To justify your exemption from insurance coverage under the U.S. Social Security System, your employer in Japan must apply for a coverage certificate (Form J/USA 6) from Japan`s social security agency, which levies your social security contributions in Japan.

To obtain an exemption from the Japanese system, a U.S. employer must apply for a coverage certificate (U.S./J6 form) from the Office of International Programs of the Social Security Administration. No specific form is required to require a certificate, but the application must be made in writing and contain, among other things, the worker`s full name, date and place of birth, nationality, country of permanent residence of the worker, the United States.