TN 24 (10-22)

RS 02002.050 Effective Date of the U.S. - Japan Totalization Agreement and Effect of Coverage

A. Effective date

The Totalization Agreement with Japan became effective on October 1, 2005.

B. Effect on coverage

If both the U.S. and Japanese social security systems cover a worker's employment or self-employment, the Agreement provides that beginning October 1, 2005, only one country's system will cover the worker's employment or self-employment. The Agreement does not affect a worker's coverage prior to that date.

If a worker had dually covered earnings before October 1, 2005, those earnings remain subject to social security taxation in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002050
RS 02002.050 - Effective Date of the U.S. - Japan Totalization Agreement and Effect of Coverage - 10/25/2022
Batch run: 11/10/2022
Rev:10/25/2022