TN 1 (09-05)

RS 02002.050 Effective Date of the Agreement with Japan

A. Policy – Effective Date

The agreement with Japan became effective on October 1, 2005.

B. Policy – Effect on Coverage

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Japanese Social Security systems are covered and taxed by only one country's system beginning October 1, 2005. The agreement doesn’t affect a worker's coverage prior to that date. If a worker had earnings before October 1, 2005 that were dually covered, those earnings would be subject to Social Security taxes 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 Agreement with Japan - 01/12/2009
Batch run: 01/27/2009
Rev:01/12/2009