TN 1 (09-05)

RS 02002.095 Certificates of Coverage under the Agreement with Japan

A. Policy – General

Certificates of coverage are the forms that SSA and the Japanese authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate issued by one country serves as proof that the worker named on the certificate is:

  • subject to the laws of the country issuing the certificate, and

  • exempt from Social Security coverage and contributions on the same earnings in the other country.

B. Policy – Issuing Agency

1. United States Coverage

SSA's Office of International Programs (OIP)
P.O. Box 17741
Baltimore, Maryland 21235-7741

issues the certificates of U.S. coverage.

2. Japanese Coverage

The certificates are issued by the local Japanese social insurance agency that collects the Japanese Social Security taxes.

National Pension/Employee's Pension or the Insurance and Seamen's Insurance:

Office for International Relations
Planning Division Administration Department
Social Insurance Agency
1-2-2, Kasumigaseki
Chiyoda-ku Tokyo 100-8945
JAPAN

National Public Service Mutual Aid:

Federation of National Public Service
Personnel Mutual Aid Associations
Pension Department
1-1-10, Kudamminami
Chiyoda-ku, Tokyo 102-8082
JAPAN

Local Public Service Mutual Aid:

Pension Fund Association for Local
Government Officials
Pension Division
Pension Operation Department
Akasaka DS Building
8-5-26, Akasaka
Minato-ku, Tokyo 107-0052
JAPAN

Private School Teachers' and Employees' Mutual Aid:

The Promotion and Mutual Aid
Corporation for Private Schools of Japan
1-7-5, Yushima
Bunkyo-ku, Tokyo 113-8577
JAPAN

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002095
RS 02002.095 - Certificates of Coverage under the Agreement with Japan - 06/10/2009
Batch run: 06/10/2009
Rev:06/10/2009