The rules of the Agreement for eliminating dual coverage described in RS 02002.055 through RS 02002.085 cover the great majority of situations where the United States and Japan would both
cover and tax a worker in the absence of an Agreement. However, sometimes the application
of the Agreement rules would yield anomalous or inequitable results. For this reason,
the Agreement includes a provision that permits the authorities in both countries
to grant exceptions to the normal coverage rules of the Agreement if both sides agree.
The intent of the special exception provision is not to provide the freedom to elect
coverage in conflict with normal Agreement rules. The purpose of the special exception
provision is to allow the worker to continue coverage in the country where the worker
normally works and has coverage, in order to ensure that the worker will meet the
eligibility requirements for retirement or disability benefits.