TN 24 (10-22)

RS 02002.090 Special Exceptions to the Coverage Rules under the Japan Agreement

A. Intent of special exception provision

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.

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the Agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with the proposed exception, the applicable coverage rule of the Agreement determines the worker’s coverage.

C. How to request special exceptions

An employee, employer, or self-employed person who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered.

The letter should:

  • Provide all of the information necessary to issue a certificate of coverage under the U.S.- Japanese Agreement; and

  • Explain the reasons why the special exception should be granted.

1. U.S. coverage desired

Persons wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Office of Earnings and International Operations
Division of Training and Program Support
P.O. Box 17741
Baltimore, Maryland 21235-7741
FAX Number: 410-966-1861

2. Japanese coverage desired

Persons wishing to request an exception granting Japanese coverage should write to the following address:

Japan Pension Service
International Relations Group
3-5-24, Takaido-Nishi,
Suginami-Ku, Tokyo
168-8505
JAPAN
Fax: +011-81-42-444-9019

D. Reference

  • RS 02002.095, Certificates of Coverage Under the Agreement with Japan.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002090
RS 02002.090 - Special Exceptions to the Coverage Rules under the Japan Agreement - 10/25/2022
Batch run: 11/10/2022
Rev:10/25/2022