Effective Dates: 10/25/2022 - Present Previous | Next

TN 24 (10-22)

RS 02002.095 Certificates of Coverage under the U.S. - Japan Agreement

A. Purpose of certificates of coverage

The Agreement requires each country to issue certificates of coverage forms to workers who, without the Agreement, would have to pay social security taxes to both countries on the same earnings. A certificate serves as proof that the worker named on the certificate is:

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    Subject to the social security taxation and coverage laws of the country issuing the certificate; and

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    Exempt from social security coverage and contributions on the same earnings in the other country.

B. Requesting a certificate of coverage

1. U.S. certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employee, employer, or self-employed person should contact SSA at:

Social Security Administration
Division of Training and Program Support International Support Branch
P.O. Box 17741
Baltimore, Maryland 21235-7741
U.S.A.
FAX Number: (410)966-1861

Request the U.S. certificate of coverage online at: https://opts.ssa.gov

NOTE: This fax number is only for requesting U.S. certificates of coverage stating that workers named in the letters are exempt from foreign social security coverage and taxation. Employers who have access to the Internet can request U.S. certificates of coverage over the Internet. See www.socialsecurity.gov/international for more information about requesting U.S. certificates of coverage via the Internet. Only an employer or self-employed worker may use the online form to request a certificate of coverage.

IMPORTANT: If an employee requests the certificate of coverage directly, SSA is required to contact the employer to confirm the accuracy of the information provided.

 

2. Japanese certificate of coverage

Advise inquirers that to obtain a certificate of coverage from Japan, they should contact their local Japanese social insurance agency:

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

Japan Pension Service
3-5-24 Takaido-nishi
Suginami-Ku Tokyo
168-8505
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 1-1,
Uchisaiwaicho 2 Chiyoda-ku,
Tokyo 100-0011
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

C. Processing requests for certificates of coverage

The responsible party will take the following actions when processing requests for certificates of coverages as indicated:

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    The employer, employee, or self-employed person writes to the appropriate authority requesting a certificate.

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    The appropriate authority issues the certificate, if appropriate.

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    The issuing agency sends the original and one copy to the requester.

    NOTE: The employer's or worker's representative (e.g., attorney or accounting firm) may request the certificate on the employer's or worker's behalf. The employee, employer, or self-employed person must present the certificate to the tax authorities in the other country upon request.

    NOTE: If the person is a self-employed U.S. citizen who is subject only to Japanese laws under the Agreement, that person must attach a photocopy of the Japanese certificate to his or her U.S. income tax return each year.

D. Required information when making a certificate of coverage request

Advise inquirers that when writing to request a certificate of coverage, they should provide the following information:

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    Full name; and

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    Social Security number when requesting a U.S. certificate or the Basic Pension number when requesting a Japanese certificate; and

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    Country of citizenship; and

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    Date and place of birth; and

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    Country of permanent residence; and

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    Name and address of employer in both countries if employed or address of trade or business in both countries if self-employed; and

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    Nature of trade or business, if self-employed; and

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    Date and place of hire by sending company, if employed; and

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    Beginning date and ending date (if known) of employment or self-employment in the other country; and

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    If the transfer is from the United States to Japan, a statement indicating whether or not the worker and any accompanying family members are covered by an employer-sponsored or other private health insurance plan while in Japan; and

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    A statement indicating whether the employee will remain an employee of the U.S. company while working in Japan or will become an employee of a Japanese company.

NOTE: If the worker will be an employee of a Japanese affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code and, if yes, the effective date of such an agreement.

E. Reference

RS 01901.070, Employment Outside the United States for a Foreign Affiliate or Subsidiary of an American Employer.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002095
RS 02002.095 - Certificates of Coverage under the U.S. - Japan Agreement - 10/25/2022
Batch run: 11/10/2022
Rev:10/25/2022