According to the agreement, when you work as a worker in the United States, you are generally covered by the United States, and you and your employer pay social security taxes only in the United States. When you work as a worker in Japan, you are normally covered by Japan and you and your employer pay social security taxes only in Japan. Help fill the gaps in benefit protection for workers who have shared their careers between the United States and another country but have not worked long enough in one or both countries to qualify for social benefits. Totalization allows workers to combine work credits from both countries to receive benefits. The amount of the benefit paid is proportional to the amount of credits acquired in the paying country. Note As shown in the table, an American worker employed in Japan can only be covered by U.S. Social Security if he or she works for a U.S. employer. A U.S. employer includes a company organized under U.S. or state law, a partnership if at least two-thirds of the partners are based in the United States, a person residing in the United States, or a fiduciary company if all directors are based in the United States.
It is also a foreign subsidiary of a U.S. employer when the U.S. employer entered into an agreement with the Internal Revenue Service, pursuant to Section 3121 (l) of the Internal Revenue Code, to pay Social Security taxes for U.S. citizens and residents employed by the subsidiary. For those who do not meet the total US 40 or Japanese 25 thresholds, you can combine deposit times in both countries to meet the threshold of both countries. Although the U.S.-Japan agreement allows the Social Security Administration to count your Japanese loans to help you qualify for U.S. pension, disability or survival benefits, the agreement does not cover Medicare benefits. Therefore, we cannot count your credits in Japan to qualify for free Medicare insurance. If you do not wish to be entitled to benefits, but want more information about the agreement, write: the certificate of coverage you receive from one country indicates the effective date of your exemption from payment of social security contributions in the other country.