Normally, people who are not U.S. citizens can receive U.S. Social Security benefits if they are outside the U.S., if they meet certain requirements. Under the agreement, you can receive benefits if you are a U.S. citizen or a Japanese citizen, a refugee, stateless person, or anyone entitled to benefits for dependent or surviving persons based on the social security record of one of these people, as long as you reside in Japan. If you are not an American or a Japanese citizen and you live in another country, you cannot receive benefits. Restrictions on U.S. services are explained in Your Payment While You Are Outside The United States. For the United States, the agreement includes Social Security taxes (including Medicare`s U.S. share) and social security, disability and survival benefits. It does not cover benefits under the U.S.
Medicare program or the security supplement. 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. This document discusses the strengths of the agreement and how it can help you work and apply for benefits. If you have worked less than 10 years in the United States and think you are entitled to social benefits, follow these basic steps: In addition, your employer must indicate whether you are staying in Japan as an employee of the U.S. company during your activity or that you become an employee of the U.S. company`s subsidiary in Japan. If you become a related company, your employer must indicate whether the U.S. company has entered into an agreement with the Internal Revenue Service pursuant to Section 3121 (l) of the Internal Revenue Code to pay U.S. Social Security taxes for U.S. citizens and residents employed by the subsidiary and, if so, the effective date of the agreement. To qualify for U.S. or Japanese benefits as part of the agreement, follow the instructions in the “Benefits Rights” section.