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. In general, this is the date you started working in the other country, but not before the agreement came into force. The United States has agreements with several nations, the so-called totalization conventions, in order to avoid double taxation of income in relation to social contributions. These agreements must be taken into account in determining whether a foreigner is subject to the U.S. Social Security Tax/Medicare or whether a U.S. citizen or resident alien is subject to the social security taxes of a foreign country. 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. In 2019, the United States and the French Republic recalled, through diplomatic communication, the agreement that the taxes of the French Confederation of Generalisee Contributions (CSG) and the Contribution to the Repayment of Sociate Debt (CRDS) are not social charges covered by the social security agreement between the two countries. As a result, the IRS will not challenge foreign tax credits for CSG and CRDS payments on the basis that the social security agreement applies to these taxes. If you have credits in both the U.S. and Japan, you may be eligible for benefits from one or both countries. If you meet all the essential requirements under a country`s system, you will benefit regularly from that country.
If you don`t meet the basic requirements, the agreement can help you qualify for a performance, as explained below. To justify an exemption under U.S. social insurance, a Japanese employer must also apply for a coverage certificate (form J/USA6) from Japan`s social security agency, which collects social security taxes from a particular worker in Japan.