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    • Problem solution / Professional
    • 2026/08/17 (Mon)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Japan-U.S. Social Security Agreement ： Pensions ・ Procedures to Prevent Double Payment of Social Insurance Premiums

    For employees temporarily assigned from Japan to the United States, paying social insurance premiums in both Japan and the United States can be a significant financial burden.
    The （ U.S.-Japan Social Security Totalization Agreement ） is a system designed to prevent this double burden and allow for the aggregation of pension coverage periods in both countries when certain conditions are met.
    Note that for individuals hired locally by U.S. companies, the U.S. social security system generally applies.

    Prevention of Double Payments—The “5-Year Rule”
    Employees temporarily assigned to the United States by a Japanese employer will, in principle, continue to be enrolled in the Japanese social security system if the assignment is expected to last five years or less and certain conditions are met, such as having an employment relationship with the Japanese employer prior to the assignment.
    In such cases, based on the Japan-U.S. Social Security Agreement, they may be exempt from paying U.S. Social Security and Medicare taxes （ FICA Tax ）.
    However, this agreement does not cover all social insurance systems. Unemployment insurance, workers’ compensation insurance, and other systems must be verified separately.

    You must obtain a “Certificate of Application”
    To be exempt from U.S. Social Security and Medicare taxes, your Japanese employer must apply to the Japan Pension Service for issuance of a “Certificate of Application under the Social Security Agreement.”
    Once the certificate is issued, it must be submitted or presented to the U.S. employer or payroll administrator to ensure that Social Security and Medicare taxes are not mistakenly withheld from the employee’s pay.
    As a general rule, we recommend applying for the Certificate of Application before the start of the assignment. The application can be submitted approximately six months prior to the scheduled start date of employment.
    Please note that if payroll processing begins in the U.S. without this certificate, U.S. Social Security and Medicare taxes may be withheld. It is important to confirm the procedures with the Japanese headquarters, the U.S. subsidiary, and the payroll processing company before the assignment begins.

    If the assignment period exceeds 5 years
    If the assignment period is expected to exceed 5 years from the outset, the U.S. Social Security system generally applies.
    Furthermore, even if the assignment is initially scheduled to last five years or less, if the actual assignment period exceeds five years, the U.S. Social Security system will generally apply after the five-year mark.
    However, if it becomes necessary to extend the assignment period due to special circumstances, such as unforeseen events, the Japanese employer may submit an “Application for Extension of the Period of Applicability ・.”
    Extensions are not automatically granted; they require individual review and agreement by the relevant authorities in Japan and the United States. If there is a possibility of an extension, it is important to begin the procedures before the current coverage period ends.

    “Aggregation” of Pension Eligibility Periods
    In principle, 40 credits are required to receive U.S. Social Security Old-Age Benefits through the standard process.
    Since a maximum of 4 credits can be earned in a single year, enrollment in the U.S. system is generally required for approximately 10 years.
    Even if the credits earned in the U.S. alone do not meet the eligibility requirements, the Japan-U.S. Social Security Agreement may allow periods of enrollment in the Japanese pension system to be counted toward eligibility.
    However, in order for the U.S. to count your Japanese contribution periods toward eligibility, you must generally have earned at least 6 credits in the U.S.
    Furthermore, if you meet eligibility requirements based solely on credits earned in the U.S., you cannot add your Japanese pension contribution periods to increase your benefit amount.

    Japanese and U.S. pensions are not combined into a single pension
    Even if you meet the eligibility requirements by combining your periods of coverage, your Japanese and U.S. pensions will not be combined into a single payment.
    Japan and the United States will each calculate benefit amounts based on the periods of enrollment and premium payment records in their respective countries, and each country will pay its own pension benefits.
    The combined calculation system is primarily designed to determine whether you have met the required period of enrollment to receive a pension.

    System Reforms Under the Social Security Fairness Act
    On January 5, 2025, the Social Security Fairness Act of 2023 was enacted, abolishing the following provisions that had previously reduced Social Security benefit amounts for some recipients:

    WEP （ Windfall Elimination Provision ）
    GPO （ Government Pension Offset ） a>
    This repeal applies retroactively to Social Security benefits payable on or after January 2024.
    As a result, U.S. Social Security benefits will no longer be reduced under the WEP or GPO solely because the recipient is receiving a pension based on employment that is not subject to U.S. Social Security taxes, such as a Japanese public pension.
    However, even though the WEP and GPO have been eliminated, the following items must be verified on a case-by-case basis:

    Whether pension contribution periods in Japan and the U.S. can be combined
    Whether eligibility requirements for U.S. or Japanese pensions are met
    The actual amount of benefits that can be received
    Pension application procedures
    Tax treatment of pensions in Japan and the U.S.
    Payroll calculations and social insurance premium processing during the assignment

    Matters to confirm before the assignment begins
    When dispatching an employee from Japan to the U.S., we recommend confirming the following items before the assignment begins.

    Is the planned assignment period five years or less?
    Does the employment relationship with the Japanese headquarters continue?
    Can the employee continue to be enrolled in the Japanese social security system?
    Has a certificate of applicability been obtained? Whether FICA tax is correctly exempted in U.S. payroll processing
    Whether there is a possibility that the assignment period will be extended
    Whether salary is paid in Japan or the U.S.
    Whether there is an obligation to file U.S. federal tax ・ and state tax

    Even if you have obtained a certificate of exemption, this does not exempt you from U.S. federal or state income taxes. Please note that the treatment of Social Security taxes and income taxes are governed by separate systems.
    This article is intended to provide general information and does not constitute legal ・ or tax advice. As the applicable rules vary depending on individual circumstances, please consult a professional regarding specific cases.

    Mayumi Ozaki Accounting Office

    Please feel free to contact us in Japanese.

    • Problem solution / Professional
    • 2026/08/17 (Mon)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    ＜ Ozaki Accounting Office can help you get your tax return in time for this year ！ ＞ We can answer any questions you may have ！.

    Have you filed your tax return yet ？ Ozaki Accounting Office can help you in time ！
    Please feel free to consult us.

    If you earn income in the U.S., you must file a tax return.
    U.S. Citizens ・ Not only permanent residents, but also work visa holders, spouses of work visa holders, foreign students and OPT are also subject to this as long as they have income in the U.S.
    File correctly and you will not be in trouble later.

    We promise you.
    Comply with U.S. tax laws. Deadline Compliance （ We will follow procedures for extensions ）.
    We will respond to customers in Japanese with sincerity and reply within 24 hours.
    We will analyze your accounting situation and profit and loss statement in a friendly and professional manner, and will provide you with tax reduction services in compliance with tax laws.
    We can also handle the hassle of dealing with the transition of accountants ！

    Ozaki Accounting Office can handle a wide range of tax returns, from business to personal.
    If you receive a letter from the IRS, we will represent you and deal with it on your behalf.

    We can answer your tax questions, including tax returns needed to renew your visa ！
    For more information, please click on the yellow phone book symbol below to view the Town Guide.

    For inquiries, please feel free to contact us by sending us a message ［ below ］ or using the ［ contact form ］ in the Town Guide.

    タックスリターン会計税金

    10 gift cards for seeing Vivinavi $!

    • Problem solution / Professional
    • 2026/08/17 (Mon)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    ＜ Ozaki Accounting Office can help you get your tax return in time for this year ！ ＞ We can answer any questions you may have ！.

    Have you filed your tax return yet ？ Ozaki Accounting Office can help you in time ！
    Please feel free to consult us.

    If you earn income in the U.S., you must file a tax return.
    U.S. Citizens ・ Not only permanent residents, but also work visa holders, spouses of work visa holders, foreign students and OPT are also subject to this as long as they have income in the U.S.
    File correctly and you will not be in trouble later.

    We promise you.
    Comply with U.S. tax laws. Deadline Compliance （ We will follow procedures for extensions ）.
    We will respond to customers in Japanese with sincerity and reply within 24 hours.
    We will analyze your accounting situation and profit and loss statement in a friendly and professional manner, and will provide you with tax reduction services in compliance with tax laws.
    We can also handle the hassle of dealing with the transition of accountants ！

    Ozaki Accounting Office can handle a wide range of tax returns, from business to personal.
    If you receive a letter from the IRS, we will represent you and deal with it on your behalf.

    We can answer your tax questions, including tax returns needed to renew your visa ！
    For more information, please click on the yellow phone book symbol below to view the Town Guide.

    For inquiries, please feel free to contact us by sending us a message ［ below ］ or using the ［ contact form ］ in the Town Guide.

    タックスリターン会計税金

    10 gift cards for seeing Vivinavi $!

    • Problem solution / Professional
    • 2026/08/17 (Mon)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    ＜ TODD ACCOUNTING/Ozaki Accounting Office ＞ Side Income, Are You Filing IRS Returns ？

    Income other than company salary, such as engineering consulting, side development, Uber Eats, Etsy sales, etc., may need to be reported as a "sole proprietorship".

    Be careful if you are ！ ！

    ・ unsure of Schedule C
    ・ unsure how far to include expenses
    ・ not paying Estimated Tax ・ Side business income has increased

    Incorrectly recording expenses or filing tax returns can lead to unnecessary taxes and penalties.

    Mayumi Ozaki & Co. provides tax consultation support for side business ・ in Japanese.

    ・ Engineering side business
    ・ Freelance
    ・ Uber Eats
    ・ Etsy/Amazon sales
    ・ LLC establishment consultation
    a> Please feel free to contact us for a consultation.

    Please feel free to contact us in Japanese.

    • Problem solution / Professional
    • 2026/08/09 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    ＜ For another year of tax returns, come to Ozaki Accounting Office, a firm you can trust ＞ We will answer any questions you may have ！.

    Whenever you earn income in the U.S., you are obligated to file a tax return.
    U.S. citizens ・ Not only permanent residents, but also work visa holders, spouses of work visa holders, international students and OPT are subject to this as long as they have income in the US.
    File correctly and you will not be in trouble later.

    We promise you.
    Comply with U.S. tax laws. Deadline Compliance （ We will follow procedures for extensions ）.
    We will respond to customers in Japanese with sincerity and reply within 24 hours.
    We will analyze your accounting situation and profit and loss statement in a friendly and professional manner, and will provide you with tax reduction in compliance with tax laws.
    We can also handle the hassle of dealing with the transition of accountants ！

    Ozaki Accounting Office handles a wide range of tax returns, from business to personal.
    If you receive a letter from the IRS, we will represent you and deal with it on your behalf.

    We will answer your tax questions, including tax returns needed to renew your visa ！
    For more information, please click on the yellow phone book symbol below and see our Town Guide.

    For inquiries, please feel free to contact us by sending us a message ［ below ］ or using the ［ contact form ］ in the Town Guide.

    タックスリターン会計税金

    10 gift cards for seeing Vivinavi $!

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