Notes on Individual Rules under the Japan-France Social Security Agreement

In case that you are a registered resident in Japan and you receive wages from the employer in Japan, even if you work as an employee on board a sea-going vessel flying the flag of France, you will be covered only by the social security system of Japan and exempt from coverage in France. Under this rule for crews of ships, maximum exemption period is not specified. (In case that you are not a registered resident in Japan, you will be covered by the French system and exempt from coverage in Japan.)
In case that you are a self-employed person on board a sea-going vessel flying the flag of France, you will be covered by the social security system of France and exempt from coverage in Japan. Maximum exemption period is not specified.
The procedure to apply for your Certificate of Coverage is the same as it is for general employees and self-employed persons.

In order for you to be exempt from the social security system of France while you are temporarily sent to France, you need to be covered by "Special Insurance for Persons Dispatched Abroad" under the Japanese Workers' Accident Compensation Insurance system or "insurance equivalent to the special insurance under the Japanese Workers' Accident Compensation Insurance".
When your employer sends you to work in France, he/she need to submit the form "JIGYONUSHI KAKUNIN YOSHI" to the Branch Office of Japan Pension Service(JPS Branch Office), together with an application for your Certificate of Coverage. Your employer needs to state that he/she confirms that you are covered by the said insurance on the form and enters your enrollment number.
In addition, your employer also needs to confirm that you will be in France with your accompanying spouse and children on "JIGYONUSHI KAUKUNIN YOSHI".

Under the Japan-France Agreement, there is no article specifying about self-employed persons' temporary work in the other country. Yet, self-employed persons in Japan may still submit the application for exemption from coverage of French system. This exemption may be granted upon result of individual examination by Japanese and French authorities.

If you are sent to work in France again, the detachment must begin at least one year after the completion of your last temporary detachment, to be exempt from the social security system of France.The rule also applies to workers who are sent by their employer in France to work in Japan.

Generally, if you need to continue to work in the other country for more than 5 years as a temporary detached worker (or a self-employed person), you are not granted the extension of exemption from coverage in the country. However, if you or your employer has unexpected specific reason, you may be granted extension of the period of exemption in the country for up to 1 year. If your application for the extension is not granted, you will be covered only by the system of the country in which you work during the period exceeding the initial 5 years.

As to your detachment to France which started prior to the effective date of the Agreement, you will be exempt from coverage under the social security system in France after the effective date, if the detachment to France is expected to be not more than 5 years from the effective date.
However, under the Agreement, your withdrawal from the French system by returning "Cartes vitale" to the French authority is one of the requirements to be exempt from coverage in France. And then you will be exempt from coverage in France from the month in which you return your "Carte vitale". If you do not return your "Cartes vitale" by the end of June 2007, you will be subject only to the French system until you return your "Cartes vitale". In this case, you will be exempt from coverage of the Japanese social security system till then. (Please note that you will be exempt from coverage in France for up to 5 years measuring from the effective date of the Agreement, even if your "Cartes vitale" was returned after the month of the effective date.)
If you were not issued your "Carte vitale" by French authority when the Agreement entered into force, you may be retroactively exempt from coverage of the French system from the effective date.
When your employer applies for your Certificate of Coverage to the JPS Branch Office, he/she is also required to submit the form "IKOKIKAN FUTAI BUNSHO" which reports the JPS Branch Office that you have returned your "Cartes vitale".
As to persons who are temporarily sent by their employer in France to work in Japan, they are covered only by the French system from the effective date of the Agreement.

As to the general old-age and survivors' benefits under the French pension system, there is no minimum coverage period requirement to qualify for the benefits. Therefore, when you apply for the French benefits your Japanese coverage period is not considered.
As to the disability benefits and some specified systems (such as public corporations for railway, electricity or gas etc.), you will be required at least one year coverage period under each system. If you do not have enough coverage period for the French benefits, your Japanese coverage period will be considered.

The following two calculations are used to determine your benefit amount of French old-age and survivors' benefits, and then the highest amount will be provided to you.

1. Calculation method according to the French legislation
   The benefit amount is determined based on coverage period of France.
2. Calculation method according to the Agreement
   The benefit amount is determined based on the totalized coverage periods of both France and Japan.

Though you are already receiving your French old-age or survivors' benefits at the implementation of Japan-France Agreement, you can apply for recalculation of your French benefits. According to the calculation under the Agreement, your French benefits may be increased.

You can claim for French benefits 6 months before you become eligible for the benefits. You need to pay attention to the fact that French benefits are only paid from the following month you apply for it. It is not retroactively payable for up to the time when you become eligible for the benefits.

The French benefits are paid to you every month. If you live in Japan, the benefit is directly deposited into your bank account in Japan in Japanese yen or Euro.

French coverage period is counted based on "quarter" in accordance with your income you earned during each calendar year. Accordingly, one quarter under French system is considered as three months of Japanese coverage period when you totalize both countries' coverage periods.

Since your coverage period under the French system is managed in quarters, it is impossible to tell which month is included in a quarter.
For the special provision under the Japan-France Agreement, if the date of your first medical examination lies within a calendar year which includes at least one quarter coverage period, we consider that the date belongs to the French coverage period and you satisfy the "Coverage status requirement" for Japanese disability benefits.
The same rule also applies to Japanese survivors' benefits.

In case of application for the extension of the period of exemption in France, the French liaison agency recommends to submit the “supplementary information” for the purpose of facilitating and expediting the examination procedure. (The specific form for the “supplementary information” is available via the following link.) You may submit the form together with the application form for the extension of the period of exemption in France to the JPS. (The JPS transmits it to the French liaison agency.)

＊Not for submission to the French liaison Agency (please use the “Form for Supplementary information (in French)” for submission.)

Submission of the “supplementary information” is not compulsory. (You may apply for the extension of the period of exemption in France without submitting the form for the “supplementary information”)
You may fill in the form in Japanese, French or English. Please note that, according to the French liaison agency, the period of the examination by the French side may be shortened if you fill in the form in either French or English.

If you receive Japanese pension benefits in France, your Japanese benefits are subject to income tax in France and exempt from Japanese income tax.
To be exempt from Japanese income tax under this rule, you must submit two completed "Application form for Income Tax Convention (Form 9)" to the Headquarters of Japan Pension Service. You can download the form from the Japanese National Tax Agency website.（外部リンク）