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

For elimination of dual coverage, the Japan-Italy Social Security Agreement covers following social security systems:
- For Japan: Public pension systems and employment insurance system
- For Italy: Public pension systems and unemployment insurance system

If you are sent from Japan to work in Italy, you will be exempted from coverage of the Italian systems from the first date of such detachment* to the last date of the detachment, but no more than 5 years from the first date of the detachment, on condition that you are covered by the Japanese public pension system and the employment insurance system.
* From the date of entry into force of the Agreement, if you have already been detached before the entry into force of the Agreement.

If you, covered by the Japanese pension system and the employment insurance system, are sent to work in Italy, please submit a photocopy of your Japanese Certificate of Coverage to your employer in Italy, with a photocopy of your employment insurance enrollment confirmation notice (employer’s copy) attached to the back side of the Certificate. Please present the Certificate if the Italian authority asks for it.

If you, covered by the Japanese employment insurance system but not by the public pension system, are sent to work in Italy, please contact the coverage section, Employment Insurance Division, Employment Security Bureau, Ministry of Health, Labour and Welfare (Tel: 03-5253-1111) and ask how to apply for the Certificate of Coverage.

Notes: Italian pension systems under the Japan-Italy Social Security Agreement are as follows:

1. The general compulsory insurance for invalidity, old-age and survivors’ pension for employed persons
2. The special schemes of the general compulsory insurance for self-employed persons
3. The separate scheme of the general compulsory insurance for semi-subsidiary workers (independent workers engaged in organized and continuous labor)
4. The insurance systems replacing and excluding the general compulsory insurance specified in 1 for civil servants, teachers, journalists and entertainers

If you work as an employee on board of a sea-going vessel flying the flag of either contracting country, you will be subject only to the systems of the contracting country where your employer is located.

If you need to continue to work as a detached worker (or a self-employed person) in Italy for more than 5 years, you can continuously be covered by the systems of the sending country as far as the total detachment period (original detachment period and extension period) is not expected to be more than 10 years, if related institutions of both countries agree based on individual examination.

If you, a detached worker or a self-employed person, have already been working in Italy before the date of entry into force of the Agreement, you will be exempted from the Italian systems for 5 years from the date of entry into force of the Agreement, as long as such detachment is expected to end within 5 years from the date of entry into force of the Agreement. In this case, please ask your employer to apply for a Japanese Certificate of Coverage at the Japan Pension Service branch office and receive your Certificate after the entry into force of the Agreement. Then please submit a copy of the Certificate to the Italian authority and complete the procedure to end the coverage by the Italian systems.

Please note, according to the Japan-Italy social security agreement, your employer needs to apply for a Japanese Certificate of Coverage within 6 months beginning the date of entry into force of the Agreement if you have already been working in Italy on the date of entry into force of the Agreement.

However, if you apply it after 6 months, you cannot be exempted retroactively since the effective date, and you are exempted from the date of the application after the individual consultation between Japan and Italy.

If your application is over 6 months later, please check in the relevant box of Article 10 of the Agreement in the application for the Certificate of Coverage form.

You have to satisfy the requirements as below generally to claim Italian old-age benefits (pensione di vecchiaia).

1. You have accrued at least 20 years of contributions. Please note, if you are non-EU citizens who live outside of EU (including who live in Japan) and without contributions before 1996, you do not need to satisfy this requirement. *1
2. You have met the minimum age of 67 years old. *2
3. You have stopped working.

*1 It depends on the country in which you live and whether you contributed before 1996 or not. For more detailed information, visit the social security authority's website.

*2 Pensionable age will be adjusted, according to the increase in life expectancy.

You can file a claim for old-age pension benefits 3 months prior to the date when you become eligible for it.
Italian old-age benefits can be paid back up to five years.

If you reside in Japan, the Italian pension benefits are paid by direct deposit to your bank account in Japan.

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