or are Japanese nationals and live in another country, you may not be eligible to receive benefits. Restrictions for U.S. benefits are explained in your payments during your out-of-U.S. (Publication #05-10137). Remove the double taxation of social security that occurs when a worker from one country works in another country and has to pay social security taxes to both countries with the same income. As a result of existing totalization agreements, U.S. workers and employers are currently saving about $800 million a year in foreign taxes that they don`t have to pay. If you qualify for Social Security benefits in both the U.S. and Japan and you do not need the agreement to qualify for either benefit, the amount of your benefit in the U.S.
may be reduced. This is the result of a provision in U.S. law that may affect how your benefit is calculated if you are also receiving a work-based pension that has not been covered by U.S. Social Security. . . .