AGREEMENT BETWEENJAPAN AND THE GRAND DUCHY OF LUXEMBOURG
ON SOCIAL SECURITY

AGREEMENT BETWEENJAPAN AND THE GRAND DUCHY OF LUXEMBOURG
ON SOCIAL SECURITY
Japan and the Grand Duchy of Luxembourg,
Being desirous of regulating their mutual relations in
the field of social security,
Have decided to conclude an agreement on social
security as follows:
PART I
GENERAL PROVISIONS
Article 1
Definitions
1.

For the purpose of this Agreement,(a)

The term “Luxembourg” means the Grand Duchy of
Luxembourg;(b)

The term “national” means,
as regards Japan,
a Japanese national within the meaning of the law
on nationality of Japan,
as regards Luxembourg,a person of Luxembourg nationality;(c)

The term “legislation” means,
as regards Japan,
the laws and regulations of Japan concerning theJapanese pension systems and the Japanese healthinsurance systems specified in paragraph 1 of
Article 2,
as regards Luxembourg,
the laws, regulations and statutory provisions
concerning the branches of social security of
Luxembourg specified in paragraph 2 of Article 2;

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(d)

The term “competent authority” means,
as regards Japan,
any of the Governmental organizations competentfor the Japanese pension systems and the Japanese
health insurance systems specified in paragraph 1
of Article 2,
as regards Luxembourg,
the Ministers, to the extent that each Minister
is responsible for the implementation of thelegislation of Luxembourg;(e)

The term “competent institution” means,
as regards Japan,
any of the insurance institutions, or any
association thereof, responsible for the
implementation of the Japanese pension systems
and the Japanese health insurance systems
specified in paragraph 1 of Article 2,
as regards Luxembourg,
the institution, organization or authority
responsible, in full or in part, for the
implementation of the legislation of Luxembourg;(f)

The term “period of coverage” means,
as regards Japan,
a period of contributions under the legislationof Japan concerning the Japanese pension systems
specified in paragraph 1(a) of Article 2, and anyother periods taken into account under thatlegislation for establishing entitlement tobenefits,
however, a period which shall be taken into
account, for the purpose of establishingentitlement to benefits under that legislation,
pursuant to other agreements on social security
comparable with this Agreement, shall not be
included,as regards Luxembourg,any period of contribution recognized as such, aswell as any period recognized as equivalent to aperiod of contribution under the legislation of
Luxembourg;

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(g)

The term “benefit” means a pension or any othercash benefit under the legislation of aContracting State.

2.
For the purpose of this Agreement, any term notdefined in this Agreement shall have the meaning assigned
to it under the applicable legislation.
Article 2
Matters Covered
This Agreement shall apply,1.

as regards Japan,(a)to the following Japanese pension systems:(i)the National Pension (except the National
Pension Fund); and(ii)

the Employees’ Pension Insurance (except the
Employees’ Pension Fund);however, for the purpose of this Agreement, theNational Pension shall not include the Old Age
Welfare Pension or any other pensions which are
granted on a transitional or complementary basis
for the purpose of welfare and which are payable
wholly or mainly out of national budgetary
resources; and(b)to the Japanese health insurance systems
implemented under the following laws, as amended:(i)the Health Insurance Law (Law No. 70, 1922);(ii)

the Seamen’s Insurance Law(Law No. 73, 1939);(iii)

the National Health Insurance Law(Law No. 192, 1958);(iv)

the Law Concerning Mutual Aid Association
for National Public Officials(Law No. 128, 1958);(v)

the Law Concerning Mutual Aid Association
for Local Public Officials and Personnel of
Similar Status (Law No. 152, 1962);(vi)

the Law Concerning Mutual Aid for Private
School Personnel (Law No. 245, 1953); and- 3 -(vii)

the Law Concerning the Security of
Healthcare Treatment for Senior Citizens(Law No. 80, 1982);

however, for the purpose of this Agreement,
Articles 5, 13 to 20, 26, 27, 30 (except forparagraph 3), 31 and paragraphs 2 and 3 ofArticle 33 shall only be applicable to theJapanese pension systems referred to in (a) of
this paragraph; and2.
as regards Luxembourg, to the following branches ofsocial security of Luxembourg:(a)the pension insurance in case of old-age,
invalidity and survivorship; and(b)as regards Part II and relevant provisions inthis Agreement, the sickness and maternity
insurance, accidents at work and occupational
diseases insurance, dependency insurance,
unemployment benefits and family benefits;
for the purpose of Article 21 only, thisAgreement shall apply to Article 2 of the Code ofsocial security;
however, this Agreement shall not apply to social
assistance or to benefit systems for victims of
war or its consequences.

3.
This Agreement shall also apply to all amendments tothe legislations of both Contracting States insofar as they
do not modify substantially the scope of the systems
regulated or implemented by those prior to such amendments.
Article 3
Persons Covered
This Agreement shall apply to all persons who are or
have been subject to the legislation of a Contracting
State, as well as family members or survivors who derive
rights from such persons.
Article 4
Equality of Treatment
Unless otherwise provided in this Agreement, thepersons specified in Article 3, who ordinarily reside in
the territory of a Contracting State, shall receive equal
treatment with nationals of that Contracting State in theapplication of the legislation of that Contracting State.

- 4 -Article 5
Payment of Benefits Abroad
1.
Unless otherwise provided in this Agreement, any
provision of the legislation of a Contracting State which
restricts entitlement to or payment of benefits solely
because the person ordinarily resides outside the territoryof that Contracting State shall not be applicable topersons who ordinarily reside in the territory of the other
Contracting State.
2.
Benefits under the legislation of a Contracting State
shall be paid to nationals of the other Contracting State
who ordinarily reside in the territory of the third state,under the same conditions as if they were nationals of thefirst Contracting State.
PART IIPROVISIONS CONCERNING
THE APPLICABLE LEGISLATION
Article 6
General Provision
Unless otherwise provided in this Agreement, a person
who works as an employee or a self-employed person in the
territory of a Contracting State shall, with respect tothat employment or self-employment, be subject only to thelegislation of that Contracting State.
Article 7Special Provisions
1.
Where an employee who is covered under the legislationof a Contracting State and employed in the territory ofthat Contracting State by an employer with a place ofbusiness in that territory is sent by that employer fromthat territory to work for that employer in the territoryof the other Contracting State, that employee shall be
subject only to the legislation of the first Contracting
State as if that employee were working in the territory of
the first Contracting State, provided that the period ofsuch detachment is not expected to exceed five years.
2.
Paragraph 1 of this Article shall apply where an
employee who has been sent by an employer from theterritory of a Contracting State to the territory of thethird state is subsequently sent by that employer from theterritory of that third state to the territory of the other
Contracting State.

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3.
Where a person who is covered under the legislation ofa Contracting State and who ordinarily works as a selfemployed person in the territory of that Contracting State,works temporarily as a self-employed person only in the
territory of the other Contracting State, that person shallbe subject only to the legislation of the first Contracting
State as if that person were working in the territory of
the first Contracting State, provided that the period of
the self-employed activity in the territory of the other
Contracting State is not expected to exceed five years.
4.
Paragraphs 1 and 3 of this Article shall not apply toa person who is employed in the territory of Japan by an
employer with a place of business in that territory or who
ordinarily works as a self-employed person in the territoryof Japan, if that person is not covered under thelegislation of Japan concerning the Japanese pension
systems specified in paragraph 1(a) of Article 2.
Article 8
Employees on Board a Sea-Going Vesselor on an Aircraft
1.
Where a person works as an employee on board a seagoing vessel flying the flag of either Contracting Stateand would otherwise be subject to the legislation of bothContracting States, that person shall be subject only tothe legislation of the Contracting State in whose territorythat person ordinarily resides.
2.
Where a person works as an employee on an aircraft ininternational traffic and would otherwise be subject to thelegislation of both Contracting States, that person shallbe subject only to the legislation of the Contracting Statein whose territory the employer is located.
Article 9Members of Diplomatic Missions,
Members of Consular Posts and Civil Servants
1.
This Agreement shall not affect the provisions of theVienna Convention on Diplomatic Relations of April 18,
1961, or the Vienna Convention on Consular Relations ofApril 24, 1963.
2.
Subject to paragraph 1 of this Article, where any
civil servant of a Contracting State or any person treatedas such in the legislation of that Contracting State issent to work in the territory of the other Contracting
State, that person shall be subject only to the legislationof the first Contracting State as if that person were
working in the territory of the first Contracting State.

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Exceptions to Articles 6 to 9
At the request of an employee and an employer or aself-employed person, the competent authorities of bothContracting States or the competent institutions designatedby those competent authorities may agree to grant an
exception to Articles 6 to 9 in the interest of particularpersons or categories of persons, provided that such
persons or categories of persons shall be subject to thelegislation of one of the Contracting States.
Article 11
Spouse and Children
While a person works in the territory of Japan and issubject only to the legislation of Luxembourg in accordancewith Article 7, paragraph 2 of Article 9 or Article 10, thespouse or children coming with that person shall be
exempted from the legislation of Japan concerning theJapanese systems specified in paragraph 1(a)(i), (b)(iii)and (b)(vii) of Article 2, provided that the requirements
specified in the legislation of Japan concerning theenforcement of the agreements on social security are
fulfilled. However, when those spouse or children sorequest, the foregoing shall not apply.
Article 12
Compulsory Coverage
Articles 6 to 8, paragraph 2 of Article 9 and Article
11 shall apply only to compulsory coverage under thelegislation of each Contracting State.
PART IIIPROVISIONS CONCERNING BENEFITS
Chapter 1
Common Provision
Article 13
Totalization
Where a person does not have sufficient periods ofcoverage to fulfill the requirement for entitlement tobenefits under the legislation of a Contracting State, thecompetent institution of that Contracting State shall take
into account, for the purpose of establishing entitlement
to those benefits, the periods of coverage completed under
the legislation of the other Contracting State insofar as
they do not coincide with the periods of coverage completed
under the legislation of the first Contracting State.

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Provisions concerning Japanese Benefits
Article 14
Special Provisions concerning Totalization
1.
Article 13 shall not apply to the lump-sum payments
equivalent to the refund of contributions.
2.
In applying Article 13, the periods of coverage under
the legislation of Luxembourg shall be taken into accountas periods of coverage under the Employees’ Pension
Insurance and as corresponding periods of coverage under
the National Pension.
Article 15
Special Provisions concerning Disability Benefits
and Survivors’ Benefits
1.
Where the legislation of Japan requires forentitlement to disability benefits or survivors’ benefits(except the lump-sum payments equivalent to the refund ofcontributions) that the date of the first medical
examination or of death lies within specified periods ofcoverage, this requirement shall be deemed to be fulfilled
for the purpose of establishing entitlement to thosebenefits if such a date lies within the periods of coverage
under the legislation of Luxembourg. However, if
entitlement to disability benefits or survivors’ benefits(except the lump-sum payments equivalent to the refund ofcontributions) under the National Pension is establishedwithout applying this Article, this Article shall not beapplied for the purpose of establishing entitlement todisability benefits or survivors’ benefits (except the
lump-sum payments equivalent to the refund ofcontributions) based on the same insured event under the
Employees’ Pension Insurance.
2.
Paragraph 1 of Article 5 shall not affect theprovisions of the legislation of Japan which require aperson who is aged 60 or over but under 65 on the date of
the first medical examination or of the death to resideordinarily in the territory of Japan for the acquisition ofentitlement to the Disability Basic Pension or theSurvivors’ Basic Pension.

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Calculation of the Amount of Benefits
1.
Where entitlement to a Japanese benefit is establishedby virtue of Article 13 or paragraph 1 of Article 15, thecompetent institution of Japan shall calculate the amountof that benefit in accordance with the legislation ofJapan, subject to paragraphs 2 to 4 of this Article.
2.
With regard to the Disability Basic Pension and otherbenefits, the amount of which is a fixed sum granted
regardless of the period of coverage, if the requirements
for receiving such benefits are fulfilled by virtue of
Article 13 or paragraph 1 of Article 15, the amount to be
granted shall be calculated according to the proportion of
the sum of the periods of contribution and the premiumexempted periods under the pension system from which such
benefits will be paid to the sum of those periods ofcontribution, those premium-exempted periods and theperiods of coverage under the legislation of Luxembourg.
3.
With regard to disability benefits and survivors’
benefits under the Employees’ Pension Insurance, insofar as
the amount of those benefits to be granted is calculated on
the basis of the specified period determined by thelegislation of Japan when the periods of coverage under the
Employees’ Pension Insurance are less than that specified
period, if the requirements for receiving such benefits are
fulfilled by virtue of Article 13 or paragraph 1 of Article
15, the amount to be granted shall be calculated according
to the proportion of the periods of coverage under the
Employees’ Pension Insurance to the sum of the periods ofcoverage and the periods of coverage under the legislationof Luxembourg. However, when the sum of the periods ofcoverage exceeds that specified period, that sum of theperiods of coverage shall be regarded as equal to thatspecified period.
4.
With regard to the Additional Pension for Spouses
which is included in the Old-age Employees’ Pension and anyother benefits that may be granted as a fixed sum in cases
where the periods of coverage under the Employees’ Pension
Insurance equal or exceed the specified period determinedby the legislation of Japan, if the requirements forreceiving such benefits are fulfilled by virtue of Article
13, the amount to be granted shall be calculated according
to the proportion of those periods of coverage under the
Employees’ Pension Insurance to that specified period.

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Exception to Article 4
Article 4 shall not affect the provisions oncomplementary periods for Japanese nationals on the basisof ordinary residence outside the territory of Japan under
the legislation of Japan.
Chapter 3
Provisions concerning Luxembourg Benefits
Article 18
Extension of the Reference Period
Where the legislation of Luxembourg makes theentitlement to benefits conditional upon the completion ofa minimum period of coverage during a specified period
preceding the insured contingency (reference period) andlays down that certain facts or circumstances shall extend
this reference period, those facts and circumstances shallhave the same effect when they occur in the territory ofJapan.
Article 19
Calculation of Benefits
1.
If a person is entitled to an old-age, invalidity or
survivors’ benefit under the legislation of Luxembourg
without applying Article 13, the competent institution of
Luxembourg shall calculate, according to the legislation of
Luxembourg, the benefit on the basis of the total durationof periods of coverage to be taken account of by virtue ofthe legislation of Luxembourg. That institution shall also
calculate the amount of the old-age, invalidity or
survivors’ benefit that would be obtained by applying therules specified in paragraph 2 of this Article. Only thehigher of these two amounts shall be taken into
consideration.
2.
If a person is entitled to an old-age, invalidity or
survivors’ benefit by virtue of the legislation of
Luxembourg only by taking into account the totalization
pursuant to Article 13, the following rules apply:(a)the competent institution of Luxembourg shallcalculate the theoretical amount of the pension
due as if all the periods of coverage completed
under the legislation of both Contracting States
were exclusively completed under the legislationof Luxembourg;- 10 -

(b)for determining the theoretical amount referred
to in (a) of this paragraph, the basis forcalculation is established by reference only tothose periods of coverage completed under thelegislation of Luxembourg; and(c)the competent institution of Luxembourg shallthen calculate the amount due, on the basis of
the theoretical amount referred to in (a) of thisparagraph, in proportion to the duration of theperiods of coverage completed under thelegislation of Luxembourg, in relation to thetotal duration of periods of coverage completed
under the legislation of both Contracting States.
Article 20
Particular Provisions of the Legislationof Luxembourg

1.
When calculating a pension, Article 13 shall apply
for the acknowledgement of the baby-years provided by thelegislation of Luxembourg, under the condition that theperson concerned last completed periods of coverage under
the legislation of Luxembourg before the birth or adoptionof the child.
2.
The provisions of the legislations of Luxembourg
concerning the reduction, suspension or withdrawal of
benefits in cases of overlapping with other social security
benefits or other professional income, shall be applied tothe beneficiaries, even if such benefits are acquired under
the legislation of Japan or if the related professional
activities are exercised in the territory of Japan.
Article 21
Optional Continued Sickness Insurance
Beneficiaries of an old-age, invalidity or survivors’
benefit solely under the legislation of Japan and who
reside in the territory of Luxembourg, may join theoptional continued sickness insurance, according to theprovisions of the legislation of Luxembourg.
PART IVMISCELLANEOUS PROVISIONS
Article 22
Administrative Collaboration
1.
The competent authorities of both Contracting Statesshall:- 11 -

(a)agree on the administrative measures necessary
for the implementation of this Agreement,
including provision of medical informationnecessary for establishing entitlement to abenefit under the legislation of a Contracting
State;(b)designate liaison agencies for the implementationof this Agreement; and(c)communicate to each other, as soon as possible,
all information about changes to their respective
legislation insofar as those changes affect theimplementation of this Agreement.

2.
The competent authorities and competent institutionsof both Contracting States, within the scope of theirrespective authorities, shall provide any assistancenecessary for the implementation of this Agreement. This
assistance shall be provided free of charge.
Article 23
Charges or Fees and Legalization
1.
Insofar as the legislation and other relevant laws
and regulations of a Contracting State contain provisions
on an exemption or reduction of administrative charges or
consular fees for documents to be submitted under thelegislation of that Contracting State, those provisions
shall also apply to documents to be submitted in theapplication of this Agreement and the legislation of theother Contracting State.
2.
Documents which are presented for the purpose of thisAgreement and the legislation of a Contracting State shallnot require legalization or any other similar formality by
diplomatic or consular authorities.
Article 24
Communication
1.
In implementing this Agreement, the competentauthorities and competent institutions of both Contracting
States may communicate directly in Japanese, in one of theofficial languages of Luxembourg or in English languagewith each other and with any concerned person wherever the
person may reside.
2.
In implementing this Agreement, the competentauthorities and competent institutions of a Contracting
State may not reject applications or any other documents
for the reason that they are written in the language of theother Contracting State or in English language.

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Article 25
Transmission and Confidentiality of Information
1.
The competent authorities or competent institutionsof a Contracting State shall, in accordance with its laws
and regulations, transmit to the competent authorities orcompetent institutions of the other Contracting State
information about an individual collected under thelegislation of that Contracting State insofar as that
information is necessary for the implementation of thisAgreement. Unless otherwise required by the laws andregulations of that other Contracting State, that
information shall be used exclusively for the purposeof implementing this Agreement.
2.
The competent authorities or competent institutions ofa Contracting State may, upon the request of the competentauthorities or competent institutions of the other
Contracting State, transmit, in accordance with thelegislation and other relevant laws and regulations ofthat Contracting State, information about an individual
other than that referred to in paragraph 1 of this Article
collected under the legislation of that Contracting State,
to the competent authorities or competent institutions ofthat other Contracting State insofar as it is necessary
for the implementation of the legislation of that other
Contracting State. Unless otherwise required by the laws
and regulations of that other Contracting State, that
information shall be used exclusively for the purpose of
implementing that legislation of that other Contracting
State.
3.
Information referred to in paragraphs 1 and 2 of this
Article received by a Contracting State shall be governedby the laws and regulations of that Contracting State forthe protection of confidentiality of personal data.
Article 26
Submission of Applications, Appeals and Declarations
1.
When a written application for benefits, an appeal
or any other declaration under the legislation of aContracting State is submitted to a competent authority
or competent institution of the other Contracting State
which is competent to receive similar applications,appeals or declarations under the legislation of that
other Contracting State, that application for benefits,
appeal or declaration shall be deemed to be submitted
on the same date to the competent authority or competentinstitution of the first Contracting State and shall be
dealt with, according to the procedure and legislation of
the first Contracting State.

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2.
The competent authority or competent institution of aContracting State shall send the application for benefits,
appeal or any other declaration submitted in accordancewith paragraph 1 of this Article to the competent authority
or competent institution of the other Contracting State
without delay.
Article 27
Payment of Benefits
Payments of benefits under this Agreement may bemade in the currency of either Contracting State. In caseprovisions for restricting the exchange of currencies orremittance are introduced by either Contracting State, theGovernments of both Contracting States shall immediately
consult on the measures necessary to ensure the payments ofbenefits by that Contracting State under this Agreement.
Article 28
Resolution of Disagreement
Any disagreement regarding the interpretation orapplication of this Agreement shall be resolved byconsultation between the Contracting States.
Article 29
Headings
The headings of Parts, Chapters and Articles of thisAgreement are inserted for convenience of reference onlyand shall not affect the interpretation of this Agreement.
PART V
TRANSITIONAL AND FINAL PROVISIONS
Article 30
Events and Decisions prior to the Entry into Force1.
This Agreement shall not establish any entitlement tobenefits for any period prior to its entry into force.
2.
In the implementation of this Agreement, periods ofcoverage completed before its entry into force as well asother legally relevant events occurring before its entry
into force shall also be taken into account.
3.
In applying paragraph 1 or 3 of Article 7, in the caseof a person who has been working in the territory of aContracting State prior to the entry into force of thisAgreement, the period of detachment or self-employed
activity referred to in paragraph 1 or 3 of Article 7 shallbe considered to begin on the date of entry into force of
this Agreement.

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4.
Decisions made before the entry into force of thisAgreement shall not affect any rights to be established byvirtue of this Agreement.
5.
The application of this Agreement shall not, fora beneficiary, result in any reduction in the amount ofbenefits to which entitlement was established before theentry into force of this Agreement.
Article 31
Revision, Forfeiture and Prescription
1.
The amount of benefits determined before the entry
into force of this Agreement shall be revised upon
application by a beneficiary if any increase in the amountof the benefits results from the application of thisAgreement.
2.
If the application referred to in paragraph 1 of this
Article or the application for the benefit by a beneficiaryat the age concerning the establishment of entitlement tosuch benefit, which is acquired under this Agreement, ismade within two years from the date of entry into force of
this Agreement, any right arising from the implementationof this Agreement shall be acquired on that date. The
legislation of either Contracting State concerning theforfeiture or the prescription of rights shall not beapplicable to that application.
3.
If the application referred to in paragraph 2 of this
Article is made after two years from the date of entry into
force of this Agreement, the rights which are not subject
to forfeiture or which are not prescribed shall be
determined subject to the legislation of each Contracting
State.
Article 32
Entry into ForceThis Agreement shall enter into force on the firstday of the third month following the month in which theContracting States shall have completed an exchange of
diplomatic notes informing each other that their respective
constitutional requirements necessary for the entry into
force of this Agreement have been fulfilled.

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Article 33
Duration and Termination
1.
This Agreement shall remain in force for an indefinite
period. Either Contracting State may give to the other
Contracting State, through diplomatic channels, written
notice of termination of this Agreement. In that event,
this Agreement shall remain in force until the last dayof the twelfth month following the month in which thetermination was notified.
2.
If this Agreement is terminated in accordance withparagraph 1 of this Article, rights regarding entitlement
to and payment of benefits acquired under this Agreement
shall be retained.
3.
Subject to paragraph 2 of this Article, bothContracting States shall consult each other how to deal
with the periods of coverage which have been completed
under the legislation of both Contracting States by thedate of the termination of this Agreement.
In witness whereof, the undersigned, being duly
authorized by their respective Governments, have signed
this Agreement.
Done at Tokyo on the tenth day of October, 2014 induplicate in the English language.
For Japan:
城内

For the Grand Duchy of
Luxembourg:
Étienne Schneider

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