Social insurance and labour insurance for staff seconded to Japan from a Taiwanese or Chinese parent company

In short: Foreign staff who come to Japan on an intra-company transfer/secondment from a Taiwanese or Chinese parent company, as long as they are used by a Japanese applicable office, in principle join Japan's health insurance and employees' pension regardless of nationality (Health Insurance Act; Employees' Pension Insurance Act). However, staff coming from China can, under the Japan-China Social Security Agreement (in force 1 September 2019), avoid double payment of pension contributions for a temporary posting of up to five years (the agreement covers pension only; medical and workers' accident insurance are outside it). There is no social security agreement between Japan and Taiwan, so this exemption cannot be used. This article sets out the test for whether a secondee joins Japanese social insurance, the treatment of home-paid and Japan-paid wages, avoiding double enrolment with a certificate of coverage, the scope of workers' accident and employment insurance, and who handles residence status and payroll tax — from a shakai hoken roumushi's viewpoint.

This page is for the HR staff of a Japanese company receiving secondees from a Taiwanese or Chinese parent, and for HR and accounting professionals who support the Japan side locally. Because confirming coverage for a particular secondee needs a factual finding based on the actual use-relationship and remuneration, ultimately confirm with the pension office, the Labour Standards Inspection Office and Hello Work.

Does a secondee on an intra-company transfer join Japanese social insurance?

Japan's health insurance and employees' pension apply to a person "used by" an applicable office. Nationality and the type of residence status are not requirements. The core question is whether there is a use-relationship with the receiving Japanese company.

Form of secondment	Social-insurance thinking
Registered secondment (keeps registration at the home company while working under the Japanese company's command)	If there is a use-relationship and remuneration with the Japanese company, coverage in Japan is the principle
Transfer secondment (ends the home employment and moves to the Japanese company)	Employed by the Japanese company, so covered in Japan
Mere business trip / short service provision	Depending on the reality of the use-relationship, may not be covered; a factual finding

Even coming on the "Intra-company Transferee" residence status (in Appendix 1-2 of the Immigration Act) does not itself decide social insurance. The decider is not the residence status but the reality of being used by a Japanese applicable office. For the overall map of foreign employment, see Foreign employment — who to ask for what.

How are contributions calculated for home-paid and Japan-paid wages?

Besides the wage from the Japanese company, a secondee may keep receiving a wage in the home country from the parent (a "home-country wage"). The issue here is which remuneration sets the standard monthly remuneration.

Category of remuneration	Thinking on inclusion in standard monthly remuneration
Wage paid by the Japanese applicable office	As remuneration for labour, forms the basis of the standard monthly remuneration
Wage paid in the home country by the parent	Whether it counts as remuneration for labour under the Japanese use-relationship divides; a factual finding
Reimbursement-type allowances (part of housing, return travel, etc.)	Judge individually whether it is remuneration

The standard monthly remuneration is based on "everything received as remuneration for labour," but whether to include the home-paid portion is a real-world judgment of whether it is remuneration under the Japanese use-relationship. The larger the home-country wage, the greater the effect on the figure, so it is safer to confirm with the pension office before fixing it. Do not judge on numbers alone; align it with the secondment contract and the actual payment.

Can the Japan-China certificate of coverage avoid double enrolment?

A social security agreement is a device to avoid the state where the same person is doubly enrolled in and pays into two countries' social insurance. What is available differs completely between China and Taiwan.

Home country	Agreement	Avoiding double enrolment
China	Japan-China Social Security Agreement (in force 1 September 2019)	For a temporary posting of up to five years, the person can stay in China's pension scheme and be exempted from Japan's employees' pension. Proven by a certificate of coverage. Covers pension only; medical and workers' accident insurance are outside it
Taiwan	None	With no agreement, this exemption cannot be used. If Japan's requirements are met, the person joins Japan's social insurance

For a secondee from China whose posting is expected to be up to five years, obtaining a certificate of coverage issued by China's implementing agency lets them be exempted from Japan's employees' pension. But the agreement covers only pension, so health insurance (medical) is not exempted and enrolment in Japan is the principle. How an extension is handled if the posting is expected to exceed five years rests with both countries' implementing agencies. Since the countries in force and covered schemes differ by country, check the latest list on the Japan Pension Service social-security-agreement page (referenced September 2026). For the reverse direction of posting from Japan to China, see Social security agreements and double enrolment for China postings. A secondee from Taiwan has no agreement, so judge along Japan's social-insurance requirements (such as the three-quarters test in Social insurance when you hire for short hours).

How far do workers' accident and employment insurance apply to secondees?

Labour insurance (workers' accident insurance and employment insurance) is judged by a different yardstick from social insurance. Note that it is outside the agreement too.

Scheme	Thinking on application to secondees
Workers' accident insurance	Applies to workers in a Japanese business regardless of nationality or residence status. A secondee is covered at the secondment destination's business where they actually work under command
Employment insurance	An insured person for the employment relationship from which they receive their main livelihood wage. Divides on whether the Japan-paid or the home-paid wage is the main one

Workers' accident insurance applies with or without a social security agreement, as long as they work in a Japanese business. Even for a secondee from China, the agreement is about pension, so it does not affect workers' accident insurance. For compensation after a foreign worker injured in Japan returns home, see When a foreign worker has a work accident and returns home. For employment insurance, because the insured status divides on which wage is the main livelihood, clarify the Japan-paid / home-paid split and confirm with Hello Work. Whether it applies in a given case is decided by the Labour Standards Inspection Office and Hello Work.

Who handles the residence-status application and payroll tax?

Beyond labour, receiving a secondee involves residence status and tax. The party in charge differs by task.

What to do	Whose work
Social- and labour-insurance procedures, filing standard remuneration, arranging employment contracts and work rules, payroll, organising the labour side of the certificate of coverage	A Shakai Hoken Roumushi (Certified Social Insurance and Labor Consultant) (this office)
Applying for/changing the "Intra-company Transferee" etc. residence status (application agency)	A Gyoseishoshi (Certified Administrative Procedures Legal Specialist)
Judging payroll tax, tax treaties and short-stay exemption; filing a tax agent	A tax accountant (the tax agent is filed with the tax office)
Labour disputes	An attorney

This office is limited to information and procedures on labour and social insurance. We can connect you to 四葉行政書士事務所 for the residence-status application/change (application agency), on the premise that shakai hoken roumushi work and gyoseishoshi work are each carried out by an independent business entity and are contracted separately. We do not take on everything under one contract. We guide you to a tax accountant for payroll tax, tax treaties and the tax agent (filed with the tax office). Whether social/labour insurance applies to a given secondee is decided finally by the pension office, the Labour Standards Inspection Office and Hello Work.

What can 四葉社会保険労務士事務所 do for you?

四葉社会保険労務士事務所 in Kohinata, Bunkyo Ward, handles, for a Japanese company receiving secondees from a Taiwanese or Chinese parent, social- and labour-insurance coverage procedures, organising the standard monthly remuneration, arranging the labour steps around the Japan-China certificate of coverage, arranging employment contracts and work rules, and payroll. We help sort out the split of home-paid and Japan-paid wages and confirm with the pension office and Hello Work. The initial consultation is free. For how fees are thought about, see the fee schedule; the questions we are asked most often are on the FAQ page.

We guide you to 四葉行政書士事務所 (an independent business entity, contracted separately) for the "Intra-company Transferee" etc. application/change (application agency), and to a tax accountant for payroll tax, tax treaties and the tax agent. This office does not accept referral fees.

Frequently asked questions

Q. If the residence status is Intra-company Transferee, is there no need to join Japanese social insurance?
A. The type of residence status is not a requirement for social insurance. If there is a reality of being used by a Japanese applicable office, the person in principle joins health insurance and employees' pension regardless of nationality or residence status (Health Insurance Act; Employees' Pension Insurance Act). A secondee from China can be exempted from the pension part for a temporary posting of up to five years under the Japan-China agreement, but health insurance (medical) is outside the agreement.

Q. For a secondee from China, is pension paid to Japan or to China?
A. Under the Japan-China Social Security Agreement (in force 1 September 2019), for a temporary posting of up to five years the person can stay in China's pension scheme and be exempted from Japan's employees' pension, proven by a certificate of coverage issued by China's implementing agency. The agreement covers pension only; medical and workers' accident insurance are outside it. Handling if it is expected to exceed five years rests with both countries' implementing agencies.

Q. Can a secondee from a Taiwanese parent also use the agreement's exemption?
A. No. There is no social security agreement between Japan and Taiwan, so there is no device to avoid double enrolment. A secondee from Taiwan, if used by a Japanese applicable office, has enrolment judged along Japan's social-insurance requirements (such as the three-quarters test).

Q. Is the wage paid in the home country included in the Japanese social-insurance calculation?
A. The standard monthly remuneration is based on everything received as remuneration for labour, but whether to include the home-paid wage is a real-world judgment of whether it is remuneration under the Japanese use-relationship. Because a large home-country wage greatly affects the figure, we recommend aligning it with the secondment contract and actual payment and confirming with the pension office before fixing it.

Sources for this article

• Health Insurance Act (Act No. 70 of 1922) and Employees' Pension Insurance Act (Act No. 115 of 1954) coverage (a person used by an applicable office; scope of remuneration) / confirmed against the e-Gov law text (referenced September 2026). Coverage of secondees rests on a factual finding of the use-relationship and remuneration
• The Agreement on Social Security between the Government of Japan and the Government of the People's Republic of China (in force 1 September 2019; covers pension = on the Japan side, the National Pension and Employees' Pension; a temporary posting of up to five years enrols only in the sending country and is proven by a certificate of coverage; medical and workers' accident insurance are outside it), confirmed against the Japan Pension Service's "Japan-China Social Security Agreement" guidance (referenced September 2026). There is no social security agreement with Taiwan
• Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the "Intra-company Transferee" residence status in Appendix 1-2 / confirmed against the e-Gov law text (referenced September 2026). Residence status itself is not a requirement for social insurance
• The scope of the Workers' Accident Compensation Insurance Act (Act No. 50 of 1947) and the Employment Insurance Act (Act No. 116 of 1974) (workers' accident applies regardless of nationality or residence status, and a secondee is in principle covered at the secondment destination under command; employment insurance makes an insured person of the employment relationship from which the main livelihood wage is received), confirmed against the e-Gov law text and Ministry of Health, Labour and Welfare / Hello Work guidance (referenced September 2026)
• Since the countries in force and covered schemes differ by country, check the latest list on the Japan Pension Service social-security-agreement page (referenced September 2026)

This article does not go so far as to decide whom you should consult. Social- and labour-insurance procedures, filing standard remuneration, arranging employment contracts and work rules, and payroll are the work of a shakai hoken roumushi. Applying for/changing residence status (application agency) is the work of a gyoseishoshi; payroll tax, tax treaties and filing a tax agent are the work of a tax accountant (the tax agent is filed with the tax office); labour disputes are the work of an attorney. Shakai hoken roumushi work and gyoseishoshi work are each carried out by an independent business entity and contracted separately. This office does not accept referral fees. Whether social/labour insurance applies to a given secondee is decided finally by the pension office, the Labour Standards Inspection Office and Hello Work. The cost of consulting 四葉社会保険労務士事務所 is on the fee schedule, and the questions we are asked most often are on the FAQ page.

This article is general information. Judgments that fit your particular circumstances are made by a qualified professional after a meeting. Written by Joji Uramatsu (Shakai Hoken Roumushi (Certified Social Insurance and Labor Consultant), Gyoseishoshi (Certified Administrative Procedures Legal Specialist), Registered Real Estate Transaction Specialist).