Expat Assignment (Chuzai) vs. Local Hire (Genchi Saiyo) Compared

The real difference between a Chuzai posting and a local hire is who employs you, not the job title. An assignee (Chuzai-in 駐在員) usually stays employed by a Japanese company while working abroad, so Japanese health insurance, pension and employment insurance can continue; a local hire (Genchi Saiyo 現地採用) works under a contract with an employer abroad and joins the host country’s systems from day one.¹² Allowances, housing and tax equalization are company policy rather than law, but the employment structure decides which social insurance applies, whether Japanese accident cover can follow you and how Japan taxes your pay.³⁴

This guide compares the two routes for Japanese citizens and foreign residents alike; Social Security Agreements and tax residency have their own guides and are only summarised.

The Two Paths of Working Overseas from Japan

Chuzai: Secondment (Zaiseki Shukko) vs. Transfer (Tenseki)

A secondment (Zaiseki Shukko 在籍出向) keeps your Japanese contract alive. The Ministry of Health, Labour and Welfare (MHLW) describes it as an arrangement under a contract between two companies in which the worker holds employment contracts with both and works at the host company for a fixed period.⁵ A posting to the employer’s own overseas branch is simpler still: you keep a single employer throughout.²

An employer cannot order a secondment on a whim. It needs your consent or work rules setting the host company’s conditions, the period and the method of return, and an abusive order is void under Labor Contract Act Article 14.⁶⁵ If the secondment contract is silent, dismissal and the right to order your return stay with the Japanese company, while day-to-day direction moves to the host.⁵

A transfer (Tenseki 転籍) is different in kind. It ends your contract with the Japanese employer and creates a new one with the receiving company, and Civil Code Article 625(1) bars an employer from passing its rights to a third party without the worker’s consent.⁷ An MHLW-branded labour consultation centre (not the Ministry itself) notes that courts require the worker’s individual consent for a transfer, and that a work-rules clause alone is not enough.⁸

A long overseas business trip (Choki Shutcho 長期出張) is a third variant: whether it counts as a trip or a dispatch depends on whose direction you work under, not on how long you stay.⁹

The structure also decides detachment under Social Security Agreements: a secondment usually fits it, while a transfer or local hire generally places you in the host system only.

flowchart TD
    A["Overseas work offer"] --> B{"Does your contract with the Japanese employer continue?"}
    B -- "Yes: secondment or own-branch transfer" --> C["Shakai Hoken in principle continues if the Japanese employer pays part or all of salary"]
    C --> D["Employment insurance continues"]
    D --> E["Rosai: special enrollment needed (employer applies before dispatch)"]
    B -- "No: Tenseki transfer" --> F["Shakai Hoken and SSA detachment generally end"]
    F --> G["Rosai special enrollment still possible if a Japanese business dispatches you"]
    B -- "No: local hire (Genchi Saiyo)" --> H["Host-country systems only"]
    H --> I["No Japanese employment insurance; no Rosai special enrollment"]

Genchi Saiyo: Direct Employment Abroad

A local hire signs directly with an employer abroad, either a foreign company or a Japanese company’s overseas subsidiary, so pay, benefits and visa sponsorship follow local law and policy. Any Japanese social insurance (Shakai Hoken 社会保険) coverage ends with your Japanese job, as the guide to cancelling National Health Insurance and Shakai Hoken explains.

Being hired by a Japanese group’s subsidiary does not make you an assignee. MHLW’s employment insurance manual states that persons hired locally are not insured “regardless of nationality” (国籍のいかんにかかわらず).² The workers’ accident insurance leaflet likewise says local hires cannot join the overseas special enrollment because they are not dispatched from a business in Japan.³

How Many Japanese Work Abroad on Each Route

No official statistic separates assignees from local hires. The Ministry of Foreign Affairs (MOFA) counted 1,298,170 Japanese nationals abroad on 1 October 2025, of whom 709,684 were long-term stayers; this is the latest published count (as of October 2026).¹⁰ Its category of “private-company related” persons expressly includes locally hired staff (現地採用職員を含みます) and employees of foreign companies, so assignees and local hires sit in the same bucket.¹¹

The most recent occupational breakdown is old (as of October 2026). MOFA’s 2018 edition (data as of 1 October 2017) counted 463,700 private-company related long-term stayers; its separate counts of accompanying family (59,497 men and 131,115 women) add up to 190,612.¹¹ Wider trends are covered in the guide to official statistics on Japanese living abroad.

Hybrid Cases: Assignee-to-Local Conversion and “Local-Plus” Contracts

Converting from an assignment to a local contract ends Japanese employment insurance, the workers’ accident insurance (Rosai 労災) special enrollment and Social Security Agreement detachment.³² “Local-plus” contracts add expat-style extras such as housing support but remain local contracts in law.

Total Compensation Comparison: Base Pay, Allowances, and Housing Subsidies

Typical Components of an Assignee Package (Company Policy, Not Law)

No Japanese statute requires an employer to pay overseas allowances, housing, schooling or home leave. The Japan Pension Service (JPS) leaflet on overseas workers mentions an overseas service allowance (海外勤務手当), a family separation allowance (海外別居手当), a housing allowance (海外住宅手当), education costs and spouse language support only as illustrative pay items.¹ Typical packages combine base pay on the Japanese scale (often partly in yen), an overseas service allowance (Kaigai Kinmu Teate 海外勤務手当) with any hardship premium, a cost-of-living adjustment, housing, home-leave flights, relocation and schooling support.

Package items have social insurance consequences. Regular pay items, including benefits in kind such as housing provided under the employment contract, count as remuneration (報酬等) for Shakai Hoken, while reimbursement of actual travel costs does not; foreign-currency pay converts at the exchange rate on the payment date.¹ For unemployment benefits, overseas allowances paid to staff stationed abroad (海外手当、在外手当) are excluded from the daily wage calculation.¹²

Local-Hire Pay: Market Rate in Local Currency

A local hire is paid on the local market scale, in local currency, so exchange-rate risk on any yen commitments is yours. Relocation help is negotiable, as the guide to finding an overseas job from Japan explains.

What the Income Tax Act Says About Overseas Allowances (Zaikin Teate)

Japan has one statutory rule on overseas allowances, and its scope is narrow. Income Tax Act Article 9(1)(vii) exempts the overseas allowance (Zaikin Teate 在勤手当) that a resident working abroad receives on top of the ordinary salary they would receive if working in Japan, to the extent set by Cabinet Order.¹³ Enforcement Order Article 22 (headed 非課税とされる在外手当) limits the exemption to the amount that, given local prices, living standards, living environment and exchange rates, does not give a benefit compared with working in Japan.¹⁴

Only the cost-of-living compensating part is exempt, and only for residents. An employee posted abroad for a planned 1 year or more is in principle a non-resident from departure, and a non-resident employee’s pay for work abroad is not Japan-source income and needs no withholding.⁴¹⁵ The exemption therefore matters mainly for residents working abroad, such as people on postings planned for under 1 year.⁴

Tax Equalization and Protection: How Corporate Employers Shield Assignees

How Tax Equalization Works: Hypothetical Tax and Gross-Up

Tax equalization is a company policy, not a Japanese legal system; Japanese tax law does not define it. A US Internal Revenue Service (IRS) Chief Counsel memorandum (No. 202202010, not precedent) describes it as a program meant to leave the employee with no tax gain or loss from the assignment.¹⁶ A “hypothetical tax” approximating home-country tax is deducted from salary, the company usually pays the actual taxes, and a year-end true-up follows.¹⁶

A variant sometimes called tax protection has no official definition; its terms are whatever your employer’s written policy says.

Employer-paid tax can itself be taxable income. The IRS memorandum, relying on the 1929 Supreme Court decision in Old Colony Trust, confirms that taxes an employer pays on an employee’s behalf are additional income to the employee in the United States.¹⁶ Japan has a parallel withholding rule: where pay is agreed net of tax, the payer grosses it up to a tax-inclusive amount and withholds on that (Basic Circular 181~223共-4).¹⁷

Japanese Tax Position of an Assignee

An assignee posted abroad for a planned 1 year or more is generally treated as a non-resident from departure.⁴¹⁵ The full residency tests and treaty tie-breakers are set out in the guide to Japan tax residency rules.

Several Japanese tax items still reach assignees:

Year-end adjustment: the employer must complete it by the departure date for an employee with salary of ¥20 million or less who filed the dependants declaration (as of October 2026).⁴
Director’s fees: pay as a director of a Japanese corporation is Japan-source even for duties performed abroad and is withheld at 20.42%, unless the director works constantly abroad in an employee capacity, for example as head of an overseas branch (as of October 2026).⁴
Bonuses: the portion relating to work in Japan is Japan-source income for a non-resident.⁴

Resident Tax (Juminzei) and Exit Items for Assignees

Municipal inhabitant tax is assessed on people with an address in the municipality on 1 January.¹⁸ Lump-sum collection of the balance from final pay applies when an employee stops receiving salary from the employer: mandatorily between 1 January and 30 April (where pay up to 31 May exceeds the balance), and on request from 1 June to 31 December.¹⁸ An assignee still paid from Japan has not stopped receiving salary, so confirm how the balance will be collected with your employer and municipality, as the resident tax guide explains.

Japan’s departure tax (Kokugai Tenshutsuji Kazei 国外転出時課税) can apply to assignees too: it covers people with ¥100 million or more in covered assets who lived in Japan for more than 5 of the 10 years before departure (as of October 2026).¹⁹

Local Hires: Self-Managed Tax

A local hire bears host-country tax directly, with no equalization. The Japanese exit steps are those of any emigrant, including a tax agent (Nohzei Kanrinin 納税管理人) notified to your tax office if Japanese tax matters remain.¹⁵

Pension and Healthcare Continuity: Domestic Shakai Hoken vs. Local Benefits

Chuzai: When Kosei Nenkin and Health Insurance Continue

Employees’ Pension Insurance (Kosei Nenkin 厚生年金保険) and employer health insurance do not depend on a Japanese address. JPS states that you are covered “as long as you work for a covered workplace” (適用事業所に勤務する限り).²⁰²¹

For workers abroad, JPS sets a condition. Where your employment with the Japanese covered workplace continues and the seconding employer pays part or all of your salary, health insurance and Kosei Nenkin “in principle” continue.¹ Pay from the overseas entity counts toward the standard monthly remuneration only if it is in substance paid by the Japanese employer under its pay or secondment rules.¹

If the Japanese employer would pay you nothing at all, JPS does not state the result; it frames the condition only positively. Ask your employer and the pension office (Nenkin Jimusho 年金事務所) to confirm your coverage in writing before the posting starts.

Accompanying family can stay on your health insurance. Since 1 April 2020, dependants who accompany an insured person posted abroad are an exception to the domestic-residence requirement, evidenced by documents such as a visa, the assignment order or an overseas residence certificate.²² Treatment abroad is reimbursed as overseas medical expenses (Kaigai Ryoyohi 海外療養費), based on what the same care would cost in Japan (or the actual cost if lower) minus your share, and must be claimed within 2 years from the day after payment.²³

In countries with a Social Security Agreement, such as the United States, the employer obtains a Certificate of Coverage (Tekiyo Shomeisho 適用証明書) from JPS so that the assignee is exempt from the host pension system.²¹ Where no agreement applies, you may have to contribute to both systems, and whether the employer covers the host-country share is company policy. Detachment periods, extensions and country coverage are explained in the Social Security Agreements guide.

Workers’ Accident Insurance (Rosai): The Special Enrollment for Overseas Dispatch

Japan’s workers’ accident insurance (Rosai Hoken 労災保険) does not follow you abroad automatically. It applies to workplaces in Japan; a special enrollment exists because host-country systems may be insufficient.³ Under Articles 33(vii) and 36 of the Industrial Accident Compensation Insurance Act, an approved enrollee is treated as a worker of the Japanese business.²⁴

Eligibility turns on being dispatched from a business in Japan. The special enrollment for overseas dispatched workers (Kaigai Hakensha Tokubetsu Kanyu 海外派遣者特別加入) covers workers a Japanese employer sends to an overseas branch, subsidiary or partner, certain small-business executives, and staff of technical-cooperation bodies such as JICA.³²⁴ MHLW’s leaflet states that the form of dispatch, such as a transfer within the company (転勤) or a transfer-type secondment (移籍出向), does not matter, while local hires and people sent purely to study cannot enroll.³

The Japanese employer applies, not the worker. It files the application (特別加入申請書（海外派遣者）) with the Prefectural Labour Bureau Director through the Labour Standards Inspection Office, or adds you by change notice if it already has approval.²⁵³²⁶

Timing is the trap. Approval takes effect on the date the employer requests, within 30 days from the day after the application date, and the application must be filed before the dispatch date; a change notice filed after an accident does not cover that accident.³ Business trips abroad for meetings, negotiations, market research or after-sales service stay covered under the home workplace without any procedure.³⁹

The premium follows a fixed formula. The rate for overseas dispatched enrollees is 3/1000 of an annual base equal to a chosen daily base times 365, with the daily base selected from ¥3,500 to ¥25,000; MHLW’s leaflet example gives ¥27,375 a year at the top daily base (as of October 2026).³²⁷²⁶ Claims go through the Japanese employer, supported by a certificate from the host employer.³

Employment Insurance (Koyo Hoken) During a Posting

Employment insurance (Koyo Hoken 雇用保険) follows the Japanese employment relationship. MHLW’s manual keeps workers on overseas business trips and those transferred to the employer’s own overseas branch insured, and a worker seconded to another employer abroad stays insured as long as the employment relationship with the seconding employer in Japan continues.² No special filing is needed.²

A spouse who resigns to accompany a posting can extend the benefit receipt period. Accompanying a spouse’s overseas work, including a common-law spouse’s, is an accepted reason; the usual 1-year receipt period can be extended by up to 3 years, to 4 years in total.²⁸²⁹³⁰ Ordinary overseas travel does not qualify.²⁸

Genchi Saiyo: Host-Country Systems and Your Japanese Record

A local hire relies on the host country’s systems, with no Japanese employment insurance or Rosai enrollment, and the general rule is to join the host pension system.²¹³²

Japanese citizens keep options on the Japanese pension record. Periods abroad between ages 20 and 59 without voluntary National Pension count as complementary periods (Gassan Taisho Kikan 合算対象期間) toward the 10-year eligibility requirement but not toward the benefit amount, and voluntary National Pension enrollment remains possible.²¹³¹ The guide to voluntary National Pension for Japanese citizens abroad covers the choice.

Foreign residents taking a local job face a different choice: a lump-sum withdrawal of Japanese pension contributions (Dattai Ichijikin 脱退一時金) or totalization where an agreement applies, as the lump-sum withdrawal guide explains.

Legal Protections: Japanese Labor Law vs. Host Country Employment Law

Which Country’s Law Governs Your Employment Contract

Japan’s conflict-of-laws statute starts with the parties’ choice of law (Article 7 of the Act on General Rules for Application of Laws, 法の適用に関する通則法).³² Article 12 adds a protection: even under a chosen law, a worker who tells the employer they want specific mandatory rules (強行規定) of the most closely connected place to apply can rely on them.³² That place is presumed to be where the work is performed (or, failing that, the hiring establishment), and the same presumption applies where no law was chosen.³²

In practice, a seconded assignee’s Japanese contract is often under Japanese law, while host-country mandatory rules may also apply; a local contract is normally under host law. This is a general reading, not legal advice: check each contract’s governing-law clause.

What Japanese Protections Mean for a Seconded Assignee

Japanese dismissal protection attaches to the Japanese employment relationship. Labor Contract Act Article 16 makes a dismissal void as an abuse of right if it lacks objectively reasonable grounds and is not socially appropriate.⁶

There is no statutory right to return to Japan. MHLW’s secondment handbook explains that the power to order a return stays with the seconding company and, citing a 1985 Supreme Court decision, that it can order a return without the worker’s consent unless special circumstances show an agreement that there would be no return.⁵ For the worker, the posting length and return terms are therefore contract terms to secure in writing.

Whether the Labor Standards Act (Rodo Kijun Ho 労働基準法) applies to work performed abroad is not settled by an official MHLW ruling. MHLW states that the Act applies in principle to all workers in Japan.³³ An MHLW study-group handout reproduces academic commentary that it in principle does not apply at overseas branches or subsidiaries but may reach matters the Japanese employer controls from Japan; treat the question as unsettled.³⁴

Local Contracts: Host-Country Dismissal Rules Vary

Dismissal rules differ widely between countries. California’s Department of Industrial Relations states that employment there may be ended at the will of either party, without notice unless otherwise agreed.³⁵ The US Department of Labor adds that, absent discrimination on protected grounds, termination is subject only to any private contract between employer and employee.³⁶

At-will employment is a US doctrine, not a global norm; many countries set statutory notice, severance or dismissal grounds. Work visas are often tied to a specific job, so losing it can affect your right to stay.

Family Support: Dependent Spousal Visas and Children’s International Schooling

Dependent Visas and Spousal Work Rights

Spousal work rights depend on the main visa, and the US shows how much they can differ. Spouses of L-1 intracompany transferees (a route typical for assignees) are admitted in L-2 status and, in valid L-2S status, are authorized to work incident to status without filing Form I-765 (as of October 2026).³⁷ Spouses of H-1B specialty-occupation workers in H-4 status may apply for work authorization only in specified circumstances, such as an approved immigrant petition, and cannot work until it is granted (as of October 2026).³⁸

Every destination sets its own dependant rules. A spouse leaving a job in Japan can use the receipt-period extension described above.²⁸

Children’s Schooling Allowances and Choices

Schooling allowances are company policy; local hires usually pay fees themselves.¹ MEXT explains that Constitution Article 26 does not directly apply abroad and that the School Education Act Article 17 duty of school attendance covers only Japanese nationals living in Japan, but the government supports Japanese children abroad as policy, including free Japanese compulsory-education textbooks distributed to newly posted families before departure through the Japan Overseas Educational Services (JOES).³⁹⁴⁰ The books are free, but JOES charges ¥2,000 per family for delivery (since 1 April 2024; free if collected at its Tokyo counter), so check eligibility details with JOES (as of October 2026).⁴¹

Japanese Benefits That Stop When the Family Leaves

Child Allowance (Jido Teate 児童手当) generally stops when the family moves abroad together. The Child Allowance Act requires both the child (subject to exceptions set by ordinance) and the recipient parent to have an address in Japan, although a parent abroad can designate a carer in Japan (as of October 2026).⁴² The Children and Families Agency limits the study-abroad exception to children who lived in Japan for more than 3 years, live abroad for education apart from their parents, and are within 3 years of losing the Japanese address (as of October 2026).⁴³

The Psychological Reality: Corporate Autonomy vs. Expat Golden Handcuffs

Assignee Trade-Offs: Rotation, Return Postings and Dependence on the Package

As an assignee, your employer decides when you go and when you come back, under the secondment contract or work rules.⁵ When allowances end on return, budgets built around the package must adjust.

Local-Hire Trade-Offs: Autonomy, Market Pay and Weaker Safety Nets

As a local hire, you choose your employer and can change jobs on the local market, but the Japanese safety nets described above are gone.³² Visa sponsorship, repatriation costs and retirement planning become your own responsibility.

Comparison Table: 12 Core Dimensions

Dimension	Chuzai (secondment)	Genchi Saiyo (local hire)
Employer of record	Japanese company, plus host company under a secondment⁵	Overseas employer only
Governing law of contract	Often Japanese law; host mandatory rules may apply³²	Usually host-country law³²
Base pay basis and currency	Japanese scale, often partly in yen (company policy)	Local market scale, local currency (company policy)
Package extras (allowances, housing, schooling, home leave)	Common (company policy)	Uncommon; negotiable (company policy)
Income tax handling	Equalization or protection if the policy offers it (company policy)	Host tax borne directly
Japanese tax residency	Non-resident from departure if posting planned for 1 year or more⁴	Non-resident from departure (typical)¹⁵
Pension	Kosei Nenkin in principle continues if Japan pays part or all of salary¹	Host system; Japanese record via voluntary enrollment or totalization²¹
Health insurance	Japanese employer plan continues; dependants abroad eligible¹²²	Host system or private cover
Workers’ accident cover (Rosai)	Only with special enrollment filed before dispatch³	Not available from Japan³
Employment insurance	Continues while Japanese relationship continues²	Not insured²
Visa sponsorship and family	Usually intracompany route arranged by employer	Own visa class; dependant rights vary
Job security and return	Japanese dismissal rules; return set by employer and contract⁶⁵	Host-country dismissal law³⁵

Step-by-Step Administrative Procedure & Timeline

The timings below are planning conventions, not legal deadlines, except two: the Rosai special enrollment application must be filed before the dispatch date, and the year-end adjustment must be completed by the departure date.³⁴ Both routes also require residence registration (Zairyu Todoke 在留届) with the embassy or consulate for stays of 3 months or more under Passport Act Article 16.¹⁰

Timing	Chuzai action	Genchi Saiyo action	Who acts
T-6 months	Confirm in writing whether the move is a secondment or a transfer, the posting length, return terms and tax policy⁷⁵	Secure the offer and confirm visa sponsorship	Employee with employer
T-3 months	Employer arranges visa and Certificate of Coverage where an agreement applies²¹	Plan the end of Shakai Hoken with your Japanese job; decide pension options²¹³¹	Employer (Chuzai); employee (Genchi Saiyo)
T-1 month	Employer files Rosai special enrollment (start date requested within 30 days after filing); agree Juminzei collection; submit dependants’ evidence for health insurance²²³¹⁸	Moving-out notification (Tenshutsu-todoke 転出届), final return planning and tax agent if needed¹⁵	Employee and employer
Departure	Year-end adjustment completed by the departure date; Rosai application already filed³⁴	Departure tax screening if covered assets reach ¥100 million¹⁹	Employer; employee
Arrival	Residence registration with the consulate; host registration and tax ID¹⁰	Residence registration; enroll in host social insurance¹⁰	Employee

For Chuzai, most filings are the employer’s job, but check each one; for Genchi Saiyo, you carry every Japanese exit step yourself, as set out in the master relocation guide.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

When a Japanese employer posts you abroad, nationality does not change the rules. Shakai Hoken, Rosai special enrollment, employment insurance and the 1-year tax residency rule apply the same way, and the employment insurance manual excludes local hires “regardless of nationality”.¹³²⁴

Issue	Japanese citizens	Foreign residents of Japan
Long posting and status in Japan	No status to protect	Status lost without a valid (deemed) re-entry permit; the deemed permit cannot be extended abroad⁴⁴⁴⁵
Pension after leaving for a local job	Complementary periods; voluntary National Pension²¹³¹	Lump-sum withdrawal or totalization trade-off
Host visa eligibility	Depends on the destination’s rules	Depends on the destination’s rules, which may differ by nationality

For foreign residents, a long posting carries a status risk. Leaving without a valid re-entry permit or deemed re-entry permit (Minashi Sainyukoku みなし再入国許可) extinguishes your status of residence and period of stay.⁴⁴⁴⁶ The guide to Japanese citizens versus foreign permanent residents explains how this affects Permanent Residents.

Common Pitfalls & Regulatory Compliance Risks

Treating package items as legal entitlements. Allowances, housing, schooling and tax equalization exist only if your contract or company policy provides them.
Accepting a transfer believing it is a secondment. A Tenseki ends the Japanese contract and requires your consent, so read the documents before signing.⁷⁸
No Rosai special enrollment, or a late one. An accident before the approved effective date is not covered.³
Assuming Shakai Hoken continues whatever the pay arrangement. Continuation is “in principle” and tied to the Japanese employer paying salary, and overseas-entity pay counts only in specific cases.¹
Reading Article 9(1)(vii) as exempting all overseas pay. It covers residents only and only the cost-of-living part.¹³¹⁴
Assuming employer-paid host tax is tax-free. In the US it is additional income.¹⁶
Expecting Child Allowance to continue. It generally stops when the child moves abroad with the parents.⁴³
Overlooking Juminzei timing. Your address on 1 January decides whether you owe that year’s tax.¹⁸
Relying on a deemed re-entry permit for a long posting. It cannot be extended abroad.⁴⁵
Not getting posting length and return terms in writing. The return right is the employer’s, not yours.⁵

References & Official Sources

Japan Pension Service (日本年金機構), leaflet 「日本国内の厚生年金保険適用事業所での雇用関係が継続したまま海外で勤務する場合…」 (overseas workers’ pay and 報酬等), c. 2014, accessed October 2026, https://www.nenkin.go.jp/oshirase/taisetu/2014.files/0000020022FUlxbluFis.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰
MHLW, 雇用保険に関する業務取扱要領（令和8年8月1日以降）適用関係 (20001-23600), para. 20352 ニ「国外で就労する者」, PDF, accessed October 2026, https://www.mhlw.go.jp/content/001730889.pdf (index: https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/koyou_roudou/koyou/koyouhoken/data/toriatsukai_youryou.html) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹
MHLW, 「特別加入制度のしおり（海外派遣者用）」 (amounts as of 1 August 2025), PDF, accessed October 2026, https://www.mhlw.go.jp/new-info/kobetu/roudou/gyousei/rousai/dl/040324-7.pdf (index page: https://www.mhlw.go.jp/new-info/kobetu/roudou/gyousei/rousai/040324-7.html) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰
National Tax Agency (NTA), Tax Answer No.2517 「海外に転勤する人の年末調整と転勤後の源泉徴収」 (law as of 1 April 2026), https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2517.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹
MHLW, 「在籍型出向『基本がわかる』ハンドブック（第3版－災害時編－）」 (PL080313), 2026, PDF, https://www.mhlw.go.jp/content/000739527.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹
e-Gov 法令検索, 労働契約法 (Labor Contract Act, Act No. 128 of 2007), Arts. 14, 16, read October 2026, https://laws.e-gov.go.jp/law/419AC0000000128 ↩ ↩² ↩³
e-Gov 法令検索, 民法 (Civil Code), Art. 625(1), read October 2026, https://laws.e-gov.go.jp/law/129AC0000000089 ↩ ↩² ↩³
Hokkaido Employment Consultation Center (北海道雇用労働相談センター, MHLW-branded consultation centre, not the Ministry itself), 「Ⅴ 転籍」, accessed October 2026, https://hokkaido-elcc.mhlw.go.jp/roudou_hourei/4602/ ↩ ↩²
MHLW, FAQ 「８－３海外出張先で事故に遭った場合、労災保険の適用はどうなるのでしょうか。」, accessed October 2026, https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000154493.html ↩ ↩²
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