The term also includes a foreign subsidiary of a U.S. employer where the U.S. employer has entered into an agreement with the Internal Revenue Service, pursuant to Section 3121(l) of the Internal Income Code for the payment of social security taxes for U.S. citizens and residents employed by the subsidiary. Normally, people who are not U.S. citizens can only receive U.S. Social Security benefits outside the U.S. if they meet certain requirements. However, if you are a U.S. or Japanese national, refugee, stateless person, or a person entitled to family or survivor benefits based on the social security records of one of these people, you can receive benefits for as long as you reside in Japan.