「The fee you pay if you don’t have health coverage」
「Questions and Answers on the Individual Shared Responsibility Provision」
11. Are all individuals living in the United States subject to the individual shared responsibility provision?
All U.S. citizens are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. Foreign nationals live in the United States for a short enough periods that they do no become resident aliens for federal income tax purposes are not subject to the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal tax purposes.
（２）“when a foreign national becomes a resident alien for federal tax purposes”の定義 （内国歳入庁ホームページ）
「Minimum Essential Coverage Guidance」
（米国外の医療保険と医療制度改革法の定める水準（Minimum Essential Coverage）との関係：関係部分抜粋）
Clarification of minimum essential coverage rules with respect to foreign insurance and partnerships
The regulation implementing Internal Revenue Code (Code) section 5000A(f)(1)(B) provides that a self-insured group health plan is generally minimum essential coverage、 without regard to where the plan is located. Pursuant to HHS’s authority under Code section 5000A(f)(1)(E)、 coverage under a group health plan provided through insurance regulated by a foreign government will be recognized as minimum essential coverage for a month with respect to an individual who、 for such month、 is physically absent from the United States for at least one day of the month. Coverage under a group health plan provided through insurance regulated by a foreign government will also be recognized as minimum essential coverage with respect to an individual who is physically present in the United States for an entire month if the coverage provides health benefits within the United States while the individual is on expatriate status. Sponsors of these plans intending to qualify as minimum essential coverage must provide a notice as described in section VIII below to their enrollees who are citizens or nationals of the United States and also comply with the reporting requirements of section 6055 of the Internal Revenue Code with respect to those enrollees.
「The Individual Shared Responsibility Payment-An Overview」