Japanese-American and Aleut-American Relocation and Internment Individual Redress Act - Entitles to a $25,000 benefit payment each Nikkei, Aleut, or other individual who, as a result of Executive Order Numbered 9066 or related Government actions: (1) was detained in a relocation camp during World War II; (2) was forced to evacuate the west coast of the United States; or (3) suffered certain specified losses. Entitles such individuals who suffered losses exceeding $25,000 to payment of such amount as determined by the Attorney General. Requires the Attorney General to: (1) identify individuals who are eligible for such benefits; (2) notify such individuals of their eligibility; (3) determine the amount exceeding $25,000 which is sufficient to compensate an individual; and (4) direct the U.S. Treasurer to make the payments required by this Act. Requires all benefits to be paid within three years and six months after enactment of this Act. Declares that benefits paid under this Act shall not be included as gross income for purposes of any Federal or State tax or eligibility for any Federal or State social security or benefit program. Declares that the United States waives its sovereign immunity for any claim for losses described in this Act and its defenses of res judicata and collateral estoppel on account of any settlement under an earlier specified act. Waives the statute of limitations for civil actions or tort claims against the United States with respect to actions commenced under this Act. Requires the Treasurer and the Attorney General to report to Congress on activities conducted pursuant to this Act. Authorizes appropriations.