Order for Enforcement of the Income Tax Act

The expenses specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (i) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act are expenses (excluding those pertaining to the use of aircraft) equivalent to the amount specified in each of the following items according to the categories of cases set forth in those items.

in the case of using transportation facilities (excluding a case that falls under the case set forth in item (iii)): the sum of the fares and charges for that year (excluding special car charges and other charges specified by Ministry of Finance Order as charges for the use of special equipment in passenger accommodation (hereinafter in this item referred to as "special car charges, etc.")) (where that sum exceeds the sum of the values of commuter passes for trains or commuter tickets for ships for one month (excluding the portion pertaining to special car charges, etc.) on the route and by the method certified under Article 57-2, paragraph (2), item (i) of the Act, the sum of those values);

in the case of using an automobile or other transportation equipment (excluding a case falling under the following item): the sum of the amounts for that year of the fuel costs and toll road fees paid to use the transportation equipment by the route and method for which the certification under Article 57-2, paragraph (2), item (i) of the Act has been made, and the expenditure for the repair of that transportation equipment (excluding the portion equivalent to the amounts listed in the items of Article 181 (Capital Expenditure) and expenditure relating to an accident caused by the intention or gross negligence of that person; the same applies in paragraph (2), item (iii)) that is the portion relating to that person's commuting;

in the case of using transportation facilities and also using an automobile or other transportation equipment: the amount calculated in accordance with the provisions of the preceding two items.

The expenditures specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (ii) of the Act are the following expenditures required for a trip prescribed in that item that is made by the ordinary route and method found to be the most economic and rational in light of the fare, time, distance, and other circumstances relating to that trip:

the fares and charges required for that trip (excluding charges specified by Ministry of Finance Order as charges for the use of special facilities of a passenger compartment, such as special car charges; the same applies in paragraph (3), item (i) and paragraph (5), item (i));

the fuel costs and toll road fees relating to the use of an automobile or other transportation equipment required for that trip;

expenditure for the repair of the transportation equipment referred to in the preceding item (limited to the portion relating to that trip).

The expenditures specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (iii) of the Act are expenditures relating to the person or the person's spouse or other relatives for the change of residence prescribed in that paragraph that is made within one year after the day on which the fact of the transfer arose, and are equivalent to the following amounts:

the amount of the fares and charges found to be ordinarily necessary for the trip made for that change of residence;

the amount of the fuel costs and toll road fees paid by using an automobile for that change of residence;

the amount of the lodging expenses accompanying that change of residence (excluding the portion substantially exceeding the amount found to be ordinarily necessary);

the amount of the expenses required for transporting furniture and other assets used for living in connection with that change of residence (including those incidental thereto).

The cases specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vi) of the Act are cases where a person who has lost a spouse by death or has divorced a spouse and has not remarried, or a person whose spouse is not known to be alive or dead, who is specified by Ministry of Finance Order, comes to live habitually apart from a child with whom that person shares a livelihood and who is specified by Ministry of Finance Order, due to a transfer.

The expenditures specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vi) of the Act are the following expenditures required for a trip prescribed in that item that is made by the ordinary route and method found to be the most economic and rational in light of the fare, time, distance, and other circumstances relating to that trip:

the fares and charges required for that trip;

the fuel costs and toll road fees relating to the use of an automobile or other transportation equipment required for that trip.

The books specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act are the following books that are related to duties:

books;

newspapers, magazines, and other periodicals;

in addition to what is listed in the preceding two items, books issued for the purpose of sale to unspecified numerous persons.

The clothing specified by Cabinet Order prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act is the following clothing that is required to be worn at the place of work:

uniforms;

office wear;

work clothes;

in addition to what is listed in the preceding three items, clothing that the person paying the salary or other wage prescribed in Article 57-2, paragraph (2) of the Act requires to be worn at the place of work.

The detailed statement on specific expenses prescribed in Article 57-2, paragraph (3) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act must state the following particulars:

for each expenditure listed in the items of Article 57-2, paragraph (2) of the Act, the details of the expenditure, the name of the counterparty, the date, and the amount, and, in the case where there is a portion of the expenditure reimbursed by the person paying the salary or other wage prescribed in that paragraph and the income tax is not imposed on the reimbursed portion, the amount of the reimbursed portion, and, in the case where there is a portion of the expenditure for which an education and training benefit, an independence support education and training benefit for single-mother households, or an independence support education and training benefit for single-father households prescribed in that paragraph is paid, the amount of the paid portion;

the particulars specified respectively below, according to the category of expenditure listed below:

expenditure listed in Article 57-2, paragraph (2), item (i) of the Act: the route and method of commuting prescribed in that item;

expenditure listed in Article 57-2, paragraph (2), item (ii) of the Act: the place of work and the place where duties were performed away from that place, prescribed in that item;

Expenditures set out in Article 57-2, paragraph (2), item (iii) of the Act: the places of work and the domiciles (where there is no domicile, the residences) before and after the transfer prescribed in that item;

Expenditures set out in Article 57-2, paragraph (2), item (iv) of the Act: the content of the training prescribed in that item;

Expenditures set out in Article 57-2, paragraph (2), item (v) of the Act: the content of the qualification of a person prescribed in that item;

Expenditures set out in Article 57-2, paragraph (2), item (vi) of the Act: the place where that person works or the person's residence and the place where that person's spouse or other relatives reside, as prescribed in that item;

Expenditures set out in Article 57-2, paragraph (2), item (vii), (a) of the Act: the content of the books prescribed in (a) of that item or the type of clothing prescribed in (a) of that item;

Expenditures set out in Article 57-2, paragraph (2), item (vii), (b) of the Act: the name of the other party to the entertainment, hospitality, gift-giving, or other similar act prescribed in (b) of that item and the relationship with that other party;

other matters useful for reference purposes.

The documents specified by Cabinet Order prescribed in Article 57-2, paragraph (4) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act are the documents specified in each of the following items for the category of expenditures set out in that item.

Expenditures set out in Article 57-2, paragraph (2), items (i) through (v), item (vi) (limited to the portion pertaining to Article 167-3, paragraph (5), item (ii) (Scope of Specific Expenses of Salary Income Earners)), and item (vii) of the Act: documents certifying receipt by the person who received payment of that expenditure and other documents certifying the fact of that expenditure and the amount expended;

Expenditures set out in Article 57-2, paragraph (2), item (vi) of the Act (limited to the portion pertaining to Article 167-3, paragraph (5), item (i)): documents certifying receipt by the person who received payment of that expenditure and other documents certifying the fact of that expenditure and the amount expended, and the documents specified below for the category of cases set out below:

where an aircraft is used: documents certifying, in accordance with Ministry of Finance Order, the date on which the aircraft was boarded and the section boarded, issued by a person who operates an air transport business prescribed in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952);

where a railway, vessel, or automobile (hereinafter in this Article referred to as "railways, etc.") is used (limited to the case where the amount of fares and charges for that use is the amount specified by Ministry of Finance Order or more): documents certifying, in accordance with Ministry of Finance Order, the date on which the railways, etc. were used and the section of boarding, issued by a railway operator prescribed in Article 7, paragraph (1) (Change, etc. of Basic Business Plan) of the Railway Business Act, a person who operates a ship operation business prescribed in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949), or a person who operates an automobile transport business prescribed in Article 2, paragraph (2) (Definitions) of the Road Transportation Act (Act No. 183 of 1951).