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.
法第五十七条の二第二項第一号（給与所得者の特定支出の控除の特例）に規定する政令で定める支出は、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する支出（航空機の利用に係るものを除く。）とする。
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);
交通機関を利用する場合（第三号に掲げる場合に該当する場合を除く。） その年中の運賃及び料金（特別車両料金その他の客室の特別の設備の利用についての料金として財務省令で定めるもの（以下この号において「特別車両料金等」という。）を除く。）の額の合計額（当該合計額が法第五十七条の二第二項第一号の証明がされた経路及び方法による一月当たりの定期乗車券又は定期乗船券の価額（特別車両料金等に係る部分を除く。）の合計額を超えるときは、当該合計額）
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;
自動車その他の交通用具を使用する場合（次号に掲げる場合に該当する場合を除く。） 法第五十七条の二第二項第一号の証明がされた経路及び方法により交通用具を使用するために支出する燃料費及び有料の道路の料金の額並びに当該交通用具の修理のための支出（第百八十一条各号（資本的支出）に掲げる金額に相当する部分及びその者の故意又は重大な過失により生じた事故に係るものを除く。次項第三号において同じ。）でその者の通勤に係る部分の額のその年中の合計額
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.
交通機関を利用するほか、併せて自動車その他の交通用具を使用する場合 前二号の規定に準じて計算した金額
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:
法第五十七条の二第二項第二号に規定する政令で定める支出は、同号に規定する旅行でその旅行に係る運賃、時間、距離その他の事情に照らし最も経済的かつ合理的と認められる通常の経路及び方法によるものに要する次に掲げる支出とする。
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;
当該旅行に要する自動車その他の交通用具の使用に係る燃料費及び有料の道路の料金
expenditure for the repair of the transportation equipment referred to in the preceding item (limited to the portion relating to that trip).
前号の交通用具の修理のための支出（当該旅行に係る部分に限る。）
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:
法第五十七条の二第二項第三号に規定する政令で定める支出は、転任の事実が生じた日以後一年以内にする同項に規定する転居のための自己又はその配偶者その他の親族に係る支出で次に掲げる金額に相当するものとする。
the amount of the fares and charges found to be ordinarily necessary for the trip made for that change of residence;
当該転居のための旅行に通常必要であると認められる運賃及び料金の額
the amount of the fuel costs and toll road fees paid by using an automobile for that change of residence;
当該転居のために自動車を使用することにより支出する燃料費及び有料の道路の料金の額
the amount of the lodging expenses accompanying that change of residence (excluding the portion substantially exceeding the amount found to be ordinarily necessary);
当該転居に伴う宿泊費の額（通常必要であると認められる額を著しく超える部分を除く。）
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).
当該転居のための生活の用に供する家具その他の資産の運送に要した費用（これに付随するものを含む。）の額
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.
法第五十七条の二第二項第六号に規定する政令で定める場合は、配偶者と死別し、若しくは配偶者と離婚した後婚姻をしていない者又は配偶者の生死の明らかでない者で財務省令で定めるものが転任に伴い生計を一にする子で財務省令で定めるものとの別居を常況とすることとなつた場合とする。
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:
法第五十七条の二第二項第六号に規定する政令で定める支出は、同号に規定する旅行でその旅行に係る運賃、時間、距離その他の事情に照らし最も経済的かつ合理的と認められる通常の経路及び方法によるものに要する次に掲げる支出とする。
the fares and charges required for that trip;
当該旅行に要する運賃及び料金
the fuel costs and toll road fees relating to the use of an automobile or other transportation equipment required for that trip.
当該旅行に要する自動車その他の交通用具の使用に係る燃料費及び有料の道路の料金
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:
法第五十七条の二第二項第七号イに規定する政令で定める図書は、次に掲げる図書であつて職務に関連するものとする。
books;
書籍
newspapers, magazines, and other periodicals;
新聞、雑誌その他の定期刊行物
in addition to what is listed in the preceding two items, books issued for the purpose of sale to unspecified numerous persons.
前二号に掲げるもののほか、不特定多数の者に販売することを目的として発行される図書
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:
法第五十七条の二第二項第七号イに規定する政令で定める衣服は、次に掲げる衣服であつて勤務場所において着用することが必要とされるものとする。
uniforms;
制服
office wear;
事務服
work clothes;
作業服
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.
前三号に掲げるもののほか、法第五十七条の二第二項に規定する給与等の支払者により勤務場所において着用することが必要とされる衣服
Read this with the articles around it
special car charges, etc.machine translation
「特別車両料金等」
Charges for special cars and other charges for the use of special passenger-cabin facilities that an Order of the Ministry of Finance (財務省令) specifies, which are left out of the fares counted as commuting expenses.
Short name set inArticle 167-3, paragraph (1), item (i)· applies only in this item