Article 20Benefits, etc. Based on Injuries in the Course of Duty Treated as Nontaxable
The benefits specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (a) (Nontaxable Income) of the Act are the following benefits:
法第九条第一項第三号イ（非課税所得）に規定する政令で定める給付は、次に掲げる給付とする。
an injury and disease pension under Article 22, paragraph (1) of the Supplementary Provisions (Payment, etc. of Increased Pensions to Former Military Personnel, etc.) of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953);
恩給法の一部を改正する法律（昭和二十八年法律第百五十五号）附則第二十二条第一項（旧軍人等に対する増加恩給等の給付等）の規定による傷病年金
medical care benefits or expenses, compensation for absence from work, disability compensation, compensation for discontinuance, or compensation in installments (limited to the portion pertaining to disability compensation) received pursuant to the provisions of Chapter VIII (Accident Compensation) of the Labor Standards Act;
労働基準法第八章（災害補償）の規定により受ける療養の給付若しくは費用、休業補償、障害補償、打切補償又は分割補償（障害補償に係る部分に限る。）
medical care benefits or expenses, injury and disease allowance, convalescence allowance, or disability allowance received pursuant to the provisions of Chapter X (Accident Compensation) of the Mariners Act;
船員法第十章（災害補償）の規定により受ける療養の給付若しくは費用、傷病手当、予後手当又は障害手当
benefits paid by a local government pursuant to the provisions of a Prefectural or Municipal Ordinance that are equivalent to the increased pension or injury and disease grant prescribed in Article 9, paragraph (1), item (iii), (a) of the Act.
条例の規定により地方公共団体から支払われる給付で法第九条第一項第三号イに規定する増加恩給又は傷病賜金に準ずるもの
The mutual aid system specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (c) of the Act is a system (excluding the portion pertaining to the payment of lump-sum withdrawal payments (meaning lump sums paid when a member withdraws from the system)) that provides in a Prefectural or Municipal Ordinance of a local government that persons who support a person with a mental or physical disability (hereinafter referred to as a "person with a mental or physical disability" in this paragraph) are to be members, that those members pay contributions to the local government, and that the local government periodically pays benefits for the support of persons with a mental or physical disability, and that satisfies the following requirements:
法第九条第一項第三号ハに規定する政令で定める共済制度は、地方公共団体の条例において精神又は身体に障害のある者（以下この項において「心身障害者」という。）を扶養する者を加入者とし、その加入者が地方公共団体に掛金を納付し、当該地方公共団体が心身障害者の扶養のための給付金を定期に支給することを定めている制度（脱退一時金（加入者が当該制度から脱退する場合に支給される一時金をいう。）の支給に係る部分を除く。）で、次に掲げる要件を備えているものとする。
it pays only benefits for the support of persons with a mental or physical disability (including condolence payments paid to a member if the person with a mental or physical disability dies before payment of those benefits begins);
心身障害者の扶養のための給付金（その給付金の支給開始前に心身障害者が死亡した場合に加入者に対して支給される弔慰金を含む。）のみを支給するものであること。
the amount of the benefits referred to in the preceding item does not exceed the amount that covers the expenses ordinarily required for the livelihood of the person with a mental or physical disability (in the case of the condolence payments referred to in that item, the amount found to be reasonable in comparison with the cumulative amount of contributions), and there is no unfairly discriminatory treatment of any particular person with respect to that amount;
the payment of the benefits referred to in item (i) (excluding the condolence payments referred to in that item; the same applies in the following item) begins on account of the death or severe disability of a member, or any other special accident certified by the head of the local government;
the recipient of the benefits referred to in item (i) is the person with a mental or physical disability or a person who supports the person with a mental or physical disability after the occurrence of the accident referred to in the preceding item;
the accounting for the benefits referred to in item (i) is kept separately from other accounting, and contributions and other funds are reliably managed through entrusting management to a bank or other financial institution, enrollment in life insurance, or other similar methods.
第一号の給付金に関する経理は、他の経理と区分して行い、かつ、掛金その他の資金が銀行その他の金融機関に対する運用の委託、生命保険への加入その他これらに準ずる方法を通じて確実に運用されるものであること。
Article 20-2Commutation Allowances Treated as Nontaxable
The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (v) (Nontaxable Income) of the Act are the portions equivalent to the amounts specified in the following items for the categories of commutation allowances (including similar ones) listed in those items.
法第九条第一項第五号（非課税所得）に規定する政令で定めるものは、次の各号に掲げる通勤手当（これに類するものを含む。）の区分に応じ当該各号に定める金額に相当する部分とする。
In the case of a commutation allowance (including similar allowances; the same applies hereinafter in this Article) received by a person who customarily uses transportation facilities or toll roads for commuting and bears the fares or tolls therefor (hereinafter referred to as "fares, etc." in this Article) (excluding persons prescribed in item (v) and item (vi)): the amount of fares, etc. by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute (where the amount per month exceeds 150,000 yen, 150,000 yen per month);
In the case of a commutation allowance received by a person who customarily uses an automobile or other transportation equipment for commuting (excluding a person whose commuting distance is less than two kilometers one way and persons prescribed in the following item, item (v), and item (vi)): the amount specified below for each of the following categories of cases:
Where the commuting distance is less than 10 kilometers one way: 4,200 yen per month;
その通勤の距離が片道十キロメートル未満である場合 一月当たり四千二百円
Where the commuting distance is 10 kilometers or more but less than 15 kilometers one way: 7,300 yen per month;
その通勤の距離が片道十キロメートル以上十五キロメートル未満である場合 一月当たり七千三百円
Where the commuting distance is 15 kilometers or more but less than 25 kilometers one way: 13,500 yen per month;
その通勤の距離が片道十五キロメートル以上二十五キロメートル未満である場合 一月当たり一万三千五百円
Where the commuting distance is 25 kilometers or more but less than 35 kilometers one way: 19,700 yen per month;
その通勤の距離が片道二十五キロメートル以上三十五キロメートル未満である場合 一月当たり一万九千七百円
Where the commuting distance is 35 kilometers or more but less than 45 kilometers one way: 25,900 yen per month;
その通勤の距離が片道三十五キロメートル以上四十五キロメートル未満である場合 一月当たり二万五千九百円
Where the commuting distance is 45 kilometers or more but less than 55 kilometers one way: 32,300 yen per month;
その通勤の距離が片道四十五キロメートル以上五十五キロメートル未満である場合 一月当たり三万二千三百円
Where the commuting distance is 55 kilometers or more but less than 65 kilometers one way: 38,700 yen per month;
その通勤の距離が片道五十五キロメートル以上六十五キロメートル未満である場合 一月当たり三万八千七百円
Where the commuting distance is 65 kilometers or more but less than 75 kilometers one way: 45,700 yen per month;
その通勤の距離が片道六十五キロメートル以上七十五キロメートル未満である場合 一月当たり四万五千七百円
Where the commuting distance is 75 kilometers or more but less than 85 kilometers one way: 52,700 yen per month;
その通勤の距離が片道七十五キロメートル以上八十五キロメートル未満である場合 一月当たり五万二千七百円
Where the commuting distance is 85 kilometers or more but less than 95 kilometers one way: 59,600 yen per month;
その通勤の距離が片道八十五キロメートル以上九十五キロメートル未満である場合 一月当たり五万九千六百円
Where the commuting distance is 95 kilometers or more one way: 66,400 yen per month;
その通勤の距離が片道九十五キロメートル以上である場合 一月当たり六万六千四百円
In the case of a commutation allowance received by a person who customarily uses an automobile or other transportation equipment for commuting and who customarily uses a facility for parking that transportation equipment (limited to a facility that satisfies requirements specified by Ministry of Finance Order, such as being located in the vicinity of the person's place of work or of a station, bus stop, or other facility on the commuting route; hereinafter in this item and item (vi) referred to as "parking facility, etc.") and bears the fee therefor (excluding a person whose commuting distance is less than two kilometers one way and a person prescribed in item (vi)): the sum of the amount, for each of the cases listed in (a) through (k) of the preceding item, specified respectively in (a) through (k) of that item and the amount specified by Ministry of Finance Order as the amount equivalent to the monthly fee for the parking facility, etc. (where that amount exceeds 5,000 yen, 5,000 yen; referred to in item (vi) as the "amount equivalent to the parking fee");
通勤のため自動車その他の交通用具を使用することを常例とする者で当該交通用具の駐車のための施設（当該施設がその者の勤務する場所又は通勤の経路における駅、停留所その他の施設の周辺にあることその他の財務省令で定める要件を満たすものに限る。以下この号及び第六号において「駐車場等」という。）を利用し、その料金を負担することを常例とするもの（その通勤の距離が片道二キロメートル未満である者及び同号に規定する者を除く。）が受ける通勤手当 前号イからルまでに掲げる場合の区分に応じそれぞれ同号イからルまでに定める金額と一月当たりの当該駐車場等の料金に相当する金額として財務省令で定める金額（当該金額が五千円を超えるときは、五千円。第六号において「駐車場等料金相当額」という。）との合計額
In the case of a commuter pass for commuting (including similar tickets; the same applies hereinafter in this Article) received by a person who customarily uses transportation facilities for commuting (excluding a person who receives the commutation allowance listed in item (i) and persons prescribed in the following item and item (vi)): the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute (where the amount per month exceeds 150,000 yen, 150,000 yen per month);
In the case of a commutation allowance or commuter pass for commuting received by a person who customarily uses transportation facilities or toll roads for commuting and also uses an automobile or other transportation equipment (excluding a person whose distance of using that transportation equipment is less than two kilometers one way and a person prescribed in the following item): the sum of the amount of fares, etc. or the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute and the amount specified in item (ii), (a) through (k) for the distance of using that transportation equipment (where the amount per month exceeds 150,000 yen, 150,000 yen per month);
In the case of a commutation allowance or commuter pass for commuting received by a person who customarily uses transportation facilities or toll roads for commuting and also uses an automobile or other transportation equipment, and who customarily uses a parking facility, etc. and bears the fee therefor (excluding a person whose distance of using that transportation equipment is less than two kilometers one way): the sum of the amount of fares, etc. or the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute, the amount specified in item (ii), (a) through (k) for the distance of using that transportation equipment, and the amount equivalent to the parking fee (where the amount per month exceeds 150,000 yen, 150,000 yen per month).
Article 21Benefits Necessary for Duties Treated as Nontaxable
The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vi) (Nontaxable Income) of the Act are the following:
法第九条第一項第六号（非課税所得）に規定する政令で定めるものは、次に掲げるものとする。
Food provided pursuant to Article 80, paragraph (1) (Provision of Food) of the Mariners Act and other food provided free of charge pursuant to the provisions of laws and regulations;
船員法第八十条第一項（食料の支給）の規定により支給される食料その他法令の規定により無料で支給される食料
Uniforms and other personal effects provided by the employer to a person who has salary income and who is required to wear a uniform due to the nature of their duties;
給与所得を有する者でその職務の性質上制服を着用すべき者がその使用者から支給される制服その他の身回品
The benefit a person prescribed in the preceding item receives by being lent, by the employer, the uniforms and other personal effects prescribed in that item;
The benefit of being lent a residence free of charge pursuant to Article 12 (Free Housing) of the National Public Officers' Housing Act (Act No. 117 of 1949), and the benefit that a person who has salary income and who is to reside in a place designated by the employer, based on unavoidable necessity in the performance of their duties, receives by being lent a house in order to reside in the designated place.
国家公務員宿舎法（昭和二十四年法律第百十七号）第十二条（無料宿舎）の規定により無料で宿舎の貸与を受けることによる利益その他給与所得を有する者でその職務の遂行上やむを得ない必要に基づき使用者から指定された場所に居住すべきものがその指定する場所に居住するために家屋の貸与を受けることによる利益
Article 22Overseas Allowances Treated as Nontaxable
The allowance specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vii) (Nontaxable Income) of the Act is the amount of the portion of the salary that a person working outside Japan receives for that work in addition to the ordinary salary that the person would receive for working in Japan, which, in light of the prices, standard of living, and living environment at the place of work and circumstances such as the exchange rate between the place of work and Japan, is not recognized as a benefit from receiving that addition compared with working in Japan.
法第九条第一項第七号（非課税所得）に規定する政令で定める手当は、国外で勤務する者がその勤務により国内で勤務した場合に受けるべき通常の給与に加算して支給を受ける給与のうち、その勤務地における物価、生活水準及び生活環境並びに勤務地と国内との間の為替相場等の状況に照らし、加算して支給を受けることにより国内で勤務した場合に比して利益を受けると認められない部分の金額とする。
Article 23Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable
The international organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are those designated by the Minister of Finance, being organizations of which Japan is a member among those established based on international arrangements, and other organizations whose members are states.
法第九条第一項第八号（非課税所得）に規定する政令で定める国際機関は、国際間の取極に基づき設立された機関のうち日本国が構成員となつているものその他国を構成員とするもので、財務大臣が指定するものとする。
When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.
財務大臣は、前項の指定をしたときは、これを告示する。
Article 24Requirements for Foreign Government Officials, Etc. Whose Salaries Are Treated as Nontaxable
The requirements specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are the requirements set out in the following items for a person who works for a foreign government or a local government of a foreign country, and the requirement set out in item (i) for a person who works for an international organization prescribed in paragraph (1) of the preceding Article.
法第九条第一項第八号（非課税所得）に規定する政令で定める要件は、外国政府又は外国の地方公共団体に勤務する者については次の各号に掲げる要件とし、前条第一項に規定する国際機関に勤務する者については第一号に掲げる要件とする。
the person does not have Japanese nationality and is not one specified by Ministry of Finance Order as a person who has obtained permission to reside permanently in Japan (including a person permitted to reside in Japan for a long period);
その者が日本の国籍を有しない者であり、かつ、日本国に永住する許可を受けている者（日本国に長期にわたり在留することを認められている者を含む。）として財務省令で定めるものでないこと。
the person's service performed for that foreign government or local government of a foreign country is service pertaining to operations similar to those conducted by Japan or its local governments and not aimed at profit.
その者のその外国政府又は外国の地方公共団体のために行なう勤務が日本国又はその地方公共団体の行なう業務に準ずる業務で収益を目的としないものに係る勤務であること。
略称規定第二十条第二項・この項の中だけ
法第九条第一項第三号ハに規定する政令で定める共済制度は、地方公共団体の条例において精神又は身体に障害のある者（以下この項において「心身障害者」という。）を扶養する者を加入者とし、その加入者が地方公共団体に掛金を納付し…
わかりやすく言うと
精神又は身体に障害のある者のことです。
略称規定第二十条の二第一項第一号・この条の中だけ
通勤のため交通機関又は有料の道路を利用し、かつ、その運賃又は料金（以下この条において「運賃等」という。）を負担することを常例とする者（第五号及び第六号に規定する者を除く。）が受ける通勤手当（これに類する手当を含む。以下この条において同じ。…
わかりやすく言うと
通勤のため利用する交通機関の運賃、又は有料の道路の料金のことです。
略称規定第二十条の二第一項第三号・この号及び第二十条の二第一項第六号の中だけ
通勤のため自動車その他の交通用具を使用することを常例とする者で当該交通用具の駐車のための施設（当該施設がその者の勤務する場所又は通勤の経路における駅、停留所その他の施設の周辺にあることその他の財務省令で定める要件を満たすものに限る。以下こ…
わかりやすく言うと
通勤に使う自動車などの交通用具を駐車するための施設で、勤務する場所や通勤経路の駅などの周辺にあることなど財務省令で定める要件を満たすもののことです。
略称規定第二十条の二第一項第三号・この規定及び第二十条の二第一項第六号の中だけ
通勤のため自動車その他の交通用具を使用することを常例とする者で当該交通用具の駐車のための施設（当該施設がその者の勤務する場所又は通勤の経路における駅、停留所その他の施設の周辺にあることその他の財務省令で定める要件を満たすものに限る。以下こ…
わかりやすく言うと
駐車場等の一月当たりの料金に当たる金額として財務省令で定める金額のことで、五千円を超えるときは五千円です。
条例
地方公共団体が自ら定めるきまりです。都道府県、市町村、東京都の特別区がそれぞれ定めます（地方自治法第一条の三・第二百八十一条・第二百八十三条）。住民が選挙した議員でつくる議会（同法第八十九条）の議決で制定され（同法第九十六条第一項第一号）、知事や市町村長などその団体の長（同法第百三十九条）が公布します（同法第十六条）。憲法は、地方公共団体が法律の範囲内で条例を制定できるとしており（日本国憲法第九十四条）、法律・政令・省令などの法令に違反することはできません（地方自治法第十四条第一項）。法令に特別の定めがある場合を除き、地方公共団体が人に義務を課したり権利を制限したりするには、条例によらなければなりません（同条第二項）。条例に違反した人に対する罰則も、同法が定める範囲で設けることができます（同条第三項）。条例はその地方公共団体の事務について定めるもの（同法第二条第二項・第十四条第一項）なので、同じ事柄でも地域によって扱いが違うことがあります。国の法令である省令（「施行規則」など）とは別のものです。
日本国憲法第94条、地方自治法第1条の3・第2条・第14条・第16条・第89条・第96条・第139条・第281条・第283条を参考にAIが作成。