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).
Read this with the articles around it
fares, etc.machine translation
「運賃等」
The fares or tolls for public transport or toll roads that an employee who commutes by them regularly bears.
Short name set inArticle 20-2, paragraph (1), item (i)· applies only in this article
parking facility, etc.machine translation
「駐車場等」
A facility for parking the car or other vehicle a person regularly commutes by, meeting requirements a Ministry of Finance Order (財務省令) sets, such as being near the workplace or a station or stop on the commuting route.
Short name set inArticle 20-2, paragraph (1), item (iii)· applies only in this item and in Article 20-2, paragraph (1), item (vi)
amount equivalent to the parking feemachine translation
「駐車場等料金相当額」
The amount a Ministry of Finance Order (財務省令) sets as equal to a month's fee for the parking facility, etc. (駐車場等) a commuter uses, capped at 5,000 yen a month.
Short name set inArticle 20-2, paragraph (1), item (iii)· applies only in this provision and in Article 20-2, paragraph (1), item (vi)