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
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