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。
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