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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Japan /3. Payroll and particular aspects of employee remuneration /3.1 Commuting allowances / 3.1.1 Remote work allowance
Commentary

3.1.1 Remote work allowance


Japan

3.1ÌýÌýÌýÌý Commuting allowances

Employment income includes:

  1. Ìý

    •ÌýÌýÌýÌý salary/wages

  2. Ìý

    •ÌýÌýÌýÌý bonuses

  3. Ìý

    •ÌýÌýÌýÌý various allowances, and

  4. Ìý

    •ÌýÌýÌýÌý fringe benefits provided by the employment

Commuting allowances may be paid free of tax (but not social insurance) in certain circumstances.

For those who commute to work by bus or train or the most economical route, the maximum payment is JPY 150,000 per month.

For those who drive to work using private cars, the following table illustrates the maximum monthly tax-free reimbursement that may be made:

Commuting distance for one way trip (driving)Maximum monthly tax-free reimbursement (JPY)
Less than 2kmNil
2km to 10km4,200
10km

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