Daily Life
Allowances Included in Employment Income
July 16, 2026
This article explains in detail which allowances are counted as employment income. Some allowances, such as commuting and duty allowances, may be partially tax-exempt. Understanding these rules can help you better manage your taxes.
In general, the following allowances are included in employment income: overtime pay, holiday work allowance, job responsibility allowance, regional allowance, family (dependent) allowance, and housing allowance. However, the following are tax-exempt: commuting allowances up to a certain amount, necessary travel expenses for job transfers or business trips, and overnight or daytime duty allowances up to a certain amount.
---
Source: 国税庁 "タックスアンサー"
https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm
This article was reorganized by ＳＩＡデジタルテクノロジー株式会社 based on the above source.
※This language version is a machine translation from the Japanese version (ＳＩＡデジタルテクノロジー株式会社).
This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.