通勤手当の非課税限度額の改正について / Revision of the Tax-Exempt Limit for Commuting Allowances

[Overview]

The National Tax Agency and related notices have updated the tax-exempt limits for commuting allowances. This summary highlights key points for employers. For exact amounts and detailed application rules, please consult the official NTA publications.

[Key Points]

1. Enactment/Effective Date: The amendment was announced and effective on November 20, 2025.

2. Retroactive Application: The change applies retroactively to commuting allowances paid from April 1, 2025 onward (and should be reflected in year-end adjustments).

3. Public Transport Users: The existing monthly tax-exempt cap for public transport users remains under current rules; refer to the NTA for specifics.

4. Private Transport Users (cars, bicycles): The tax-exempt limits based on commuting distance have been revised. See NTA materials for the precise amounts.

5. Employer Action: Review commuting allowances paid since April 1, 2025, update year-end tax calculations, and inform employees of the change.

[Note]This document is a concise guide for business owners. For precise limits and calculation examples, rely on the National Tax Agency's official guidance on commuting allowance limits.