一時的な職場に関する通勤費 (柳原範夫・筒井清子名誉教授定年御退職記念号)

概要

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In the United States, commuting between the taxpayer's home and work is a personal choice, therefore commuting expenses are nondeductible. However, the rule that disallows have allowed deductions for commuting to a temporary job. Usually commuting expenses are not included as necessary expenses. However, in terms of commuting to a temporary job, there is a close relationship between commuting expense and personal income. In the case of the temporary job, it is very difficult for the taxpayer to choose their place of abode. Even if their new temporary work-site is far away, they usually continue to live in the same place and commute to and form the work-site. In this case, it is a rational interpretation that the taxpayer's commuting to and from the work-site is for the exigencies of business rather than personal convenience. Therefore, according to the principles of matching costs and revenue, commuting expenses to the temporary work-site are deductible.