日当
↑ 日本では例えば、 産労総合研究所による役職別の日当の平均金額がある
↑ Warwick University, Human Resources - Payroll: Per Diem Rates (Countries A-C)
↑ HMRC: EIM05200 - Employment income: scale rate expenses payments: general
↑ HMRC: Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK
↑ "Per Diem Rates Overview", US GSA
↑ “General Instructions for Forms W-2 and W-3”. 2016年7月15日閲覧。
↑ bundesfinanzministerium.de, Einkommensteuergesetz.