With the spread of IC cards in Japan, we have seen many cases where employees tries to get away by submitting charging invoice of IC cards for expense reimbursements. Please keep in mind that these will not satisfy the eyes of the tax auditor in Japan for most cases during tax audit. Major reason for this is that IC cards had become more than a method for riding the subways, train and buses in Japan. They have become such a useful transaction method that it has become equivalent to debit cards.
All IC cards can print out full transaction records. Please have all your employee use whatever IC cards you provide them for business purposes only. In addition to invoice for charging IC card, have your employees submit full transaction records which will show all stops and terminals used to justify the usage. In order not to get challenged as economic benefits, places of visit should be kept as records for each travel expense.