Yes 할아버지 is correct

expense account. I should add, this is usually not paid to the sales exec. It is a credit account the the person uses against expenses that are incurred. Their salary will be separate from this account. andoru-san. :)

Thank you 할아버지. I know it is not common practice. Some companies in Japan make many categories in salary like food allowance, house rent allowance, etc.,because they calculate bonus based on individual base salary so that they want to make it smaller as much as they can. I don't know how taxation system treats these allowances... but well, I think I just might have to create a new word for "Gaikin teate"! Thank you again for your time, I really appreciate it.

Ohayo neko :) Salaries can be structured in a number of ways. Sales people are generally on a commission based wage. The fixed part of their salary is quite small, and is called a "retainer". Then the wage then increases based on the number of sales they complete for the month/quarter. In the past I have been paid food and travel allowance similar to what you describe. If I dont eat (^-^;) I get to keep the allowance anyway. I would say that generally this is not common practice. Usually businesses must get receipts for all expenses so that they can claim them as a tax deduction. As they are tax deductible, there must be audit paperwork to show the government taxation department. This is easier if all expenses are shown on a credit card statement, and so the business will give an account to the sales exec to use. As far as I know, it is not common practice to have an expense allowance that is paid whether it is used or not, mainly because of taxation problems that it will cause.

Thank you both, but I am not sure about "expense account". I think I should explain it in more detail. A sales exec is paid 400,000 yen monthly.The breakdown is 350,000 yen of base salary and 50,000 of "Gaikin Teate". It is supposed to be spent only for sales purposes. The amount 50,000 is fixed whether she/he spent more or less. I thought it would be called "XX allowance". I don't know.... I would really appreciate your help.