Functional Area Codes for Japan

Functional Area Code	Description
AO	Absence and Overtime.
CM	Commuting Allowance.
ER	Earning Contributions (Used for elements that are related to earning contributions but not specifically related to another functional area.)
IH	Inhabitant Tax.
IN	Income Tax.
LA	Labor Insurance.
SC	Social Insurance.
YE	Year-End Adjustment.
ZK	Zaikei Deduction.