"Per-Occurrence Reimbursement" is a method of reimbursing commuting expenses based on actual attendance at the office or other work locations.
This applies to employees who are not receiving a commuter pass allowance (for public transportation or private vehicle fuel costs), or when reimbursing commuting expenses outside the section covered by the commuter pass allowance. If you are receiving a commuter pass allowance, please make sure not to duplicate reimbursements for covered sections.
"Actual Attendance Expenses" is a method of calculating and paying commuting expenses by multiplying the daily commuting route amount by the number of days actually attended (data linked from the work system). This applies to certain employees such as factory contract workers, parlor staff, and some beauty salon employees, and should not be used by others.
While "Per-Occurrence Reimbursement" requires employees to apply for reimbursement based on their actual attendance or commuting route, "Actual Attendance Expenses" are calculated and paid as (round-trip daily route amount) × (number of attendance days from the work system data), so monthly reimbursement applications from employees are not required. However, if there is a change in commuting route or method, such as due to moving, and the round-trip daily amount changes, a procedure to change the commuting route is required even for Actual Attendance Expenses.
Please clilck HERE and Commuting Expense Web