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honorarium
An honorarium is an ''ex gratia'' payment (i.e., a payment made without the giver recognizing himself as having any liability or legal obligation) made to a person for his or her services in a volunteer capacity or for services for which fees are not traditionally required. This is used by groups such as schools or sporting clubs to pay coaches for their costs.〔http://ethics.wa.gov/opinions/99_03.htm An example of the rules for payment of an honorarium in the United States.〕〔http://www.athrec.mcmaster.ca/clubs/forms/2006-2007/Athletic%20Sport%20Clubs%20Manual%20-%202007.pdf A Canadian example of the use of an honorarium.〕 Another example includes the payment to guest speakers at a conference to cover their travel, accommodation, or preparation time.
==Taxation of honoraria==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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