一、有關行政院修正「國外出差旅費報支要點」、「中央政府各機關派赴國外各地區出差人員生活費日支數額表」及「中央政府各機關派赴大陸地區、香港及澳門出差人員生活費日支數額表」，並自115年1月1日生效，請依相關規定辦理。
二、日支數額表修正生效後，奉派出差人員跨越新、舊規定者，其於舊規定出差日適用舊規定，於新規定出差日適用新規定。另修正後所需經費，仍在各機關原列預算相關經費項下列支。
1. Regarding the Executive Yuan's amendments to the "Regulations on Reimbursement of Overseas Business Travel Expenses," the "Daily Subsistence Allowance Schedule for Personnel Dispatched Abroad by Central Government Agencies," and the "Daily Subsistence Allowance Schedule for Personnel Dispatched to Mainland China, Hong Kong, and Macau by Central Government Agencies," effective January 1st, 2026, please proceed in accordance with the relevant provisions.
2. After the revised daily allowance schedules take effect, personnel dispatched on business travel spanning both the old and new regulations shall apply the old regulations for travel days under the previous rules and the new regulations for travel days under the updated rules. Furthermore, the additional expenses arising from these amendments shall continue to be charged under the originally allocated budgetary items of each agency.