Abstract
The purpose of this study is to focus on business trips, which is one of the purposes of travel, to clarify the issues of the settlement method that accompany business trips and clarify the future direction. The issues surrounding business trips are closely related not only to the legal system but also to the management system for conducting business, and it is necessary to consider from both perspectives. Furthermore, this study clarifies settlement method related issues for each expense item by taking the expense items of accommodation as well as transportation expenses as an example and conducting a questionnaire survey for business travelers. This study approaches these issues by focusing on cashless payments, which are becoming more widespread and considering a business trip management system that utilizes corporate cards.