[cbracken]

Japanese companies often include both a commuting allowance and a housing allowance as distinct components of your pay; neither is counted as income for the purposes of taxation. Meals at company cafeterias are typically not free (though some places are), but typically very reasonable -- e.g. 300 JPY for curry-rice etc.

[fomine3]

Nit: That's true for taxation, but counted for social insurance/pension fee. Latter is big for lower income workers.