In this thesis, the author discusses the extent to which the government can afford to give accommodation within the limits of the Establishment Clause. In Chapter II, the author reviews the theory of the permissible accommodation referred to in the Supreme Court of the United States. In Chapter III, the author examines scholarly debates on the accommodation. Then, the author discusses German and Japanese law of the accommodation in Chapter IV. There, those cases suggest the possibility of alternative burdens on religious believers. The alternative burdens are considered the price of the accommodation. The author concludes that the government has the authority to determine whether to confer accommodation to religion, and discretion to take the alternative burden, which is non-religious burden imposed by the government to those who receive accommodating benefits. Those government decisions are subject to courts that examine whether the decisions violate the Establishment Clause