Let $S$ be semiring with identity element $E$ and $m$ is $\sigma$-additive measure on $S$.
Theorem: Suppose $S$ - semiring. Then minimal ring, containing $S$ is the following set: $$R(S)=\left\{\bigsqcup \limits_{i=1}^{n}A_i:A_i\in S\right\}.$$ In other words, $R(S)$ is the family of all finite disjoint unions of sets in $S$.
Definition 1: If $A\subset E$, then we define outer Jordan measure in the following way: $$\mu_J^*(A)=\inf \left\{\sum \limits_{i=1}^{n}m(A_i): A_1,\dots, A_n\in S, A\subseteq \bigcup\limits_{i=1}^{n}A_i\right\}.$$
Definition 2: If $A\subset E$, then we define outer Lebesgue measure in the following way: $$\mu^*(A)=\inf \left\{\sum \limits_{i=1}^{\infty}m(A_i): A_1, A_2,\dots\in S, A\subseteq \bigcup\limits_{i=1}^{\infty}A_i\right\}.$$
Remark 1: It is not so difficult to show that for any $A\subseteq E$ we have $\mu^*(A)\leq \mu^*_J(A)$.
Remark 2: ("Triangle inequality" for measure) If $A, B\subseteq E$ then the following estimate holds: $$|\mu^*(A)-\mu^*(B)|\leq \mu^*(A\triangle B)$$
Also the same "triangle inequality" is true for outer Jordan measure.
Definition: We say that $A\subseteq E$ is Lebesgue measurable (Jordan measurable), if for any $\varepsilon>0$ $\exists A_{\varepsilon}\in R(S)$ such that $\mu^*(A\triangle A_{\varepsilon})<\varepsilon$ ($\mu_J^*(A\triangle A_{\varepsilon})<\varepsilon$). Denote by $M$ and $M_J$ the family of all subsets of $E$ which are Lebesgue measurable and Jordan measurable, respectively.
Then by remark 1 it follows that $M_J\subseteq M$. Also, note that $R(S)\subseteq M_J\subseteq M$. But the below example will show that $M_J\neq M$.
Example: Denote by $\{a,b\}$ the following intervals: $[a,b], [a,b), (a,b], (a,b)$. Consider the semiring $S=\{\{a,b\}:\{a,b\}\subseteq [0,1]\}$ with identity $E=[0,1]$. Consider the set $E=\mathbb{Q}_{[0,1]}\subset [0,1]$.
Then we can show that $\mu^*(E)=0$ and $\mu^*_J(E)=1$. I can show that $E\in M$.
But how to show that $E\notin M_J$?
I have tried to prove by contradiction and also tries to use remark $2$ but no results. I would be very thankful if anyojne can show the solution?
Similiarly to how you showed that $\mu_J^*(E) = 1$, you should be able to show that every dense subset of $[0,1]$ has outer Jordan measure 1. Now show that for any set $B \in R(S)$, the set $E \triangle B$ is dense. Hence you cannot find any $B \in R(S)$ for which $\mu_J^*(E \triangle B)$ is small.
To show $E \triangle B$ is dense, let $(a,b) \subset [0,1]$ be an arbitrary interval. We have to show that $(a,b)$ contains a point of $E \triangle B$. If $(a,b)$ contains a point of $E \setminus B$ we are done. If not, then $B$ contains all the rationals in $(a,b)$. But since $B$ has to look like a finite union of intervals, show that in this case, $B$ contains some irrationals from $(a,b)$ (you fill in the details), so that $(a,b)$ contains a point of $B \setminus E$.