The monthly amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid, which is the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Chapter referred to as "salary or other wage"), by the multiple, being a whole-number multiple of one month, that is determined for the calculation period for salary of that salary or other wage.
法第百八十五条第一項第一号又は第二号（賞与以外の給与等に係る徴収税額）に規定する給与等の月割額は、法第二十八条第一項（給与所得）に規定する給与等（以下この章において「給与等」という。）の支給すべき額をその給与等の計算期間につき定められている月の整数倍の倍数で除して計算した金額とする。
The daily amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid by the number of days that formed the basis of the calculation of that salary or other wage.
法第百八十五条第一項第一号又は第二号に規定する給与等の日割額は、給与等の支給すべき額をその給与等の計算の基礎となつた日数で除して計算した金額とする。
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「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) of the Income Tax Act on salary income.
Short name set inArticle 308, paragraph (1)· applies only in this chapter