Article 311Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.
第三百十一条（再就職者等の年末調整の対象となる給与等）
The salary or other wage specified by Cabinet Order prescribed in Article 190, item (i) (Year-End Adjustment) of the Act is to be, out of the salary or other wage that the other person paying the salary or other wage prescribed in that item is to pay to the Resident prescribed in that item, the salary or other wage the payment of which has become fixed during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (where there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day).
法第百九十条第一号（年末調整）に規定する政令で定める給与等は、同号に規定する他の給与等の支払者が同号に規定する居住者に対して支払うべき給与等のうちその年一月一日から当該支払者が法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者でなくなる日（当該支払者がその年中において当該主たる給与等の支払者でなくなる日が二以上ある場合には、最後に主たる給与等の支払者でなくなる日）までの間に支払うべきことが確定した給与等とする。
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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