Article 315Calculation of Monthly Amount of Salary or Other Wage Net of Tax

The amount calculated as specified by Cabinet Order as the monthly amount prescribed in Article 192, paragraph (2), item (ii) (Withholding of Shortfalls) of the Act is to be the amount calculated by dividing the remainder, obtained by deducting the sum of the amounts of income tax withheld or to be withheld on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) of the Act from the total amount of salary and other wages received from the person paying the salary or other wage prescribed in that item during the period from January of that year until the month preceding the month that includes the day on which the final salary or other wage of that year is received (hereinafter in this Article referred to as the "month of the final salary payment"), by the number of months from January of that year (where one has come to receive salary or other wage from that payer in the middle of that year, the month that includes the day on which one first received that salary or other wage) to the month preceding the month of the final salary payment.