Article 317Determination of Cases Where a Return for Deduction for Dependents, etc. Regarding Secondary Salaries May Be Submitted
第三百十七条（従たる給与についての扶養控除等申告書の提出ができる場合の判定）
The amount calculated as specified by Cabinet Order prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
法第百九十五条第一項（従たる給与についての扶養控除等申告書）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。
the amount of salary income prescribed in Article 28, paragraph (2) (Amount of Salary Income) of the Act, in the case calculated by deeming the estimated amount of salary and other wages to be received during that year from the person paying the principal salary or other wage to be the revenue from salary or other wage prescribed in that paragraph;
the sum of the estimated amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from the estimated amount of salary and other wages prescribed in the preceding item.
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salary or other wagemachine translation
「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