Article 318Procedures for Adding a Relative for Withholding Deduction, etc. to a Return for Deduction for Dependents, etc. Regarding Secondary Salaries
第三百十八条（源泉控除対象親族等を従たる給与についての扶養控除等申告書に追加する場合の手続）
Where a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries pursuant to the provisions of Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act seeks to make a spouse for withholding deduction or a relative for withholding deduction stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident submitted in that year, as prescribed in paragraph (1), item (vi) of that Article (including a spouse for withholding deduction or a relative for withholding deduction prescribed in that item for whom a statement that there has been no change was made in lieu of that statement pursuant to the provisions of paragraph (2) of that Article), a spouse for withholding deduction or a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iii) of the Act, the provisions of Article 194, paragraph (3) and Article 195, paragraph (3) of the Act apply by deeming that a change has occurred with regard to that spouse for withholding deduction or relative for withholding deduction.
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）の規定により従たる給与についての扶養控除等申告書を提出した居住者が、その年において提出した法第百九十四条第一項又は第三項（給与所得者の扶養控除等申告書）の規定による申告書に記載をした同条第一項第六号に規定する源泉控除対象配偶者又は源泉控除対象親族（同条第二項の規定により当該記載に代えて異動がない旨の記載をした同号に規定する源泉控除対象配偶者又は源泉控除対象親族を含む。）を法第百九十五条第一項第三号に規定する源泉控除対象配偶者又は源泉控除対象親族としようとする場合には、当該源泉控除対象配偶者又は源泉控除対象親族について異動が生じたものとみなして法第百九十四条第三項及び第百九十五条第三項の規定を適用する。
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