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The amounts specified by Cabinet Order prescribed in Article 205, item (ii) (Tax Amount Collected for Remuneration or Fees, etc.) of the Act are to be, in accordance with the categories of remuneration or fees set out in the left-hand column of the following table, the amounts set out in the right-hand column of the same table for the amounts set out in the middle column of the same table.
| Remuneration or fees for the work of judicial scriveners, land and building surveyors or maritime agents listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act | Amount paid to the same person on a single occasion | 10,000 yen |
| Medical fees listed in Article 204, paragraph (1), item (iii) of the Act | Amount paid to the same person for that month | 200,000 yen |
| Remuneration for the work of professional boxers listed in Article 204, paragraph (1), item (iv) of the Act | Amount paid to the same person on a single occasion | 50,000 yen |
| Remuneration or fees for the work of sales representatives, bill collectors or electricity meter readers listed in Article 204, paragraph (1), item (iv) of the Act | Amount paid to the same person during that month | 120,000 yen (where the payer of the remuneration or fees pays to the person receiving the remuneration or fees salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, the amount obtained by deducting the amount of that salary or other wage paid during that month from 120,000 yen) |
| Remuneration or fees listed in Article 204, paragraph (1), item (vi) of the Act | Amount paid to the same person on a single occasion | The amount calculated by multiplying 5,000 yen by the number of days in the calculation period for that amount paid (where the payer of the remuneration or fees pays to the person receiving the remuneration or fees salary or other wage prescribed in Article 28, paragraph (1) of the Act, the amount obtained by deducting the amount of that salary or other wage for that period from that amount) |
| Monetary awards for business advertisement listed in Article 204, paragraph (1), item (viii) of the Act | Amount paid to the same person on a single occasion | 500,000 yen |
| Horse racing monetary awards received by a horse owner listed in Article 204, paragraph (1), item (viii) of the Act | Amount paid to the same person on a single occasion | The amount prescribed in Article 298, paragraph (1) (Tax Base for a Domestic Corporation's Income Tax) |
法第二百五条第二号（報酬又は料金等に係る徴収税額）に規定する政令で定める金額は、次の表の上欄に掲げる報酬又は料金の区分に応じ、同表の中欄に掲げる金額につき同表の下欄に掲げる金額とする。
| 法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる司法書士、土地家屋調査士又は海事代理士の業務に関する報酬又は料金 | 同一人に対し一回に支払われる金額 | 一万円 |
| 法第二百四条第一項第三号に掲げる診療報酬 | 同一人に対しその月分として支払われる金額 | 二十万円 |
| 法第二百四条第一項第四号に掲げる職業拳闘家の業務に関する報酬 | 同一人に対し一回に支払われる金額 | 五万円 |
| 法第二百四条第一項第四号に掲げる外交員、集金人又は電力量計の検針人の業務に関する報酬又は料金 | 同一人に対しその月中に支払われる金額 | 十二万円（当該報酬又は料金の支払者が当該報酬又は料金の支払を受ける者に対し法第二十八条第一項（給与所得）に規定する給与等の支払をする場合には、十二万円からその月中に支払われる当該給与等の額を控除した金額） |
| 法第二百四条第一項第六号に掲げる報酬又は料金 | 同一人に対し一回に支払われる金額 | 五千円に当該支払金額の計算期間の日数を乗じて計算した金額（当該報酬又は料金の支払者が当該報酬又は料金の支払を受ける者に対し法第二十八条第一項に規定する給与等の支払をする場合には、当該金額から当該期間に係る当該給与等の額を控除した金額） |
| 法第二百四条第一項第八号に掲げる広告宣伝のための賞金 | 同一人に対し一回に支払われる金額 | 五十万円 |
| 法第二百四条第一項第八号に掲げる馬主が受ける競馬の賞金 | 同一人に対し一回に支払われる金額 | 第二百九十八条第一項（内国法人に係る所得税の課税標準）に規定する金額 |
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