Regulation for Enforcement of the Income Tax Act
Article 93, paragraph (1), item (ii)
第九十三条第一項第二号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
with respect to the salary or other wage the payment of which was finalized during the year (including, where that salary or other wage has been subject to Article 190 (Year-End Adjustment) of the Act and the person receiving the payment has, in that year, submitted, through another payer of salary or other wage, another salary income earner's return for deduction for Dependents, etc. (meaning a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act; the same applies in item (vi) and in item (iii) of the following paragraph), the salary or other wage prescribed in Article 311 (Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.) of the Order), its type and total amount;
その年中に支払の確定した給与等（当該給与等が法第百九十条（年末調整）の規定の適用を受けたものである場合において、その支払を受ける者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書（法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書をいう。第六号及び次項第三号において同じ。）を提出したことがあるときは、令第三百十一条（再就職者等の年末調整の対象となる給与等）に規定する給与等を含む。）につきその種類及びその合計額
with respect to the salary or other wage the payment of which was finalized during the year (including, where that salary or other wage has been subject to Article 190 (Year-End Adjustment) of the Act and the person receiving the payment has, in that year, submitted, through another payer of salary or other wage, another salary income earner's return for deduction for Dependents, etc. (meaning a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act; the same applies in item (vi)
and in item (iii) of the following paragraph), the salary or other wage prescribed in Article 311 (Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.) of the Order), its type and total amount;その年中に支払の確定した給与等（当該給与等が法第百九十条（年末調整）の規定の適用を受けたものである場合において、その支払を受ける者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書（法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書をいう。第六号
及び次項第三号において同じ。）を提出したことがあるときは、令第三百十一条（再就職者等の年末調整の対象となる給与等）に規定する給与等を含む。）につきその種類及びその合計額