Regulation for Enforcement of the Income Tax Act
Article 93, paragraph (2), item (iii)
第九十三条第二項第三号
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
where the amount of payment during the year to the same person of salary or other wage, other than that prescribed in the preceding two items, which is paid to a person who has submitted a salary income earner's return for deduction for Dependents, etc. (excluding an officer set forth in the preceding item) by the payer of salary or other wage through whom the return was submitted at that time, is 2,500,000 yen or less;
同一人に対するその年中の前二号に規定する給与等以外の給与等で給与所得者の扶養控除等申告書を提出した者（前号の役員を除く。）に対してその提出の際に経由した給与等の支払者が支払うものの支払金額が二百五十万円以下である場合
where the amount of payment during the year to the same person of salary or other wage, other than that prescribed in the preceding two items, which is paid to a person who has submitted a salary income earner's return for deduction for Dependents, etc. (excluding an officer set forth in the preceding item) by the payer of salary or other wage through whom the return was submitted at that time, is 2,500,000 yen or less;同一人に対するその年中の前二号に規定する給与等以外の給与等で給与所得者の扶養控除等申告書を提出した者（前号の役員を除く。）に対してその提出の際に経由した給与等の支払者が支払うものの支払金額が二百五十万円以下である場合