Article 185Amount Withheld from a Salary or Other Wage Other Than a Bonus

一a salary or other wage paid to a Resident who has filed a salary income earner's return for deduction for Dependents, etc. by the person paying a salary or other wage through whom that return was filed: the amount of tax specified below for the category of case set forth below, according to the amount of the salary or other wage (in the case set forth in (b), (c), (d), or (f), the amount equivalent to twice that amount, the amount equivalent to three times that amount, the monthly amount of the salary or other wage, or the daily amount of the salary or other wage, respectively) and to whether there are any, and the number of, spouses for withholding deduction and relatives for withholding deduction stated in that return (if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the spouse for withholding deduction and relatives for withholding deduction prescribed in Article 194, paragraph (1), item (vi) (Salary Income Earner's Return for Deduction for Dependents, Etc.), and if a spouse for withholding deduction or relative for withholding deduction stated in that return is a relative residing outside Japan as prescribed in paragraph (5) of that Article (referred to as a "relative residing outside Japan" in Article 187 (Amount Withheld for Persons Eligible for the Disability Deduction and Similar Deductions) and Article 190, item (ii), (c) (Year-End Adjustment)), limited to the spouse for withholding deduction and relatives for withholding deduction for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented; referred to as the "spouse and relatives for withholding deduction on the main salary" in the following Article):

イif the salary or other wage is to be paid every month: the amount of tax set forth in column A of Appended Table 2;

ロif the salary or other wage is to be paid every half month: the amount of tax equivalent to one half of the amount of tax set forth in column A of Appended Table 2;

ハif the salary or other wage is to be paid every ten-day period: the amount of tax equivalent to one third of the amount of tax set forth in column A of Appended Table 2;

ニif the salary or other wage is to be paid at intervals of a whole-number multiple of a month: the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column A of Appended Table 2 by that multiple;

ホif the salary or other wage is to be paid every day: the amount of tax set forth in column A of Appended Table 3;

ヘin cases other than those set forth in (a) through (e): the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column A of Appended Table 3 by the number of days for which the salary or other wage is paid;

二a salary or other wage other than those set forth in the preceding item and the following item: the amount of tax specified below for the category of case set forth below, according to the amount of the salary or other wage (in the case set forth in (b), (c), (d), or (f), the amount equivalent to twice that amount, the amount equivalent to three times that amount, the monthly amount of the salary or other wage, or the daily amount of the salary or other wage, respectively), to whether a return for deduction for dependents, etc. regarding secondary salaries has been filed, and to the number of spouses for withholding deduction and relatives for withholding deduction prescribed in Article 195, paragraph (1), item (iii) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) stated in that return (if that spouse for withholding deduction or relative for withholding deduction is a person for whom the statement referred to in paragraph (5) of that Article has been made, limited to the spouse for withholding deduction and relatives for withholding deduction for whom the documents prescribed in that paragraph have been submitted or presented):

イif the salary or other wage is to be paid every month: the amount of tax set forth in column B of Appended Table 2;

ロif the salary or other wage is to be paid every half month: the amount of tax equivalent to one half of the amount of tax set forth in column B of Appended Table 2;

ハif the salary or other wage is to be paid every ten-day period: the amount of tax equivalent to one third of the amount of tax set forth in column B of Appended Table 2;

ニif the salary or other wage is to be paid at intervals of a whole-number multiple of a month: the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column B of Appended Table 2 by that multiple;

ホif the salary or other wage is to be paid every day: the amount of tax set forth in column B of Appended Table 3;

ヘin cases other than those set forth in (a) through (e): the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column B of Appended Table 3 by the number of days for which the salary or other wage is paid;

三a salary or other wage prescribed by Cabinet Order which is calculated on the basis of the days or hours worked and is paid for each day worked: the amount of tax set forth in column C of Appended Table 3 according to the amount of that salary or other wage.