If a person stated as a relative for withholding deduction (limited to a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); hereinafter the same applies in this Article) (hereinafter referred to as a "covered person" in this Article) in a salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by a Resident (hereinafter referred to as a "covered Resident" in this Article) is subject to the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses), with another person as a relative for withholding deduction stated in a salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by the covered person, the provisions of Article 185, paragraph (1), items (i) and (ii) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) apply by deeming that the covered person is not stated as a relative for withholding deduction in the salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by the covered Resident.