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Article 186Amount Withheld from Bonuses

第百八十六条（賞与に係る徴収税額）

Except where the provisions of the following paragraph apply, the amount of income tax to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from a bonus (including a salary in the nature of a bonus; hereinafter the same applies in this Article) is the amount of tax specified in each of the following items for the category of bonus set forth in the item:

賞与（賞与の性質を有する給与を含む。以下この条において同じ。）について第百八十三条第一項（源泉徴収義務）の規定により徴収すべき所得税の額は、次項の規定の適用がある場合を除き、次の各号に掲げる賞与の区分に応じ当該各号に定める税額とする。

a bonus 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:

給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う賞与　次に掲げる場合の区分に応じそれぞれ次に定める税額

if the person paying the bonus has paid or is to pay any other salary or other wage (hereinafter referred to as an "ordinary salary" in this Article) to the Resident being paid the bonus during the previous month (if the ordinary salary paid by the person paying the bonus is to be paid at intervals of a whole-number multiple of a month, including where no ordinary salary is paid during the previous month; the same applies in (a) of the following item and in the following paragraph): the amount of tax equivalent to the amount calculated by multiplying the amount of the bonus by the rate obtained from column A of Appended Table 4 according to the amount of the ordinary salary paid or payable during the previous month (if the ordinary salary paid by the person paying the bonus is to be paid at intervals of a whole-number multiple of a month, the monthly amount prescribed in paragraph (1), item (i) of the preceding Article of the ordinary salary paid or payable immediately before the payment of the bonus; the same applies in (a) of the following item and in the following paragraph) and to whether there are any, and the number of, spouses and relatives for withholding deduction on the main salary stated in the salary income earner's return for deduction for Dependents, etc.;

その賞与の支払者がその支払を受ける居住者に対し前月中に支払つた又は支払うべきその他の給与等（以下この条において「通常の給与等」という。）がある場合（その賞与の支払者が支払う通常の給与等の支給期が月の整数倍の期間ごとと定められている場合にあつては、前月中に通常の給与等の支払がされない場合を含む。次号イ及び次項において同じ。）　前月中に支払つた又は支払うべき通常の給与等の金額（その賞与の支払者が支払う通常の給与等の支給期が月の整数倍の期間ごとと定められている場合には、その賞与の支払の直前に支払つた又は支払うべきその通常の給与等の前条第一項第一号に規定する月割額。次号イ及び次項において同じ。）、給与所得者の扶養控除等申告書に記載された主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族の有無及びその数に応じ別表第四の甲欄により求めた率をその賞与の金額に乗じて計算した金額に相当する税額

in cases other than that set forth in (a): the amount of tax equivalent to the amount calculated by multiplying by six (or by 12, if the period used as the basis for calculating the amount of the bonus exceeds six months; the same applies in (b) of the following item and in the following paragraph) the amount of tax set forth in column A of Appended Table 2 according to the amount equivalent to one sixth of the amount of the bonus (or one twelfth, if the period used as the basis for calculating that amount exceeds six months; the same applies in (b) of the following item and in the following paragraph) and to whether there are any, and the number of, spouses and relatives for withholding deduction on the main salary stated in the salary income earner's return for deduction for Dependents, etc.;

イに掲げる場合以外の場合　その賞与の金額の六分の一（当該金額の計算の基礎となつた期間が六月を超える場合には、十二分の一。次号ロ及び次項において同じ。）に相当する金額並びに給与所得者の扶養控除等申告書に記載された主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族の有無及びその数に応ずる別表第二の甲欄に掲げる税額に六（当該賞与の金額の計算の基礎となつた期間が六月を超える場合には、十二。次号ロ及び次項において同じ。）を乗じて計算した金額に相当する税額

a bonus other than that set forth in the preceding item: the amount of tax specified below for the category of case set forth below:

前号に掲げる賞与以外の賞与　次に掲げる場合の区分に応じそれぞれ次に定める税額

if the person paying the bonus has paid or is to pay an ordinary salary to the Resident being paid the bonus during the previous month: the amount of tax equivalent to the amount calculated by multiplying the amount of the bonus by the rate obtained from column B of Appended Table 4 according to the amount of the ordinary salary paid or payable during the previous month;

その賞与の支払者がその支払を受ける居住者に対し前月中に支払つた又は支払うべき通常の給与等がある場合　前月中に支払つた又は支払うべき通常の給与等の金額に応じ別表第四の乙欄により求めた率をその賞与の金額に乗じて計算した金額に相当する税額

in cases other than that set forth in (a): the amount of tax equivalent to the amount calculated by multiplying by six the amount of tax set forth in column B of Appended Table 2 according to the amount equivalent to one sixth of the amount of the bonus.

イに掲げる場合以外の場合　その賞与の金額の六分の一に相当する金額に応ずる別表第二の乙欄に掲げる税額に六を乗じて計算した金額に相当する税額

If the person paying a bonus has paid or is to pay an ordinary salary to the Resident being paid the bonus during the previous month, and the amount of the bonus exceeds the amount equivalent to 10 times the amount of the ordinary salary paid or payable during the previous month, the amount of income tax to be withheld from that bonus pursuant to Article 183, paragraph (1) is the amount of tax specified in each of the following items for the category of bonus set forth in the item:

賞与の支払者がその支払を受ける居住者に対し前月中に支払つた又は支払うべき通常の給与等がある場合において、その賞与の金額が前月中に支払つた又は支払うべき通常の給与等の金額の十倍に相当する金額を超えるときは、当該賞与について第百八十三条第一項の規定により徴収すべき所得税の額は、次の各号に掲げる賞与の区分に応じ当該各号に定める税額とする。

a bonus 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 equivalent to the amount calculated by multiplying by six the difference between the amount of tax set forth in column A of Appended Table 2 according to the sum total of the amount equivalent to one sixth of the amount of the bonus and the amount of that ordinary salary and to whether there are any, and the number of, spouses and relatives for withholding deduction on the main salary stated in the salary income earner's return for deduction for Dependents, etc., and the amount of tax set forth in column A of Appended Table 2 according to the amount of that ordinary salary and to whether there are any, and the number of, spouses and relatives for withholding deduction on the main salary stated in that return;

給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う賞与　その賞与の金額の六分の一に相当する金額と当該通常の給与等の金額との合計額並びに給与所得者の扶養控除等申告書に記載された主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族の有無及びその数に応ずる別表第二の甲欄に掲げる税額と当該通常の給与等の金額並びに当該申告書に記載された主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族の有無及びその数に応ずる別表第二の甲欄に掲げる税額との差額に六を乗じて計算した金額に相当する税額

a bonus other than that set forth in the preceding item: the amount of tax equivalent to the amount calculated by multiplying by six the difference between the amount of tax set forth in column B of Appended Table 2 according to the sum total of the amount equivalent to one sixth of the amount of the bonus and the amount of that ordinary salary, and the amount of tax set forth in column B of Appended Table 2 according to the amount of that ordinary salary.

前号に掲げる賞与以外の賞与　その賞与の金額の六分の一に相当する金額と当該通常の給与等の金額との合計額に応ずる別表第二の乙欄に掲げる税額と当該通常の給与等の金額に応ずる別表第二の乙欄に掲げる税額との差額に六を乗じて計算した金額に相当する税額

If the salary or other wage last paid in a year to a Resident who has filed a salary income earner's return for deduction for dependents, etc. is an ordinary salary subject to the provisions of Article 190 (Year-End Adjustment), a bonus is paid in the month in which the day of payment of that ordinary salary falls, and a shortfall as prescribed in that Article is expected to arise if that Article were applied to the salaries or other wages whose payment to the Resident during that year is finalized based on the circumstances as of the day on which that bonus is paid (including, if the Resident has filed another salary income earner's return for deduction for dependents, etc. through another person paying a salary or other wage in that year, the salaries or other wages prescribed by Cabinet Order whose payment to the Resident during that year by that other person has been finalized), notwithstanding the provisions of paragraph (1), item (i) or item (i) of the preceding paragraph, the amount of income tax to be withheld from that bonus pursuant to Article 183, paragraph (1) may be the sum total of the amount of tax under those provisions and the amount of tax equivalent to that shortfall.

給与所得者の扶養控除等申告書を提出した居住者に対し、その年最後に支払う給与等が第百九十条（年末調整）の規定の適用を受ける通常の給与等であり、かつ、当該通常の給与等の支払をする日の属する月に賞与を支払う場合において、当該賞与を支払う日の現況によりその年中にその居住者に対し支払うべきことが確定する給与等（その居住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を提出したことがある場合には、当該他の給与等の支払者がその年中にその居住者に対し支払うべきことが確定した給与等で政令で定めるものを含む。）につき同条の規定を適用した場合に同条に規定する不足額が生ずると見込まれるときは、当該賞与について第百八十三条第一項の規定により徴収すべき所得税の額は、第一項第一号又は前項第一号の規定にかかわらず、これらの規定による税額と当該不足額に相当する税額との合計額とすることができる。

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Article 186Amount Withheld from Bonuses