Article 187Amount Withheld for Persons Eligible for the Disability Deduction and Similar Deductions
第百八十七条（障害者控除等の適用を受ける者に係る徴収税額）
If a Resident has filed a salary income earner's return for deduction for dependents, etc. which states that the Resident falls under the category of a Person with a Disability, widow, single parent, or working student (if that working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), limited to a Resident who, in addition to stating in that return that the Resident falls under the category of a working student, has submitted or presented the documents prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.)), the provisions of Article 185, paragraph (1), item (i) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) (Amount Withheld from Bonuses) apply by deeming that the return states one relative for withholding deduction for each of those categories that the Resident falls under, and if that return states that there is a Person with a Disability or a cohabiting Person with a Particular Disability among the Resident's spouse in the same household or dependents (if that Person with a Disability or cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or cohabiting Person with a Particular Disability for whom the documents prescribed in paragraph (5) of that Article have been submitted or presented), by deeming that the return states one additional relative for withholding deduction for each such person.
給与所得者の扶養控除等申告書を提出した居住者で、当該申告書にその者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるもの（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつたもの）である場合には、これらの一に該当するごとに源泉控除対象親族が一人あると記載されているものとし、当該申告書に同一生計配偶者又は扶養親族のうちに障害者又は同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、同条第五項に規定する書類の提出又は提示がされた障害者又は同居特別障害者に限る。）がある旨の記載があるものである場合には、これらの一に該当するごとに源泉控除対象親族が他に一人あると記載されているものとして、第百八十五条第一項第一号（賞与以外の給与等に係る徴収税額）並びに第百八十六条第一項第一号及び第二項第一号（賞与に係る徴収税額）の規定を適用する。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Person with a Disability
「障害者」
A person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxviii)· applies throughout the law
widowmachine translation
「寡婦」
A person who is not a single parent (ひとり親) and who either has not remarried after divorcing her husband, supports a dependant, has total income of 5 million yen or less and has no partner in a relationship equivalent to marriage, or has not remarried after her husband's death (or whose husband is missing, as a Cabinet Order (政令) specifies) and meets the same income and partner conditions.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
single parentmachine translation
「ひとり親」
A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
working studentmachine translation
「勤労学生」
A student at a school, a specialised training college or similar institution, or a trainee in accredited vocational training, who earns income from their own work and whose total income is 850,000 yen or less, of which no more than 100,000 yen comes from anything other than work.
Defined inArticle 2, paragraph (1), item (xxxii)· applies throughout the law
spouse in the same householdmachine translation
「同一生計配偶者」
A resident's spouse who shares the resident's household budget and has total income of 580,000 yen or less, other than a spouse working full-time in the resident's business and paid for it or counted as a family business employee.
Defined inArticle 2, paragraph (1), item (xxxiii)· applies throughout the law
dependentmachine translation
「扶養親族」
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
Defined inArticle 2, paragraph (1), item (xxxiv)· applies throughout the law
relative for withholding deductionmachine translation
「源泉控除対象親族」
A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.
Defined inArticle 2, paragraph (1), item (xxxiv-5)· applies throughout the law
cohabiting Person with a Particular Disabilitymachine translation
「同居特別障害者」
A Person with a Particular Disability (特別障害者) who is a resident's spouse in the same household (同一生計配偶者) or dependent (扶養親族) and who usually lives with the resident, the resident's spouse or another relative sharing the resident's household budget, as Article 79, paragraph (3) describes.
Short name set inArticle 85, paragraph (2)· applies only in this provision and in Article 187; Article 194, paragraph (1), item (iii); Article 203-6, paragraph (1), item (v); Article 190, paragraph (1), item (ii), (c); and Article 203-3, paragraph (1), item (i), (g)
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
relative residing outside Japanmachine translation
「国外居住親族」
A person whom a resident has stated, in a salary income earner's return for deduction for Dependents, etc. (給与所得者の扶養控除等申告書) under Article 194, to be a relative who is a Nonresident (非居住者) — a spouse for withholding deduction (源泉控除対象配偶者), a relative for withholding deduction (源泉控除対象親族), or a spouse in the same household or dependent with a disability — including one for whom the resident has instead stated that nothing has changed.
Short name set inArticle 185, paragraph (1), item (i)· applies only in this provision and in Article 187; and Article 190, paragraph (1), item (ii), (c)