If social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) or small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) are deducted at the time a salary or other wage is paid, for the purpose of applying the provisions of Article 185 (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186 (Amount Withheld from Bonuses), a salary or other wage is deemed to have been paid in the amount equivalent to the balance remaining after deducting the sum of the amount of those social insurance premiums and the amount of those small enterprise-based mutual aid premiums and similar payments from the amount equivalent to the amount of that salary or other wage, and if no balance remains, that salary or other wage is deemed not to have been paid.