Article 189Special Provisions on the Amount Withheld from a Primary Salary or Other Wage
第百八十九条（主たる給与等に係る徴収税額の特例）
If the person paying a salary or other wage through whom a Resident filed a salary income earner's return for deduction for dependents, etc. applies the provisions of Article 185, paragraph (1), item (i), (a) through (d) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i), (b) and paragraph (2), item (i) (Amount Withheld from Bonuses) to the salary or other wage it pays to that Resident, and processes its calculations concerning the amounts of salary or other wage paid using office machines, the amount of tax set forth in column A of Appended Table 2 as prescribed in those provisions may be replaced with the amount calculated by a method that the Minister of Finance specifies as being equivalent to the method by which that amount of tax was calculated.
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その支払う給与等について第百八十五条第一項第一号イからニまで（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ロ及び第二項第一号（賞与に係る徴収税額）の規定を適用する場合において、その給与等の支払額に関する計算を事務機械によつて処理しているときは、これらの規定に規定する別表第二の甲欄に掲げる税額は、当該税額が算定された方法に準ずるものとして財務大臣が定める方法によつて計算した金額をもつて代えることができる。
When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
財務大臣は、前項の定めをしたときは、これを告示する。