In the case referred to in Article 190 (Year-End Adjustment), if, after the shortfall prescribed in that Article is withheld when the last payment of salary or other wage for the year is made, there remains a shortfall that could not be fully withheld, the person paying the salary or other wage referred to in that Article must withhold it successively when paying salaries or other wages in the following year, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
If there is a shortfall as prescribed in Article 190, the amount set forth in item (i) is found to be significantly smaller than the amount set forth in item (ii), and the Resident referred to in that Article has obtained the approval of the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on the salary or other wage last paid to the Resident for the year by the person paying the salary or other wage referred to in that Article, then, notwithstanding the provisions of Article 190 and the preceding paragraph, that payer must withhold the balance remaining after deducting the approved amount from that shortfall when making the last payment of salary or other wage for the year, must withhold an amount equivalent to one half of the approved amount when paying salaries or other wages in January and in February of the following year respectively, and, if a shortfall still remains, must withhold it successively when paying salaries or other wages in and after March of the following year, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls; provided, however, that if, after making the last payment of salary or other wage for the year, the payer comes to pay the Resident severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income), the payer must withhold an amount equivalent to the part of the approved amount not yet withheld by the time of that payment when making that payment, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
第百九十条に規定する不足額があり、かつ、第一号に掲げる金額が第二号に掲げる金額に比して著しく少ないと認められる場合において、同条の居住者が、同条の給与等の支払者からその年最後に支払を受ける給与等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長の承認を受けたときは、当該支払者は、第百九十条及び前項の規定にかかわらず、その承認に係る金額を当該不足額から控除した残額をその年最後に給与等の支払をする際徴収し、その承認に係る金額の二分の一に相当する金額をその翌年一月及び二月に給与等の支払をする際それぞれ徴収し、なお不足額があるときは、その翌年三月以後給与等の支払をする際順次徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。ただし、その年最後に給与等の支払をした後においてその居住者に対し第三十条第一項（退職所得）に規定する退職手当等の支払をすることとなつた場合は、その承認に係る金額のうち当該退職手当等の支払の時までにまだ徴収していない金額に相当する金額を当該支払の際徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
the amount equivalent to the balance remaining after deducting, from the total amount of salary or other wage that the Resident is paid by the person paying the salary or other wage referred to in Article 190 during the month in which falls the day on which the Resident is paid the last salary or other wage for the year by that payer, the amount of income taxes withheld or to be withheld from that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190;
the amount calculated pursuant to Cabinet Order as the monthly amount of the balance remaining after deducting, from the total amount of salary or other wage that the Resident was paid by the person paying the salary or other wage referred to in Article 190 during the period from January of that year until the month preceding the month prescribed in the preceding item, the total amount of income taxes withheld or to be withheld from that salary or other wage pursuant to Article 183, paragraph (1).