Article 197Salary or Other Wages Excluded from Declarations by Salary Income Earners Concerning Withholding
第百九十七条（給与所得者の源泉徴収に関する申告から除外される給与等）
The following salaries or other wages are not included in the salaries or other wages prescribed in Article 194 through the preceding Article (Declarations by Salary Income Earners Concerning Withholding):
次に掲げる給与等は、第百九十四条から前条まで（給与所得者の源泉徴収に関する申告書）に規定する給与等に含まれないものとする。
salaries or other wages from which income taxes are not required to be withheld and paid over pursuant to Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source);
salaries or other wages set forth in Article 185, paragraph (1), item (iii) (Salary or Other Wages Paid for Each Day Worked).
第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等