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Article 200Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source
第二百条（源泉徴収を要しない退職手当等の支払者）
Notwithstanding the provisions of the preceding Article, a person who pays salaries or other wages as prescribed in Article 28, paragraph (1) (Salary Income) only to not more than two domestic workers on a regular basis is not required to withhold and pay over income taxes on the severance pay or other such compensation that the person pays.
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severance pay or other such compensation
「退職手当等」
Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.
Short name set inArticle 199, paragraph (1)· applies only in this chapter