Income taxes must be withheld pursuant to the provisions of paragraph (1) of the preceding Article in the amounts that each of the following items prescribes for the category to which the item refers:
前条第一項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
remuneration or fees, or contract money, set forth in item (i), (ii), (iv), or (v), or item (vii) of paragraph (1) of the preceding Article (excluding the remuneration and fees set forth in the following item): the amount calculated by multiplying the amount thereof by a tax rate of 10 percent (or, if the amount paid to the same person at one time exceeds one million yen, by a tax rate of 20 percent for the portion of the amount in excess thereof);
remuneration or fees for the services of judicial scriveners, land and house investigators, or maritime procedure agents set forth in paragraph (1), item (ii) of the preceding Article, medical fees set forth in item (iii) of that paragraph, remuneration or fees for the services of professional boxers, sales representatives, bill collectors, or electricity meter readers set forth in item (iv) of that paragraph, remuneration or fees set forth in item (vi) of that paragraph, or monetary awards set forth in item (viii) of that paragraph: the amount calculated by multiplying the balance remaining after deducting the amount specified by Cabinet Order from the amount thereof (or, if the monetary award is paid in something other than money, the amount calculated pursuant to Cabinet Order as its value at the time of the payment) by a tax rate of 10 percent.