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Article 221, paragraph (3), item (iii), (b)

the amount calculated by dividing the total amount paid, for each type of remuneration or similar payments, by the person who paid the remuneration or similar payments during the calculation period for remuneration by the number of persons who received payment of the remuneration or similar payments of that type from that person during the calculation period for remuneration.

当該報酬等の計算期間における当該報酬等の支払をした者の報酬等の種類ごとの支払金額の総額を当該報酬等の計算期間における当該報酬等の種類ごとの当該報酬等の支払をした者から当該報酬等の支払を受けた者の人数で除して計算した金額

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