①A person paying, in Japan, a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (hereinafter referred to as a "salary or other wage" in this Chapter) to a Resident must withhold income taxes from that salary or other wage at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.

②If a bonus given to a corporation's officers as prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act is not paid by the day that marks one year's time since the date on which the decision to pay the bonus was finalized, the payment is deemed to have been made on the day that marks one year's time since that date, and the preceding paragraph applies.

Notwithstanding the preceding Article, a person paying a salary or other wage only to two or fewer domestic employees on a regular basis is not required to withhold income taxes from that salary or other wage and pay them over.

①The amount of income tax to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from a salary or other wage other than a bonus as prescribed in the following Article is the amount of tax specified in each of the following items for the category of salary or other wage set forth in the item:

②Cabinet Order provides for the meaning of the monthly amount and daily amount prescribed in items (i) and (ii) of the preceding paragraph and for other necessary particulars concerning the application of the provisions of that paragraph.

①Except where the provisions of the following paragraph apply, the amount of income tax to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from a bonus (including a salary in the nature of a bonus; hereinafter the same applies in this Article) is the amount of tax specified in each of the following items for the category of bonus set forth in the item:

②If the person paying a bonus has paid or is to pay an ordinary salary to the Resident being paid the bonus during the previous month, and the amount of the bonus exceeds the amount equivalent to 10 times the amount of the ordinary salary paid or payable during the previous month, the amount of income tax to be withheld from that bonus pursuant to Article 183, paragraph (1) is the amount of tax specified in each of the following items for the category of bonus set forth in the item:

③If the salary or other wage last paid in a year to a Resident who has filed a salary income earner's return for deduction for dependents, etc. is an ordinary salary subject to the provisions of Article 190 (Year-End Adjustment), a bonus is paid in the month in which the day of payment of that ordinary salary falls, and a shortfall as prescribed in that Article is expected to arise if that Article were applied to the salaries or other wages whose payment to the Resident during that year is finalized based on the circumstances as of the day on which that bonus is paid (including, if the Resident has filed another salary income earner's return for deduction for dependents, etc. through another person paying a salary or other wage in that year, the salaries or other wages prescribed by Cabinet Order whose payment to the Resident during that year by that other person has been finalized), notwithstanding the provisions of paragraph (1), item (i) or item (i) of the preceding paragraph, the amount of income tax to be withheld from that bonus pursuant to Article 183, paragraph (1) may be the sum of the amount of tax under those provisions and the amount of tax equivalent to that shortfall.

If a spouse stated as a spouse for withholding deduction (hereinafter referred to as a "covered spouse" in this Article) in a salary income earner's return for deduction for Dependents, etc. or return for deduction for Dependents, etc. regarding secondary salaries filed by a Resident (hereinafter referred to as a "covered Resident" in this Article) is subject to the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus), paragraph (1), item (i) or paragraph (2), item (i) of the preceding Article, or Article 203-3, items (i) through (iii) (Amount Withheld), with the covered Resident as a spouse for withholding deduction stated in a salary income earner's return for deduction for Dependents, etc. or return for deduction for Dependents, etc. regarding secondary salaries, or a return for Dependents, etc. by a recipient of a public pension or retirement package, filed by the covered spouse, the provisions of Article 185, paragraph (1), items (i) and (ii) and paragraph (1), item (i) and paragraph (2), item (i) of the preceding Article apply by deeming that the covered spouse is not stated as a spouse for withholding deduction in the salary income earner's return for deduction for Dependents, etc. or return for deduction for Dependents, etc. regarding secondary salaries filed by the covered Resident.

If a person stated as a relative for withholding deduction (limited to a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); hereinafter the same applies in this Article) (hereinafter referred to as a "covered person" in this Article) in a salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by a Resident (hereinafter referred to as a "covered Resident" in this Article) is subject to the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses), with another person as a relative for withholding deduction stated in a salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by the covered person, the provisions of Article 185, paragraph (1), items (i) and (ii) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) apply by deeming that the covered person is not stated as a relative for withholding deduction in the salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by the covered Resident.

If a Resident has filed a salary income earner's return for deduction for dependents, etc. which states that the Resident falls under the category of a Person with a Disability, widow, single parent, or working student (if that working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), limited to a Resident who, in addition to stating in that return that the Resident falls under the category of a working student, has submitted or presented the documents prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.)), the provisions of Article 185, paragraph (1), item (i) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) (Amount Withheld from Bonuses) apply by deeming that the return states one relative for withholding deduction for each of those categories that the Resident falls under, and if that return states that there is a Person with a Disability or a cohabiting Person with a Particular Disability among the Resident's spouse in the same household or dependents (if that Person with a Disability or cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or cohabiting Person with a Particular Disability for whom the documents prescribed in paragraph (5) of that Article have been submitted or presented), by deeming that the return states one additional relative for withholding deduction for each such person.

If social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) or small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) are deducted at the time a salary or other wage is paid, for the purpose of applying the provisions of Article 185 (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186 (Amount Withheld from Bonuses), a salary or other wage is deemed to have been paid in the amount equivalent to the balance remaining after deducting the sum of the amount of those social insurance premiums and the amount of those small enterprise-based mutual aid premiums and similar payments from the amount equivalent to the amount of that salary or other wage, and if no balance remains, that salary or other wage is deemed not to have been paid.

①If the person paying a salary or other wage through whom a Resident filed a salary income earner's return for deduction for dependents, etc. applies the provisions of Article 185, paragraph (1), item (i), (a) through (d) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i), (b) and paragraph (2), item (i) (Amount Withheld from Bonuses) to the salary or other wage it pays to that Resident, and processes its calculations concerning the amounts of salary or other wage paid using office machines, the amount of tax set forth in column A of Appended Table 2 as prescribed in those provisions may be replaced with the amount calculated by a method that the Minister of Finance specifies as being equivalent to the method by which that amount of tax was calculated.

②When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.

If a person paying a salary or other wage via whom a Resident has submitted a salary income earner's return for deduction for Dependents, etc. makes the last payment of salary or other wage for the year to that Resident, whose amount of salary or other wage that it has been decided will be paid during the year, as prescribed in item (i), is 20 million yen or less (except where the Resident is expected to submit that declaration to a person other than that payer after that time and by December 31 of that year), and the total amount of income taxes set forth in that item is in excess of or falls short of the amount of tax set forth in item (ii) as calculated based on the circumstances at the time the last payment of salary or other wage for the year is made, the payer must make an Appropriation of the excess amount to the income taxes to be withheld when making the last payment of salary or other wage for the year, and must withhold the shortfall when making the last payment of salary or other wage for the year and pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.

In the case referred to in the preceding Article, if, after an Appropriation of the excess amount prescribed in that Article to the income taxes to be withheld when the last payment of salary or other wage for the year is made, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been withheld, the amount remaining after deducting an amount equivalent to the part not yet withheld; referred to as the "overpaid amount" in this Article), the person paying the salary or other wage referred to in the preceding Article is to refund that overpaid amount.

①In 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.

②If 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.

Procedures for the refund of the overpaid amount prescribed in Article 191 (Refund of Overpaid Amounts), procedures for the approval prescribed in paragraph (2) of the preceding Article, and other matters necessary for the application of these provisions are specified by Cabinet Order.

①A Resident paid a salary or other wage in Japan must submit a declaration stating the following particulars to 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; the same applies hereinafter in this Section) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if there are two or more such persons, the principal payer of salary), by the day before the day on which the Resident is first paid a salary or other wage by that payer each year:

②If a declaration under the preceding paragraph is submitted via the person paying the salary or other wage referred to in that paragraph, and the particulars to be stated in that declaration have not changed from the particulars stated in the declaration under that paragraph submitted via that payer in the year preceding that year (or, if the Resident submitted a declaration under the following paragraph via that payer partway through that preceding year, the declaration under the following paragraph last submitted in that preceding year), the Resident may submit a declaration under that paragraph stating that there has been no change, in lieu of the particulars required to be stated under the preceding paragraph.

③If a change arises partway through the year in the particulars stated in a declaration submitted by a Resident under paragraph (1), the Resident must submit a declaration stating the details of that change and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage referred to in that paragraph, by the day before the day on which the Resident is first paid a salary or other wage by that payer after the day on which the change arose.

④A Resident who has stated in a declaration under paragraph (1) or the preceding paragraph that the Resident is a working student (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) and who is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) must, pursuant to Cabinet Order, submit or present a document certifying that the Resident is such a person.

⑤A Resident who has stated the particulars set forth in paragraph (1), item (vii) in a declaration under paragraph (1) or (3) (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made (including a person about whom a statement that there has been no change has been made in lieu of that statement pursuant to paragraph (2); referred to as a "relative residing outside Japan" in the paragraphs up to and including paragraph (7)) is a relative of the Resident (or, if the relative residing outside Japan is a relative for withholding deduction prescribed in that item and the fact by which that relative qualifies as a relative for withholding deduction set forth in that item is that the relative is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1), that document and a document certifying that the relative is a person set forth in (b), (1) of that item).

⑥If a Resident prescribed in the preceding paragraph seeks to receive a deduction of the amount equivalent to the disability deduction or the deduction for Dependents set forth in item (ii), (c) of Article 190 (Year-End Adjustment) for a relative residing outside Japan in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the fact that the living expenses of the relative residing outside Japan are paid from the same resources as the Resident (or, if the Resident seeks to receive a deduction of the amount equivalent to the deduction for Dependents on the grounds that the relative residing outside Japan is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (3), the fact that the relative residing outside Japan is a person set forth in (b), (3) of that item) and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage prescribed in paragraph (1), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer.

⑦A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document showing that the living expenses of the relative residing outside Japan referred to in that paragraph are paid from the same resources as the Resident (or, if the Resident seeks to receive a deduction of the amount equivalent to the deduction for Dependents on the grounds that the relative residing outside Japan is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (3), a document showing that the relative residing outside Japan is a person set forth in (b), (3) of that item).

⑧A declaration under paragraph (1), (3), or (6) is referred to as a salary income earner's return for deduction for Dependents, etc.

①If a Resident paid salaries or other wages in Japan by two or more persons paying a salary or other wage expects that the amount calculated pursuant to Cabinet Order as the amount calculated in accordance with Article 28, paragraph (2) (Salary Income) and Article 188 (Calculation of the Amount of Tax Withheld If Social Insurance Premiums and Similar Are Deducted from Salary or Other Wages) for the estimated amount of salary or other wage for the year to be paid by the principal payer of salary will fall short of the total of the amount of the disability deduction, the widow deduction, the single parent deduction, the working student deduction, the spousal deduction or special spousal deduction received for the spouse for withholding deduction, the deduction for Dependents or special deduction for specified relatives received for relatives for withholding deduction, and the basic personal exemption, the Resident may, in that year, submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on the salary or other wage paid by a person paying a salary or other wage other than the principal payer of salary (referred to as a "secondary payer of salary" in this paragraph), via that secondary payer of salary:

②If a declaration under the preceding paragraph is submitted via the person paying the salary or other wage referred to in that paragraph, and the particulars to be stated in that declaration have not changed from the particulars stated in the declaration under that paragraph submitted via that payer in the year preceding that year (or, if the Resident submitted a declaration under the following paragraph via that payer partway through that preceding year, the declaration under the following paragraph last submitted in that preceding year), the Resident may submit a declaration under that paragraph stating that there has been no change, in lieu of the particulars required to be stated under the preceding paragraph.

③If a change arises partway through the year in the particulars stated in a declaration submitted by a Resident under paragraph (1), the Resident must submit a declaration stating the details of that change and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage referred to in that paragraph, by the day before the day on which the Resident is first paid a salary or other wage by that payer after the day on which the change arose.

④Beyond what is provided for in the preceding paragraph, the declaration to be made if a Resident who has submitted a declaration under paragraph (1) comes to need to add to the declaration under that paragraph, as the spouse for withholding deduction or a relative for withholding deduction prescribed in item (iii) of that paragraph, the spouse for withholding deduction or a relative for withholding deduction prescribed in paragraph (1), item (vi) of the preceding Article stated in the salary income earner's return for deduction for Dependents, etc. submitted by the Resident in that year, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.

⑤A Resident who has stated the particulars set forth in paragraph (1), item (iv) in a declaration under paragraph (1) or (3) (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made (including a person about whom a statement that there has been no change has been made in lieu of that statement pursuant to paragraph (2)) is a relative of the Resident (or, if the person about whom that statement has been made is a relative for withholding deduction referred to in that item and the fact by which that person qualifies as a relative for withholding deduction set forth in that item is that the person is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions), that document and a document certifying that the person is a person set forth in (b), (1) of that item).

⑥A declaration under paragraph (1) or (3) is referred to as a return for deduction for Dependents, etc. regarding secondary salaries.

①If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the spousal deduction or the special spousal deduction set forth in item (ii), (d) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:

②A Resident who has stated in a declaration under the preceding paragraph that the Claimable Spouse or the spouse prescribed in item (iii) of that paragraph is a Nonresident must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made is the spouse of the Resident and a document showing that the living expenses of the person about whom that statement has been made are paid from the same resources as the Resident.

③A declaration under paragraph (1) is referred to as a salary income earner's return for spousal deduction, etc.

①If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the special deduction for specified relatives set forth in item (ii), (e) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:

②A Resident who has stated in a declaration under the preceding paragraph that a specified relative is a relative who is a Nonresident must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made is a relative of the Resident and a document showing that the living expenses of the person about whom that statement has been made are paid from the same resources as the Resident.

③A declaration under paragraph (1) is referred to as a salary income earner's return for special deduction for specified relatives.

①If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the basic personal exemption set forth in item (ii), (f) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:

②A declaration under the preceding paragraph is referred to as a salary income earner's return for basic personal exemption.

①If a Resident paid a salary or other wage in Japan seeks to receive a deduction in respect of the social insurance premiums, small enterprise-based mutual aid premiums and similar payments, new life insurance premiums, old life insurance premiums, nursing care and medical insurance premiums, new individual annuity insurance premiums, old individual annuity insurance premiums, or earthquake insurance premiums prescribed in item (ii), (b) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:

②A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document certifying payment of the amount of social insurance premiums prescribed in item (ii) of that paragraph (limited to those set forth in Article 74, paragraph (2), item (v)) or the amount of small enterprise-based mutual aid premiums and similar payments prescribed in item (ii) of the preceding paragraph, or the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, or the amount of earthquake insurance premiums prescribed in item (iii) of that paragraph, paid during the year.

③A declaration under paragraph (1) is referred to as a salary income earner's return for insurance premium deduction.

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):

①In the cases under Articles 194 through 196 (Declarations by Salary Income Earners Concerning Withholding), if a declaration under those provisions is accepted by the person paying the salary or other wage via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was accepted.

②If the person paying the salary or other wage via whom a declaration under Articles 194 through 196 is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Ministry of Finance Order; the same applies in this paragraph and paragraph (5)), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid a salary or other wage prescribed in those provisions may, in lieu of submitting that declaration, provide the required particulars to that person paying the salary or other wage by electronic or magnetic means. In such a case, the Resident paid that salary or other wage must take measures specified by Ministry of Finance Order that make the Resident's name clear.

③For the purpose of applying paragraph (1) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the salary or other wage" is deemed to be replaced with "are provided to the person paying the salary or other wage"; and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which they were provided".

④If a person paying a salary or other wage who receives a salary income earner's return for deduction for Dependents, etc., a return for deduction for Dependents, etc. regarding secondary salaries, a salary income earner's return for spousal deduction, etc., or a salary income earner's return for special deduction for specified relatives (referred to as a "return for deduction for Dependents, etc." in this paragraph) keeps, pursuant to Ministry of Finance Order, a book stating the names, individual numbers, and other particulars of the spouse for withholding deduction, the Claimable Spouse, the spouse whose living expenses are paid from the same resources as the Resident as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction), the relatives for withholding deduction, the specified relatives as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives), and other persons specified by Ministry of Finance Order who are to be stated in that return for deduction for Dependents, etc. (referred to as the "spouse or relative for withholding deduction and similar persons" in this paragraph) (limited to a book prepared, before the submission of that return for deduction for Dependents, etc., upon receiving any of the following declarations from the Resident paid the salary or other wage to whom the spouse or relative for withholding deduction and similar persons relate), the person paid that salary or other wage is not required, notwithstanding Article 194, paragraph (1), Article 195, paragraph (1), Article 195-2, paragraph (1), and Article 195-3, paragraph (1), to state the individual numbers stated in that book in the return for deduction for Dependents, etc. submitted to that person paying the salary or other wage; provided, however, that this does not apply if a name or individual number to be stated in that return for deduction for Dependents, etc. differs from the name or individual number of the spouse or relative for withholding deduction and similar persons stated in that book.

⑤If a Resident paid a salary or other wage prescribed in Article 196, paragraph (1) provides the particulars to be stated in a salary income earner's return for insurance premium deduction by electronic or magnetic means pursuant to paragraph (2), the Resident may, pursuant to Cabinet Order, in lieu of submitting or presenting under paragraph (2) of that Article a document certifying payment of the amount of social insurance premiums, the amount of small enterprise-based mutual aid premiums and similar payments, the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, or the amount of earthquake insurance premiums prescribed in that paragraph, provide the particulars to be stated in that document by electronic or magnetic means to the person paying the salary or other wage via whom that declaration is to be submitted. In such a case, the Resident paid that salary or other wage is deemed to have submitted or presented that document.