①Where a resident is, as of June 1, 2024, a person receiving, from a person paying a salary or other wage (with "salary or other wage" meaning a salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article and the following Article), payment of a principal salary or other wage (meaning a salary or other wage paid by the person paying the salary or other wage via whom the resident's salary income earner's return for deduction for Dependents, etc. (meaning the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of that Act; the same applies in paragraph (3), items (i) and (ii) and in paragraph (2), item (ii) of the following Article) was submitted; the same applies hereinafter in this paragraph and the following paragraph), the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of that Act on the first principal salary or other wage during 2024 that the resident receives from that payer on or after that date (limited to one relating to the income tax for that year and excluding one to which the provisions of Article 190 of that Act apply; referred to as the "first salary or other wage subject to the special deduction" in the following paragraph and paragraph (5)) is the amount equivalent to the amount after deducting the special deduction for salary from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first salary or other wage subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special deduction for salary exceeds the pre-deduction withholding tax on the first salary or other wage subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first salary or other wage subject to the special deduction.

②In the case referred to in the preceding paragraph, if there is any amount of the special deduction for salary that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first salary or other wage subject to the special deduction (hereinafter referred to as the "special deduction for salary left after the first salary or other wage" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Section on each second or later salary or other wage subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special deduction for salary left after the first salary or other wage (up to the amount equivalent to the pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction" in this paragraph) on the principal salaries or other wages during 2024 (limited to those relating to the income tax for that year and excluding those to which the provisions of Article 190 of the Income Tax Act apply; hereinafter each referred to as a "second or later salary or other wage subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first salary or other wage subject to the special deduction after the date on which the resident received payment of the first salary or other wage subject to the special deduction.

③The special deduction for salary prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):

④With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act, respectively.

⑤The resident referred to in paragraph (1) who receives payment of a salary or other wage may, by the date on which the resident receives payment of the first salary or other wage subject to the special deduction, submit a return stating that the resident seeks the application of the provisions of paragraph (1) or paragraph (2) with regard to the special deduction for salary prescribed in paragraph (3) relating to the persons listed in item (iii) or item (iv) of that paragraph, the names and individual numbers of those persons (or, for a person who does not have an individual number, the name) and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage referred to in paragraph (1), to the district director having jurisdiction over the place for tax payment under Article 17 of the Income Tax Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the designated place for tax payment; the same applies in paragraph (4) of the following Article) for the income tax on the salary or other wage.

⑥In the case referred to in the preceding paragraph, when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the date on which that person has received it.

⑦The resident referred to in paragraph (1) who receives payment of a salary or other wage may, if the person paying the salary or other wage via whom the return prescribed in paragraph (5) is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to the person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph) in lieu of submitting the return. In this case, the provisions of the second sentence of that paragraph apply mutatis mutandis.

⑧With regard to the application of the provisions of paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the return" in that paragraph is deemed to be replaced with "the matters to be stated in the return", and the phrase "has received" with "has been provided with".

⑨Where the person paying the salary or other wage referred to in paragraph (5) who receives the submission of the return prescribed in that paragraph keeps, as provided by Order of the Ministry of Finance, a book stating the names and individual numbers of the persons listed in paragraph (3), item (iii) or item (iv) that are to be stated in the return and other matters (limited to a book prepared upon receiving, before the submission of the return, the submission of a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or any other return specified by Order of the Ministry of Finance from the resident referred to in paragraph (1) relating to those persons), the resident, notwithstanding the provisions of paragraph (5), is not required to state the individual numbers stated in the book in the return prescribed in that paragraph to be submitted to the person paying the salary or other wage; provided, however, that this does not apply if the name or individual number to be stated in the return differs from the name or individual number of those persons stated in the book.

⑩With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of paragraph (5) apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-7, paragraph (5) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-7, paragraph (5)".

⑪Where the resident referred to in paragraph (1) who receives payment of a salary or other wage has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act (Act No. 226 of 1950) with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (5) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.

⑫In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (5) are deemed to have been stated in the return prescribed in that paragraph.