(Note) The terms used in this table have the meanings prescribed below: (i) "dependents and similar persons" means spouses for withholding deduction and relatives for withholding deduction; (ii) "social insurance premiums and similar" means social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) and 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).

(Remarks) The rate to be applied to the amount of the bonus is found as follows: (i) For a Resident who has submitted a salary income earner's return for deduction for Dependents, etc., except in the case falling under (iv): (1) First, find the amount remaining after deducting, from the amount of the Resident's salary or other wage for the previous month (excluding bonuses; the same applies hereinafter in this table), the amount of social insurance premiums and similar deducted from that salary or other wage (hereinafter referred to in this table as "social insurance premiums deducted from the previous month's pay"). (2) Next, find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column A according to the number of dependents and similar persons declared in that declaration (excluding a spouse for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-2 (Application of the Deduction for a Spouse for Withholding Deduction) and a relative for withholding deduction who is deemed not to be stated in that declaration pursuant to the provisions of Article 186-3 (Application of the Deduction for a Relative for Withholding Deduction), and, where a dependent or similar person is a relative residing outside Japan as prescribed in Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, Etc.) (referred to as a "relative residing outside Japan" in (ii)), limited to a dependent or similar person for whom the documents prescribed in that paragraph have been submitted or presented; the same applies in (ii)) and the amount found under (1). (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. (ii) In the case referred to in (i), if the salary income earner's return for deduction for Dependents, etc. states that the Resident is a Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), where, in addition to that declaration stating that the Resident is a working student, the documents prescribed in Article 194, paragraph (4) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each of these categories that applies, and, if that declaration states that there is, among the Resident's spouse in the same household or dependents, a Person with a Disability or a cohabiting Person with a Particular Disability as prescribed in Article 85, paragraph (2) (Timing for Determining Dependents and Similar Matters) (if the Person with a Disability or the cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or a cohabiting Person with a Particular Disability for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented), the number obtained by adding one person to the number of dependents and similar persons for each such person, is, respectively, the number of dependents and similar persons. (iii) For a Resident who has not submitted a salary income earner's return for deduction for Dependents, etc. (including a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries), except in the case falling under (iv): (1) Find the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of the Resident's salary or other wage for the previous month. (2) Find the applicable row of the "Amount of salary or other wage for the previous month after deduction of social insurance premiums and similar" column under Column B according to the amount found under (1). (3) The rate stated where the row found under (2) intersects the "Rate to be applied to the amount of the bonus" column is the rate sought. (iv) If there is no amount of salary or other wage for the previous month or the amount of salary or other wage for the previous month is equal to or less than the social insurance premiums deducted from the previous month's pay, or if the amount of the bonus (if there is an amount of social insurance premiums and similar deducted from that amount, the amount after that deduction) exceeds an amount equal to 10 times the amount remaining after deducting the social insurance premiums deducted from the previous month's pay from the amount of salary or other wage for the previous month, the tax amount is calculated pursuant to the provisions of Article 186, paragraph (1), item (i), (b) or item (ii), (b) or paragraph (2) (Amount of Tax to Be Collected on Bonuses) (including the provisions of paragraph (3) of that Article), rather than by using this table. (v) In the cases referred to in (i) through (iv), if the payment dates for the salary or other wage received by the Resident are set at intervals of a whole multiple of a month, the amount obtained by dividing by that multiple the amount of salary or other wage received or to be received immediately before the payment of the bonus, or the amount of social insurance premiums and similar deducted from that salary or other wage, is deemed to be, respectively, the amount of salary or other wage for the previous month or the amount of social insurance premiums and similar deducted from that amount.