居住者に対し国内において第二十八条第一項（給与所得）に規定する給与等（以下この章において「給与等」という。）の支払をする者は、その支払の際、その給与等について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
A 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.
法人の法人税法第二条第十五号（定義）に規定する役員に対する賞与については、支払の確定した日から一年を経過した日までにその支払がされない場合には、その一年を経過した日においてその支払があつたものとみなして、前項の規定を適用する。
If 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.