The 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:
給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う給与等 次に掲げる場合の区分に応じ、その給与等の金額（ロ、ハ、ニ又はヘに掲げる場合にあつては、それぞれ当該金額の二倍に相当する金額、当該金額の三倍に相当する金額、給与等の月割額又は給与等の日割額）並びに当該申告書に記載された源泉控除対象配偶者及び源泉控除対象親族（二以上の給与等の支払者から給与等の支払を受ける場合には第百九十四条第一項第六号（給与所得者の扶養控除等申告書）に規定する源泉控除対象配偶者及び源泉控除対象親族とし、当該申告書に記載された源泉控除対象配偶者又は源泉控除対象親族が同条第五項に規定する国外居住親族（第百八十七条（障害者控除等の適用を受ける者に係る徴収税額）及び第百九十条第二号ハ（年末調整）において「国外居住親族」という。）である場合には第百九十四条第五項に規定する書類の提出又は提示がされた源泉控除対象配偶者及び源泉控除対象親族に限る。次条において「主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族」という。）の有無及びその数に応ずる次に定める税額
a salary or other wage paid to a Resident who has filed a salary income earner's return for deduction for Dependents, etc. by the person paying a salary or other wage through whom that return was filed: the amount of tax specified below for the category of case set forth below, according to the amount of the salary or other wage (in the case set forth in (b), (c), (d), or (f), the amount equivalent to twice that amount, the amount equivalent to three times that amount, the monthly amount of the salary or other wage, or the daily amount of the salary or other wage, respectively) and to whether there are any, and the number of, spouses for withholding deduction and relatives for withholding deduction stated in that return (if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the spouse for withholding deduction and relatives for withholding deduction prescribed in Article 194, paragraph (1), item (vi) (Salary Income Earner's Return for Deduction for Dependents, Etc.), and if a spouse for withholding deduction or relative for withholding deduction stated in that return is a relative residing outside Japan as prescribed in paragraph (5) of that Article (referred to as a "relative residing outside Japan" in Article 187 (Amount Withheld for Persons Eligible for the Disability Deduction and Similar Deductions) and Article 190, item (ii), (c) (Year-End Adjustment)), limited to the spouse for withholding deduction and relatives for withholding deduction for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented; referred to as the "spouse and relatives for withholding deduction on the main salary" in the following Article):
if the salary or other wage is to be paid every month: the amount of tax set forth in column A of Appended Table 2;
if the salary or other wage is to be paid every half month: the amount of tax equivalent to one half of the amount of tax set forth in column A of Appended Table 2;
if the salary or other wage is to be paid every ten-day period: the amount of tax equivalent to one third of the amount of tax set forth in column A of Appended Table 2;
if the salary or other wage is to be paid at intervals of a whole-number multiple of a month: the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column A of Appended Table 2 by that multiple;
if the salary or other wage is to be paid every day: the amount of tax set forth in column A of Appended Table 3;
イからホまでに掲げる場合以外の場合 別表第三の甲欄に掲げる税額にその支給日数を乗じて計算した金額に相当する税額
in cases other than those set forth in (a) through (e): the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column A of Appended Table 3 by the number of days for which the salary or other wage is paid;
前号及び次号に掲げる給与等以外の給与等 次に掲げる場合の区分に応じ、その給与等の金額（ロ、ハ、ニ又はヘに掲げる場合にあつては、それぞれ当該金額の二倍に相当する金額、当該金額の三倍に相当する金額、給与等の月割額又は給与等の日割額）、従たる給与についての扶養控除等申告書の提出の有無並びに当該申告書に記載された第百九十五条第一項第三号（従たる給与についての扶養控除等申告書）に規定する源泉控除対象配偶者及び源泉控除対象親族（当該源泉控除対象配偶者又は源泉控除対象親族が同条第五項の記載がされた者である場合には、同項に規定する書類の提出又は提示がされた源泉控除対象配偶者及び源泉控除対象親族に限る。）の数に応ずる次に定める税額
a salary or other wage other than those set forth in the preceding item and the following item: the amount of tax specified below for the category of case set forth below, according to the amount of the salary or other wage (in the case set forth in (b), (c), (d), or (f), the amount equivalent to twice that amount, the amount equivalent to three times that amount, the monthly amount of the salary or other wage, or the daily amount of the salary or other wage, respectively), to whether a return for deduction for dependents, etc. regarding secondary salaries has been filed, and to the number of spouses for withholding deduction and relatives for withholding deduction prescribed in Article 195, paragraph (1), item (iii) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) stated in that return (if that spouse for withholding deduction or relative for withholding deduction is a person for whom the statement referred to in paragraph (5) of that Article has been made, limited to the spouse for withholding deduction and relatives for withholding deduction for whom the documents prescribed in that paragraph have been submitted or presented):
if the salary or other wage is to be paid every month: the amount of tax set forth in column B of Appended Table 2;
if the salary or other wage is to be paid every half month: the amount of tax equivalent to one half of the amount of tax set forth in column B of Appended Table 2;
if the salary or other wage is to be paid every ten-day period: the amount of tax equivalent to one third of the amount of tax set forth in column B of Appended Table 2;
if the salary or other wage is to be paid at intervals of a whole-number multiple of a month: the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column B of Appended Table 2 by that multiple;
if the salary or other wage is to be paid every day: the amount of tax set forth in column B of Appended Table 3;
イからホまでに掲げる場合以外の場合 別表第三の乙欄に掲げる税額にその支給日数を乗じて計算した金額に相当する税額
in cases other than those set forth in (a) through (e): the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column B of Appended Table 3 by the number of days for which the salary or other wage is paid;
a salary or other wage prescribed by Cabinet Order which is calculated on the basis of the days or hours worked and is paid for each day worked: the amount of tax set forth in column C of Appended Table 3 according to the amount of that salary or other wage.
Cabinet 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.