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.