第百八十六条の三（源泉控除対象親族に係る控除の適用）
Article 186-3Application of Deductions Related to a Relative for Withholding Deduction
給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書を提出した居住者（以下この条において「対象居住者」という。）のこれらの申告書に源泉控除対象親族（第八十四条の二第一項（特定親族特別控除）に規定する特定親族に限る。以下この条において同じ。）である旨の記載がされた者（以下この条において「対象者」という。）が、他の者を、当該対象者の提出した給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に記載された源泉控除対象親族として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受ける場合には、当該対象者は当該対象居住者の提出した給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に源泉控除対象親族である旨の記載がされていないものとして、第百八十五条第一項第一号及び第二号並びに第百八十六条第一項第一号及び第二項第一号の規定を適用する。
If a person stated as a relative for withholding deduction (limited to a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); hereinafter the same applies in this Article) (hereinafter referred to as a "covered person" 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) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses), with another person as a relative 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 filed by the covered person, the provisions of Article 185, paragraph (1), items (i) and (ii) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) apply by deeming that the covered person is not stated as a relative 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.