If a Resident has filed a salary income earner's return for deduction for dependents, etc. which states that the Resident falls under the category of a Person with a Disability, widow, single parent, or working student (if that working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), limited to a Resident who, in addition to stating in that return that the Resident falls under the category of a working student, has submitted or presented the documents prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.)), the provisions of Article 185, paragraph (1), item (i) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) (Amount Withheld from Bonuses) apply by deeming that the return states one relative for withholding deduction for each of those categories that the Resident falls under, and if that return states that there is a Person with a Disability or a cohabiting Person with a Particular Disability among the Resident's spouse in the same household or dependents (if that Person with a Disability or cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or cohabiting Person with a Particular Disability for whom the documents prescribed in paragraph (5) of that Article have been submitted or presented), by deeming that the return states one additional relative for withholding deduction for each such person.