In the case referred to in Article 190 (Year-End Adjustment), if, after the shortfall prescribed in that Article is withheld when the last payment of salary or other wage for the year is made, there remains a shortfall that could not be fully withheld, the person paying the salary or other wage referred to in that Article must withhold it successively when paying salaries or other wages in the following year, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
If there is a shortfall as prescribed in Article 190, the amount set forth in item (i) is found to be significantly smaller than the amount set forth in item (ii), and the Resident referred to in that Article has obtained the approval of the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on the salary or other wage last paid to the Resident for the year by the person paying the salary or other wage referred to in that Article, then, notwithstanding the provisions of Article 190 and the preceding paragraph, that payer must withhold the balance remaining after deducting the approved amount from that shortfall when making the last payment of salary or other wage for the year, must withhold an amount equivalent to one half of the approved amount when paying salaries or other wages in January and in February of the following year respectively, and, if a shortfall still remains, must withhold it successively when paying salaries or other wages in and after March of the following year, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls; provided, however, that if, after making the last payment of salary or other wage for the year, the payer comes to pay the Resident severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income), the payer must withhold an amount equivalent to the part of the approved amount not yet withheld by the time of that payment when making that payment, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
第百九十条に規定する不足額があり、かつ、第一号に掲げる金額が第二号に掲げる金額に比して著しく少ないと認められる場合において、同条の居住者が、同条の給与等の支払者からその年最後に支払を受ける給与等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長の承認を受けたときは、当該支払者は、第百九十条及び前項の規定にかかわらず、その承認に係る金額を当該不足額から控除した残額をその年最後に給与等の支払をする際徴収し、その承認に係る金額の二分の一に相当する金額をその翌年一月及び二月に給与等の支払をする際それぞれ徴収し、なお不足額があるときは、その翌年三月以後給与等の支払をする際順次徴収し、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。ただし、その年最後に給与等の支払をした後においてその居住者に対し第三十条第一項（退職所得）に規定する退職手当等の支払をすることとなつた場合は、その承認に係る金額のうち当該退職手当等の支払の時までにまだ徴収していない金額に相当する金額を当該支払の際徴収し、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。
the amount equivalent to the balance remaining after deducting, from the total amount of salary or other wage that the Resident is paid by the person paying the salary or other wage referred to in Article 190 during the month in which falls the day on which the Resident is paid the last salary or other wage for the year by that payer, the amount of income taxes withheld or to be withheld from that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190;
the amount calculated pursuant to Cabinet Order as the monthly amount of the balance remaining after deducting, from the total amount of salary or other wage that the Resident was paid by the person paying the salary or other wage referred to in Article 190 during the period from January of that year until the month preceding the month prescribed in the preceding item, the total amount of income taxes withheld or to be withheld from that salary or other wage pursuant to Article 183, paragraph (1).
定義第二条第一項第四十五号・法令全体に適用
第四編第一章から第六章まで（源泉徴収）の規定により所得税を徴収し及び納付すること
わかりやすく言うと
利子、配当、給与、退職手当、報酬や料金などを支払う人が、この法律の第四編第一章から第六章までの規定に従って所得税を徴収し、国に納めることです。
略称規定第百八十三条第一項・この章の中だけ
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…
わかりやすく言うと
俸給、給料、賃金、歳費、賞与やこれらの性質を持つ給与のことです（第二十八条第一項）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。