第百九十七条（給与所得者の源泉徴収に関する申告から除外される給与等）
Article 197Salary or Other Wages Excluded from Declarations by Salary Income Earners Concerning Withholding
次に掲げる給与等は、第百九十四条から前条まで（給与所得者の源泉徴収に関する申告書）に規定する給与等に含まれないものとする。
The following salaries or other wages are not included in the salaries or other wages prescribed in Article 194 through the preceding Article (Declarations by Salary Income Earners Concerning Withholding):
salaries or other wages from which income taxes are not required to be withheld and paid over pursuant to Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source);
第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等
salaries or other wages set forth in Article 185, paragraph (1), item (iii) (Salary or Other Wages Paid for Each Day Worked).