第二百三条の四（源泉控除対象配偶者に係る控除の適用）
Article 203-4Application of the Deduction for a Spouse for Withholding Deduction
公的年金等の受給者の扶養親族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。）の当該申告書に源泉控除対象配偶者である旨の記載がされた配偶者（以下この条において「対象配偶者」という。）が、当該対象居住者を、当該対象配偶者の提出した給与所得者の扶養控除等申告書若しくは従たる給与についての扶養控除等申告書又は公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象配偶者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）若しく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）又は前条第一号から第三号までの規定の適用を受ける場合には、当該対象配偶者は当該対象居住者の提出した公的年金等の受給者の扶養親族等申告書に源泉控除対象配偶者である旨の記載がされていないものとして、同条第一号から第三号までの規定を適用する。
If a spouse stated as a spouse for withholding deduction (hereinafter referred to as a "covered spouse" in this Article) in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by a Resident (hereinafter referred to as a "covered Resident" in this Article) receives the application of Article 185, paragraph (1), item (i) or (ii) (Amount of Tax Withheld from Salary or other wages Other Than Bonuses), Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount of Tax Withheld from Bonuses), or items (i) through (iii) of the preceding Article with that covered Resident as the spouse for withholding deduction stated in the salary income earner's return for deduction for Dependents, etc., the return for deduction for Dependents, etc. regarding secondary salaries, or the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered spouse, items (i) through (iii) of that Article apply by treating the covered spouse as not being stated as a spouse for withholding deduction in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered Resident.