Income taxes must be withheld pursuant to the provisions of paragraph (1) of the preceding Article in the amounts that each of the following items prescribes for the category to which the item refers:
前条第一項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に定める金額とする。
domestic source income as prescribed in paragraph (1) of the preceding Article (other than what is set forth in the following item and item (iii)): the amount calculated when that domestic source income (or the amount set forth in each of the following clauses for domestic source income as set forth in the clause) is multiplied by a tax rate of 20 percent:
pensions as set forth in Article 161, paragraph (1), item (xii), (b) (Domestic Source Income): the amount remaining after 50,000 yen is multiplied by the number of months in which the pension is paid and the product is deducted from the pension that is paid;
第百六十一条第一項第十二号ロ（国内源泉所得）に掲げる年金 その支払われる年金の額から五万円にその支払われる年金の額に係る月数を乗じて計算した金額を控除した残額
monetary awards as set forth in Article 161, paragraph (1), item (xiii): the amount remaining after 500,000 yen is deducted from the monetary award (or from the amount calculated pursuant to Cabinet Order as the value of the award at the time of payment, if the award is paid other than in monies);
第百六十一条第一項第十三号に掲げる賞金 その金額（金銭以外のもので支払われる場合には、その支払の時における価額として政令で定めるところにより計算した金額）から五十万円を控除した残額
pensions as set forth in Article 161, paragraph (1), item (xiv): the amount remaining after the part of the insurance premiums or installment deposits paid based on a contract as prescribed in that item which is calculated pursuant to Cabinet Order as being part of the amount of the pension that will be paid is deducted from the amount of pension to be paid under that contract.
第百六十一条第一項第十四号に掲げる年金 同号に規定する契約に基づいて支払われる年金の額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払われる年金の額に対応するものとして政令で定めるところにより計算した金額を控除した残額
domestic source income as set forth in Article 161, paragraph (1), item (v): the amount calculated when that domestic source income is multiplied by a tax rate of ten percent;
第百六十一条第一項第五号に掲げる国内源泉所得 その金額に百分の十の税率を乗じて計算した金額
domestic source income as set forth in Article 161, paragraph (1), item (viii) and item (xv): the amount calculated when each of these is multiplied by a tax rate of 15 percent.
第百六十一条第一項第八号及び第十五号に掲げる国内源泉所得 その金額に百分の十五の税率を乗じて計算した金額
Income taxes must be withheld pursuant to paragraph (3) of the preceding Article in the amounts that each of the following items prescribes for the category to which the item refers:
前条第三項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に定める金額とする。
interest and similar income, compensation for periodic deposits, finance charges, profits, or margin profits prescribed in paragraph (3) of the preceding Article:the amount calculated when each of these is multiplied by a tax rate of 15 percent;
前条第三項に規定する利子等、給付補塡金、利息、利益又は差益 その金額に百分の十五の税率を乗じて計算した金額
dividends and similar income or distributions of profits prescribed in paragraph (3) of the preceding Article:the amount calculated when each of these is multiplied by a tax rate of 20 percent;
前条第三項に規定する配当等又は利益の分配 その金額に百分の二十の税率を乗じて計算した金額
monetary awards prescribed in paragraph (3) of the preceding Article:the amount calculated when the amount prescribed by Cabinet Order is deducted from the monetary award (or from the amount calculated pursuant to Cabinet Order as the value of the award at the time of payment, if the award is paid other than in monies), and then multiplying the remaining amount by a tax rate of ten percent.
前条第三項に規定する賞金 その金額（金銭以外のもので支払われる場合には、その支払の時における価額として政令で定めるところにより計算した金額）から政令で定める金額を控除した残額に百分の十の税率を乗じて計算した金額