①With regard to the application of the provisions of Article 190 of the Income Tax Act to the salary or other wage of a resident whose payment has become fixed during 2024, the amount of tax listed in item (ii) of that Article is the amount equivalent to the amount after deducting the special deduction for year-end adjustment from the amount equivalent to that amount of tax; provided, however, that this does not apply where the estimated amount of the resident's total income for that year relating to income tax for that year exceeds 18,050,000 yen.

②The special deduction for year-end adjustment prescribed in the preceding paragraph is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen). In this case, if that amount exceeds the amount of tax listed in Article 190, item (ii) of the Income Tax Act obtained by applying the provisions of Article 190 of that Act (including, where the provisions of Article 41-2-2 or any other provisions specified by Order of the Ministry of Finance apply, those provisions) to the salaries or other wages whose payment has become fixed during 2024, the special deduction for year-end adjustment is the amount equivalent to that amount of tax:

③With regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act where the provisions of paragraph (1) apply, the phrase "through Chapter VI (Withholding at the Source)" in that item is deemed to be replaced with "through Chapter VI (Withholding at the Source) and Article 41-3-8, paragraph (1) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024)".

④A resident who receives payment of a salary or other wage in Japan must, if the resident seeks to apply the provisions of paragraph (1) with regard to the special deduction for year-end adjustment prescribed in paragraph (2) relating to the persons listed in item (iii) or item (iv) of that paragraph in calculating the amount of excess or deficiency prescribed in Article 190 of the Income Tax Act, submit, by the date on which the resident receives the last payment of a salary or other wage for that year from the person paying the salary or other wage (or, if receiving payment of salaries or other wages from two or more persons paying the salary or other wage, the principal person paying the salary or other wage), a return stating the names and individual numbers (or, for a person who does not have an individual number, the name) of the persons listed in item (iii) or item (iv) of paragraph (2) and other matters specified by Order of the Ministry of Finance, via that person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act for the income tax on the salary or other wage.

⑤With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-8, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-8, paragraph (4)".

⑥The provisions of paragraphs (6) through (9) of the preceding Article apply mutatis mutandis to the submission of the return prescribed in paragraph (4).

⑦Where a resident who receives payment of a salary or other wage in Japan has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (2), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (4) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.

⑧In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (4) are deemed to have been stated in the return prescribed in that paragraph.

⑨A resident who receives payment of a salary or other wage in Japan and seeks to apply the provisions of paragraph (1) (excluding a resident who has submitted to the person paying the salary or other wage a salary income earner's return for basic deduction prescribed in Article 195-3, paragraph (2) of the Income Tax Act relating to the salary or other wage referred to in that paragraph (including providing the matters to be stated in the salary income earner's return for basic deduction by the electronic or magnetic means prescribed in Article 198, paragraph (2) of that Act in lieu of submitting the salary income earner's return for basic deduction) and any other person specified by Order of the Ministry of Finance) must notify the person paying the salary or other wage (or, if receiving payment of salaries or other wages from two or more persons paying the salary or other wage, the principal person paying the salary or other wage) of the estimated amount of total income referred to in paragraph (1), by the date on which the resident receives the last payment of a salary or other wage for that year from that person paying the salary or other wage.