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).
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.