Article 186-3Application of Deductions Related to a Relative for Withholding Deduction
第百八十六条の三（源泉控除対象親族に係る控除の適用）
If a person stated as a relative for withholding deduction (limited to a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); hereinafter the same applies in this Article) (hereinafter referred to as a "covered person" in this Article) in a salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by a Resident (hereinafter referred to as a "covered Resident" in this Article) is subject to the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses), with another person as a relative for withholding deduction stated in a salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by the covered person, the provisions of Article 185, paragraph (1), items (i) and (ii) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) apply by deeming that the covered person is not stated as a relative for withholding deduction in the salary income earner's return for deduction for dependents, etc. or return for deduction for dependents, etc. regarding secondary salaries filed by the covered Resident.
給与所得者の扶養控除等申告書又は従たる給与についての扶養控除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。）のこれらの申告書に源泉控除対象親族（第八十四条の二第一項（特定親族特別控除）に規定する特定親族に限る。以下この条において同じ。）である旨の記載がされた者（以下この条において「対象者」という。）が、他の者を、当該対象者の提出した給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に記載された源泉控除対象親族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）又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）の規定の適用を受ける場合には、当該対象者は当該対象居住者の提出した給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に源泉控除対象親族である旨の記載がされていないものとして、第百八十五条第一項第一号及び第二号並びに第百八十六条第一項第一号及び第二項第一号の規定を適用する。
Article 187Amount Withheld for Persons Eligible for the Disability Deduction and Similar Deductions
第百八十七条（障害者控除等の適用を受ける者に係る徴収税額）
If a Resident has filed a salary income earner's return for deduction for dependents, etc. which states that the Resident falls under the category of a Person with a Disability, widow, single parent, or working student (if that working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), limited to a Resident who, in addition to stating in that return that the Resident falls under the category of a working student, has submitted or presented the documents prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.)), the provisions of Article 185, paragraph (1), item (i) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) (Amount Withheld from Bonuses) apply by deeming that the return states one relative for withholding deduction for each of those categories that the Resident falls under, and if that return states that there is a Person with a Disability or a cohabiting Person with a Particular Disability among the Resident's spouse in the same household or dependents (if that Person with a Disability or cohabiting Person with a Particular Disability is a relative residing outside Japan, limited to a Person with a Disability or cohabiting Person with a Particular Disability for whom the documents prescribed in paragraph (5) of that Article have been submitted or presented), by deeming that the return states one additional relative for withholding deduction for each such person.
給与所得者の扶養控除等申告書を提出した居住者で、当該申告書にその者が障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるもの（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第四項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつたもの）である場合には、これらの一に該当するごとに源泉控除対象親族が一人あると記載されているものとし、当該申告書に同一生計配偶者又は扶養親族のうちに障害者又は同居特別障害者（当該障害者又は同居特別障害者が国外居住親族である場合には、同条第五項に規定する書類の提出又は提示がされた障害者又は同居特別障害者に限る。）がある旨の記載があるものである場合には、これらの一に該当するごとに源泉控除対象親族が他に一人あると記載されているものとして、第百八十五条第一項第一号（賞与以外の給与等に係る徴収税額）並びに第百八十六条第一項第一号及び第二項第一号（賞与に係る徴収税額）の規定を適用する。
第百八十八条（給与等から控除される社会保険料等がある場合の徴収税額の計算）
If social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) or small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) are deducted at the time a salary or other wage is paid, for the purpose of applying the provisions of Article 185 (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186 (Amount Withheld from Bonuses), a salary or other wage is deemed to have been paid in the amount equivalent to the balance remaining after deducting the sum total of the amount of those social insurance premiums and the amount of those small enterprise-based mutual aid premiums and similar payments from the amount equivalent to the amount of that salary or other wage, and if no balance remains, that salary or other wage is deemed not to have been paid.
Article 189Special Provisions on the Amount Withheld from a Primary Salary or Other Wage
第百八十九条（主たる給与等に係る徴収税額の特例）
If the person paying a salary or other wage through whom a Resident filed a salary income earner's return for deduction for dependents, etc. applies the provisions of Article 185, paragraph (1), item (i), (a) through (d) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i), (b) and paragraph (2), item (i) (Amount Withheld from Bonuses) to the salary or other wage it pays to that Resident, and processes its calculations concerning the amounts of salary or other wage paid using office machines, the amount of tax set forth in column A of Appended Table 2 as prescribed in those provisions may be replaced with the amount calculated by a method that the Minister of Finance specifies as being equivalent to the method by which that amount of tax was calculated.
給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者がその支払う給与等について第百八十五条第一項第一号イからニまで（賞与以外の給与等に係る徴収税額）並びに第百八十六条第一項第一号ロ及び第二項第一号（賞与に係る徴収税額）の規定を適用する場合において、その給与等の支払額に関する計算を事務機械によつて処理しているときは、これらの規定に規定する別表第二の甲欄に掲げる税額は、当該税額が算定された方法に準ずるものとして財務大臣が定める方法によつて計算した金額をもつて代えることができる。
When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
財務大臣は、前項の定めをしたときは、これを告示する。
Section 2 Year-End Adjustments
第二節 年末調整
Article 190Year-End Adjustment
第百九十条（年末調整）
If a person paying a salary or other wage via whom a Resident has submitted a salary income earner's return for deduction for Dependents, etc. makes the last payment of salary or other wage for the year to that Resident, whose amount of salary or other wage that it has been decided will be paid during the year, as prescribed in item (i), is 20 million yen or less (except where the Resident is expected to submit that declaration to a person other than that payer after that time and by December 31 of that year), and the total amount of income taxes set forth in that item is in excess of or falls short of the amount of tax set forth in item (ii) as calculated based on the circumstances at the time the last payment of salary or other wage for the year is made, the payer must make an Appropriation of the excess amount to the income taxes to be withheld when making the last payment of salary or other wage for the year, and must withhold the shortfall when making the last payment of salary or other wage for the year and pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
給与所得者の扶養控除等申告書を提出した居住者で、第一号に規定するその年中に支払うべきことが確定した給与等の金額が二千万円以下であるものに対し、その提出の際に経由した給与等の支払者がその年最後に給与等の支払をする場合（その居住者がその後その年十二月三十一日までの間に当該支払者以外の者に当該申告書を提出すると見込まれる場合を除く。）において、同号に掲げる所得税の額の合計額がその年最後に給与等の支払をする時の現況により計算した第二号に掲げる税額に比し過不足があるときは、その超過額は、その年最後に給与等の支払をする際徴収すべき所得税に充当し、その不足額は、その年最後に給与等の支払をする際徴収してその徴収の日の属する月の翌月十日までに国に納付しなければならない。
the total amount of income taxes withheld or to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from the salary or other wage that it has been decided will be paid to the Resident during the year (including, if the Resident has during the year submitted another salary income earner's return for deduction for Dependents, etc. via another person paying a salary or other wage, the salary or other wage specified by Cabinet Order out of the salary or other wage that it has been decided that other person paying a salary or other wage will pay to the Resident during the year; the same applies in the following item);
the amount of tax calculated by applying Article 89, paragraph (1) (Tax Rates) with the amount remaining after deducting the total of the following amounts from the amount of salary or other wage after the salary income deduction found in Appended Table V according to the amount of salary or other wage that it has been decided will be paid to the Resident during the year (or, if that amount includes a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fractional amount or the whole amount) deemed to be the amount of taxable total income:
the amount of social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) (referred to as "social insurance premiums" in (b)) and the amount of small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) (referred to as "small enterprise-based mutual aid premiums and similar payments" in (b)) that are deducted from that salary or other wage;
the amount that would be deducted if Articles 74 through 77 applied to the amount of social insurance premiums and the amount of small enterprise-based mutual aid premiums and similar payments paid during the year (in each case excluding those set forth in (a), and limited to those stated in a salary income earner's return for insurance premium deduction submitted by the Resident during the year (for the amount of social insurance premiums and the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 196, paragraph (2) (Salary Income Earner's Return for Insurance Premium Deduction), limited to those for which the documents prescribed in that paragraph have been submitted or presented)), and to the amount of new life insurance premiums and the amount of old life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction), the amount of nursing care and medical insurance premiums prescribed in paragraph (2) of that Article, the amount of the new individual pension insurance premium and the amount of the old individual pension insurance premium prescribed in paragraph (3) of that Article, and the amount of earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) (limited to those of these amounts that are stated in that declaration and for which the documents prescribed in Article 196, paragraph (2) have been submitted or presented);
その年中に支払つた社会保険料の金額及び小規模企業共済等掛金の額（それぞれイに掲げるものを除くものとし、その居住者がその年において提出した給与所得者の保険料控除申告書に記載されたもの（第百九十六条第二項（給与所得者の保険料控除申告書）に規定する社会保険料の金額及び小規模企業共済等掛金の額にあつては、同項に規定する書類の提出又は提示のあつたものに限る。）に限る。）並びに第七十六条第一項（生命保険料控除）に規定する新生命保険料の金額及び旧生命保険料の金額、同条第二項に規定する介護医療保険料の金額、同条第三項に規定する新個人年金保険料の金額及び旧個人年金保険料の金額並びに第七十七条第一項（地震保険料控除）に規定する地震保険料の金額（これらの金額のうち当該申告書に記載され、かつ、第百九十六条第二項に規定する書類の提出又は提示のあつたものに限る。）につき第七十四条から第七十七条までの規定の適用があるものとした場合に控除されるべき金額
the amounts equivalent to the disability deduction, the widow deduction, the single parent deduction, the working student deduction, and the deduction for Dependents, calculated in accordance with Articles 79 through 82 (Disability Deduction, etc.) and Article 84 (Deduction for Dependents), according to whether there is any cohabiting Person with a Particular Disability, any other Person with a Particular Disability, or any Person with a Disability other than a Person with a Particular Disability stated in that salary income earner's return for deduction for Dependents, etc. (if that cohabiting Person with a Particular Disability, other Person with a Particular Disability, or Person with a Disability other than a Person with a Particular Disability is a relative residing outside Japan, limited to a cohabiting Person with a Particular Disability, other Person with a Particular Disability, or Person with a Disability other than a Person with a Particular Disability for whom the documents prescribed in Article 194, paragraphs (5) and (7) (Salary Income Earner's Return for Deduction for Dependents, etc.) have been submitted or presented) and the number of such persons, whether that declaration states that the Resident is a Person with a Particular Disability or any other Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), whether the documents prescribed in Article 194, paragraph (4) have been submitted or presented, in addition to whether that declaration states that the Resident is a working student), whether there is any relative for withholding deduction stated in that declaration (if the Resident is paid a salary or other wage by two or more persons paying a salary or other wage, the relative for withholding deduction prescribed in paragraph (1), item (vi) of that Article, and if a relative for withholding deduction stated in that declaration is a relative residing outside Japan, limited to a relative for withholding deduction for whom the documents prescribed in paragraphs (5) and (7) of that Article have been submitted or presented), the number of those relatives for withholding deduction, and other particulars;
当該給与所得者の扶養控除等申告書に記載された同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者（当該同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者が国外居住親族である場合には、第百九十四条第五項及び第七項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示がされた同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者に限る。）の有無及びその数並びに当該申告書にその居住者が特別障害者若しくはその他の障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるかどうか（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるかどうかのほか、第百九十四条第四項に規定する書類の提出又は提示があつたかどうか）並びに当該申告書に記載された源泉控除対象親族（二以上の給与等の支払者から給与等の支払を受ける場合には同条第一項第六号に規定する源泉控除対象親族とし、当該申告書に記載された源泉控除対象親族が国外居住親族である場合には同条第五項及び第七項に規定する書類の提出又は提示がされた源泉控除対象親族に限る。）の有無、その源泉控除対象親族の数その他の事項に応じ、第七十九条から第八十二条まで（障害者控除等）及び第八十四条（扶養控除）の規定に準じて計算した障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額及び扶養控除の額に相当する金額
the amount equivalent to the spousal deduction or the special spousal deduction, calculated in accordance with Article 83 (Spousal Deduction) or Article 83-2, according to the estimated amount of the Resident's total income as prescribed in Article 2, paragraph (1), item (xxx) (referred to as "total income" in this item) stated in a salary income earner's return for spousal deduction, etc., whether there is a Claimable Spouse or a spouse whose living expenses are paid from the same resources as the Resident as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) stated in that declaration (if that Claimable Spouse or spouse is a person about whom the entry referred to in Article 194, paragraph (5) or Article 195-2, paragraph (2) (Salary Income Earner's Return for Spousal Deduction, etc.) has been made, limited to a Claimable Spouse or spouse for whom the documents prescribed in those provisions have been submitted or presented), whether that Claimable Spouse falls under the category of a Claimable Elderly Spouse, whether that Claimable Spouse or spouse has submitted that declaration as a Resident prescribed in this Article, whether that Claimable Spouse or spouse has submitted, as a Resident prescribed in Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package), a return for Dependents, etc. by a recipient of a public pension or retirement package stating the particulars set forth in item (iii) of that paragraph, and the total income of that Claimable Spouse or spouse or its estimated amount;
給与所得者の配偶者控除等申告書に記載されたその居住者の第二条第一項第三十号に規定する合計所得金額（以下この号において「合計所得金額」という。）の見積額、当該申告書に記載された控除対象配偶者又は第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（当該控除対象配偶者又は配偶者が第百九十四条第五項又は第百九十五条の二第二項（給与所得者の配偶者控除等申告書）の記載がされた者である場合には、これらの規定に規定する書類の提出又は提示がされた控除対象配偶者又は配偶者に限る。）の有無、その控除対象配偶者が老人控除対象配偶者に該当するかどうか、その控除対象配偶者又は配偶者がこの条に規定する居住者として当該申告書を提出しているかどうか、その控除対象配偶者又は配偶者が第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）に規定する居住者として同項第三号に掲げる事項を記載した公的年金等の受給者の扶養親族等申告書を提出しているかどうか及びその控除対象配偶者又は配偶者の合計所得金額又はその見積額に応じ、第八十三条（配偶者控除）又は第八十三条の二の規定に準じて計算した配偶者控除の額又は配偶者特別控除の額に相当する金額
the amount equivalent to the special deduction for specified relatives, calculated in accordance with Article 84-2, according to whether there is any specified relative (meaning a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); the same applies in (e)) stated in a salary income earner's return for special deduction for specified relatives (if that specified relative is a person about whom the entry referred to in Article 194, paragraph (5) or Article 195-3, paragraph (2) (Salary Income Earner's Return for Special Deduction for Specified Relatives) has been made, limited to a specified relative for whom the documents prescribed in those provisions have been submitted or presented), whether that specified relative has submitted that declaration as a Resident prescribed in this Article, the total income of that specified relative or its estimated amount, and the number of those specified relatives;
給与所得者の特定親族特別控除申告書に記載された特定親族（第八十四条の二第一項（特定親族特別控除）に規定する特定親族をいう。ホにおいて同じ。）（当該特定親族が第百九十四条第五項又は第百九十五条の三第二項（給与所得者の特定親族特別控除申告書）の記載がされた者である場合には、これらの規定に規定する書類の提出又は提示がされた特定親族に限る。）の有無、その特定親族がこの条に規定する居住者として当該申告書を提出しているかどうか、その特定親族の合計所得金額又はその見積額及びその特定親族の数に応じ、第八十四条の二の規定に準じて計算した特定親族特別控除の額に相当する金額
the amount equivalent to the basic personal exemption, calculated in accordance with Article 86 (Basic Personal Exemption), according to the estimated amount of the Resident's total income stated in a salary income earner's return for basic personal exemption.
Article 191Refund of Overpaid Amounts
第百九十一条（過納額の還付）
In the case referred to in the preceding Article, if, after an Appropriation of the excess amount prescribed in that Article to the income taxes to be withheld when the last payment of salary or other wage for the year is made, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been withheld, the amount remaining after deducting an amount equivalent to the part not yet withheld; referred to as the "overpaid amount" in this Article), the person paying the salary or other wage referred to in the preceding Article is to refund that overpaid amount.