①In 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.

②If 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.

Procedures for the refund of the overpaid amount prescribed in Article 191 (Refund of Overpaid Amounts), procedures for the approval prescribed in paragraph (2) of the preceding Article, and other matters necessary for the application of these provisions are specified by Cabinet Order.

①A Resident paid a salary or other wage in Japan must submit a declaration stating the following particulars to 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; the same applies hereinafter in this Section) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if there are two or more such persons, the principal payer of salary), by the day before the day on which the Resident is first paid a salary or other wage by that payer each year:

②If a declaration under the preceding paragraph is submitted via the person paying the salary or other wage referred to in that paragraph, and the particulars to be stated in that declaration have not changed from the particulars stated in the declaration under that paragraph submitted via that payer in the year preceding that year (or, if the Resident submitted a declaration under the following paragraph via that payer partway through that preceding year, the declaration under the following paragraph last submitted in that preceding year), the Resident may submit a declaration under that paragraph stating that there has been no change, in lieu of the particulars required to be stated under the preceding paragraph.

③If a change arises partway through the year in the particulars stated in a declaration submitted by a Resident under paragraph (1), the Resident must submit a declaration stating the details of that change and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage referred to in that paragraph, by the day before the day on which the Resident is first paid a salary or other wage by that payer after the day on which the change arose.

④A Resident who has stated in a declaration under paragraph (1) or the preceding paragraph that the Resident is a working student (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) and who is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) must, pursuant to Cabinet Order, submit or present a document certifying that the Resident is such a person.

⑤A Resident who has stated the particulars set forth in paragraph (1), item (vii) in a declaration under paragraph (1) or (3) (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made (including a person about whom a statement that there has been no change has been made in lieu of that statement pursuant to paragraph (2); referred to as a "relative residing outside Japan" in the paragraphs up to and including paragraph (7)) is a relative of the Resident (or, if the relative residing outside Japan is a relative for withholding deduction prescribed in that item and the fact by which that relative qualifies as a relative for withholding deduction set forth in that item is that the relative is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1), that document and a document certifying that the relative is a person set forth in (b), (1) of that item).

⑥If a Resident prescribed in the preceding paragraph seeks to receive a deduction of the amount equivalent to the disability deduction or the deduction for Dependents set forth in item (ii), (c) of Article 190 (Year-End Adjustment) for a relative residing outside Japan in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the fact that the living expenses of the relative residing outside Japan are paid from the same resources as the Resident (or, if the Resident seeks to receive a deduction of the amount equivalent to the deduction for Dependents on the grounds that the relative residing outside Japan is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (3), the fact that the relative residing outside Japan is a person set forth in (b), (3) of that item) and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage prescribed in paragraph (1), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer.

⑦A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document showing that the living expenses of the relative residing outside Japan referred to in that paragraph are paid from the same resources as the Resident (or, if the Resident seeks to receive a deduction of the amount equivalent to the deduction for Dependents on the grounds that the relative residing outside Japan is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (3), a document showing that the relative residing outside Japan is a person set forth in (b), (3) of that item).

⑧A declaration under paragraph (1), (3), or (6) is referred to as a salary income earner's return for deduction for Dependents, etc.