Article 264Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income
第二百六十四条（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額）
The amount specified by Cabinet Order prescribed in Article 120, paragraph (1), item (iv) (Filing an Income Tax Return) of the Act is the amount, out of the amount of income tax withheld pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act on the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act, that corresponds to the salary or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act for which collection is deemed to have been made pursuant to the provisions of Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act.
法第百二十条第一項第四号（確定所得申告）に規定する政令で定める金額は、法第百六十一条第一項第六号（国内源泉所得）に掲げる対価につき法第二百十二条第一項（源泉徴収義務）の規定により源泉徴収をされた所得税の額のうち法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により徴収が行われたものとみなされる法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬に対応する部分の金額とする。
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