①The monthly amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid, which is the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Chapter referred to as "salary or other wage"), by the multiple, being a whole-number multiple of one month, that is determined for the calculation period for salary of that salary or other wage.

②The daily amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid by the number of days that formed the basis of the calculation of that salary or other wage.

The salary or other wage specified by Cabinet Order prescribed in Article 185, paragraph (1), item (iii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is salary or other wage received by a person hired on a day-to-day basis (excluding, in the case where the person continuously receives payment from a single person paying the salary or other wage for more than two months, the salary or other wage received for the period exceeding the two months).

The salary or other wage specified by Cabinet Order prescribed in Article 186, paragraph (3) (Amount Withheld from Bonuses) of the Act is, of the salary or other wage that the other person paying the salary or other wage prescribed in that paragraph is to pay to the Resident prescribed in that paragraph, the salary or other wage the payment of which has been finalized during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (if there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day).

The salary or other wage specified by Cabinet Order prescribed in Article 190, item (i) (Year-End Adjustment) of the Act is to be, out of the salary or other wage that the other person paying the salary or other wage prescribed in that item is to pay to the Resident prescribed in that item, the salary or other wage the payment of which has become fixed during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (where there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day).

Where a refund is made pursuant to the provisions of Article 191 (Refund of Overpaid Amounts) of the Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the person paying the salary or other wage prescribed in that Article is to pay pursuant to the provisions of Article 183 (Obligation to Withhold Taxes), Article 190 (Year-End Adjustment), Article 192 (Withholding of Shortfalls), Article 199 (Obligation to Withhold Taxes on Retirement Income), Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.), or Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act.

①In the case of applying the provisions of the preceding Article, when the person paying the salary or other wage prescribed in that Article comes to fall under any of the following items, the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 191 (Refund of Overpaid Amounts) of the Act the portion of the amount to be refunded pursuant to the provisions of that Article that has not yet been refunded:

②A payer seeking the application of the provisions of the preceding paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded pursuant to the provisions of Article 191 of the Act, the amount of the portion of that amount that has not yet been refunded, and other necessary matters.

The amount calculated as specified by Cabinet Order as the monthly amount prescribed in Article 192, paragraph (2), item (ii) (Withholding of Shortfalls) of the Act is to be the amount calculated by dividing the remainder, obtained by deducting the sum of the amounts of income tax withheld or to be withheld on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) of the Act from the total amount of salary and other wages received from the person paying the salary or other wage prescribed in that item during the period from January of that year until the month preceding the month that includes the day on which the final salary or other wage of that year is received (hereinafter in this Article referred to as the "month of the final salary payment"), by the number of months from January of that year (where one has come to receive salary or other wage from that payer in the middle of that year, the month that includes the day on which one first received that salary or other wage) to the month preceding the month of the final salary payment.

①A person who wishes to obtain the approval of the district director under Article 192, paragraph (2) (Withholding of Shortfalls) of the Act must submit a written application stating the following matters to that district director, through the person paying the salary or other wage prescribed in that paragraph, by the day before the day on which the final salary or other wage of that year is received. In this case, the person paying the salary or other wage who has received the written application is to add the individual number or corporate number of that person paying the salary or other wage to that written application:

②Where the written application referred to in the preceding paragraph has been submitted, if the amount listed in item (iii) of that paragraph is less than the amount equivalent to seven-tenths of the amount listed in item (iv) of that paragraph, the district director must grant the approval under Article 192, paragraph (2) of the Act.

③When granting the approval under Article 192, paragraph (2) of the Act, the district director is to notify the applicant in writing to that effect through the person paying the salary or other wage referred to in paragraph (1).

①A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident falls under a working student (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) and who falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) of the Act must attach to that return form, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying that the Resident falls under those persons.

②A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) of the Act the matters listed in paragraph (1), item (vii) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of relatives residing outside Japan listed in the following items (meaning the relatives residing outside Japan prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article), attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.

③A Resident who submits the return form under Article 194, paragraph (6) of the Act must attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan shares a livelihood with that Resident (where the Resident seeks to receive the deduction of an amount equivalent to the amount of the deduction for Dependents on the basis that the relative residing outside Japan falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan falls under a person listed in (b), (3) of that item).

The amount calculated as specified by Cabinet Order prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).