Article 29Special Provisions on the Withholding Tax Amount and Special Withholding Tax Amount for Salaries or Other Wages of Residents
第二十九条（居住者の給与等に係る源泉徴収税額及び源泉徴収特別税額の特例）
The amounts of income tax and the amounts of special income tax for reconstruction set forth in the following items that are to be collected with regard to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (referred to as a "salary or other wage" in the following Article) payable to a resident may, notwithstanding the provisions referred to in each of those items, be the amounts specified in each of those items:
居住者に対して支払うべき所得税法第百八十三条第一項に規定する給与等（次条において「給与等」という。）について徴収すべき次の各号に掲げる所得税の額及び復興特別所得税の額は、当該各号に規定する規定にかかわらず、当該各号に定める金額とすることができる。
the amount of income tax under the provisions of Article 185, paragraph (1) or Article 186, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article: the amount according to a table specified by the Minister of Finance in consideration of the amounts specified in Appended Tables 2 through 4 of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act;
所得税法第百八十五条第一項又は第百八十六条第一項の規定による所得税の額及び前条第二項に規定する復興特別所得税の額 同法別表第二から別表第四までに定める金額及びこの法律に定める復興特別所得税の額の計算を勘案して財務大臣が定める表による金額
the amount of income tax calculated pursuant to the provisions of Article 189, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article: the amount calculated by a method specified by the Minister of Finance in consideration of the method specified by the Minister of Finance as prescribed in Article 189, paragraph (1) of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act.
所得税法第百八十九条第一項の規定により計算した所得税の額及び前条第二項に規定する復興特別所得税の額 同法第百八十九条第一項に規定する財務大臣が定める方法及びこの法律に定める復興特別所得税の額の計算を勘案して財務大臣が定める方法により計算した金額
The provisions of paragraphs (9) and (11) of the preceding Article apply mutatis mutandis to cases where income tax and special income tax for reconstruction have been collected and paid in the amounts prescribed in the preceding paragraph.
When the Minister of Finance has specified the table referred to in paragraph (1), item (i) or the method referred to in item (ii) of that paragraph, the Minister issues public notice of it.