If a person paying a salary or other wage as prescribed in Article 190 of the Income Tax Act collects income tax and special income tax for reconstruction with regard to the last salary or other wage paid for the year to a resident prescribed in that Article, and the total amount set forth in item (i) is in excess of or falls short of the total amount set forth in item (ii), an appropriation of the excess amount must be made to the income tax and special income tax for reconstruction to be collected when the last payment of salary or other wage for the year is made, and the shortfall must be collected when the last payment of salary or other wage for the year is made and paid to the national government by the statutory payment due date of that income tax:
the total amount of the amount of income tax collected or to be collected pursuant to the provisions of Article 183, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction collected or to be collected pursuant to the provisions of Article 28, paragraph (1);
所得税法第百八十三条第一項の規定により徴収された、又は徴収されるべき所得税の額及び第二十八条第一項の規定により徴収された、又は徴収されるべき復興特別所得税の額の合計額
the total amount of the amount of tax set forth in Article 190, item (ii) of the Income Tax Act (or, if the provisions of Article 41-2-2, paragraph (1) or Article 41-3-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply, the amount of tax after applying those provisions) and the amount of special income tax for reconstruction calculated by multiplying that amount of tax by 2.1 percent (or, if that total amount includes a fraction of less than 100 yen or the whole of that total amount is less than 100 yen, the amount after rounding down that fractional amount or the whole amount).
所得税法第百九十条第二号に掲げる税額（租税特別措置法第四十一条の二の二第一項又は第四十一条の三の八第一項の規定の適用がある場合には、これらの規定を適用した後の税額）及び当該税額に百分の二・一を乗じて計算した復興特別所得税の額の合計額（当該合計額に百円未満の端数があるとき、又は当該合計額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額）
The provisions of Articles 191 through 193 of the Income Tax Act apply mutatis mutandis to cases where an appropriation or a payment is made pursuant to the provisions of the preceding paragraph. In this case, the phrase "the case referred to in the preceding Article" in Article 191 of that Act is deemed to be replaced with "the case referred to in Article 30, paragraph (1) (Year-End Adjustment) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; referred to as the 'Special Measures Act' in the following Article)"; the phrase "that Article" with "that paragraph"; the term "income tax" with "income tax and special income tax for reconstruction"; the phrase "Article 190" in Article 192, paragraph (1) of that Act with "Article 30, paragraph (1) of the Special Measures Act"; the phrase "prescribed in that Article" with "prescribed in that paragraph"; the phrase "referred to in that Article" with "prescribed in Article 190 (Year-End Adjustment)"; the phrase "prescribed in Article 190" in paragraph (2) of that Article with "prescribed in Article 30, paragraph (1) of the Special Measures Act"; the phrase "the resident referred to in that Article" with "the resident prescribed in Article 190"; the phrase ", Article 190" with ", Article 30, paragraph (1) of the Special Measures Act"; the phrase "and Article 190" in item (i) of that paragraph with ", and Article 28, paragraph (1) (Withholding Obligation, etc.) and Article 30, paragraph (1) of the Special Measures Act"; the phrase "the amount of income tax" with "the total amount of income tax and special income tax for reconstruction"; the phrase "the provisions" in item (ii) of that paragraph with "the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act"; and the phrase "the amount of income tax" with "the amount of income tax and special income tax for reconstruction".
所得税法第百九十一条から第百九十三条までの規定は、前項の規定による充当又は納付が行われる場合について準用する。この場合において、同法第百九十一条中「前条の場合」とあるのは「東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次条において「特別措置法」という。）第三十条第一項（年末調整）の場合」と、「同条」とあるのは「同項」と、「所得税」とあるのは「所得税及び復興特別所得税」と、同法第百九十二条第一項中「第百九十条」とあるのは「特別措置法第三十条第一項」と、「同条に」とあるのは「同項に」と、「同条の」とあるのは「第百九十条（年末調整）に規定する」と、同条第二項中「第百九十条に」とあるのは「特別措置法第三十条第一項に」と、「同条の居住者」とあるのは「第百九十条に規定する居住者」と、「、第百九十条」とあるのは「、特別措置法第三十条第一項」と、同項第一号中「及び第百九十条」とあるのは「並びに特別措置法第二十八条第一項（源泉徴収義務等）及び第三十条第一項」と、「の額」とあるのは「及び復興特別所得税の額の合計額」と、同項第二号中「の規定」とあるのは「及び特別措置法第二十八条第一項の規定」と、「の額」とあるのは「及び復興特別所得税の額」と読み替えるものとする。
The provisions of Article 28, paragraphs (9) and (11) apply mutatis mutandis to cases where there has been an appropriation or payment, or a refund or collection, of income tax and special income tax for reconstruction under the provisions of paragraph (1) or under the provisions of Article 191 or Article 192 of the Income Tax Act as applied mutatis mutandis with the replacement of terms pursuant to the preceding paragraph.