(1)　As for the pays coming under the provisions of Article 38 paragraph 1 items 1 to 4 inclusive of the Law, the tax amount as enumerated below shall be due:

(2)　As for such pays as provided for in Article 38 paragraph 1 item 6 of the Law, the tax amount indicated in Column C of the daily tax computation table of Annexed Table II of the Law minus the amount indicated in Column B of II Daily Tax Computation Table of the Reduction Table, according to the amount of pays;

(3)　As for the bonus and other pays of a similar nature as provided for in Article 38 paragraph 1 item 7 of the Law, the tax amount computed under the provision of (a) of item 1 on the presumption that the amount of such pays other than the bonus or the like as paid during the previous month plus the amount equivalent to one-sixth of such bonus (in case such bonus or the like is paid on the basis of the term exceeding six months, one-twelfth) are the monthly pays, minus the tax amount computed under the provision of (a) of the same item on the presumption that such pays other than the bonus or the like as paid during the previous month are the monthly pays, and then multiplied by six (in case such bonus or the like is paid on the basis of the term exceeding six months, twelve);

(4)　As for the retirement income as provided for in Article 38 paragraph 1 item 8 of the Law, the tax amount computed by applying mutatis mutandis the provisions of the same item, by amending "the tax withheld in accordance with the provisions of items 1 to 4 inclusive and the preceding item" in the same item as "the aggregate of the tax amount computed and withheld in accordance with the provisions of Article 1 paragraph 1 items 1 and 3 of the Law for Temporary Exceptions to the Income Tax Law and of the tax amount which has become less by applying these provisions than the amount computed and withheld in accordance with the provisions of items 1 to 4 inclusive and the preceding item" .

(1)　With respect to a person receiving the bonus and other pays of a similar nature as provided for in Article 38 paragraph 1 item 7 of the Law, such pays other than these pays as paid during the previous month and as coming under the provisions of item 5 of the same paragraph and such bonus and other pays of a similar nature to be received by a person not having received any other pays than these pays during the previous month;

(2)　Retirement income to be received by a person who has failed to file the returns as provided for in Article 39 of the Law, and such retirement income which is paid to a person receiving pays from two or more payers, by the payer other than the payer through whom the return has been filed.