PURPOSE: To efficiently perform withholding tax business by simplifying labor for sorting and summing up withholding exemption certificates by printing out a sorting mark at the desired position of the withholding exemption certificate so that the certificate can be sorted for each city, ward, town or village when continuously printing out the certificates in the order of addresses.

CONSTITUTION: The total amount of annual earning of each obtainer of employment income is summed up (21) and the amount of the income after the deduction for earning income is calculated (22). Next, the amounts of deduction for various insurance fees and spouse or sustainer are summed up based on the income tax return of each obtainer of employment income and the assessment for earning income is calculated (24). Afterwards, an yearly tax amount is calculated and stored in a storage part (25). Then, when selecting the output of the withholding exemption certificate, the for instruction selection in an output order is displayed on a display part and an inputting instruction is performed from an input part (26). Successively, in the case of printing- out data by sections, data for respective obtainers of employment income are sorted by sections, printed out and the processing is finished (27 and 29). When the processing is not finished, the data are sorted by addresses for respective obtainer of employment income, and the sorting mark of each city, ward, town or village is printed out on the withholding exemption certificate (28).