Article 7Rounding of Fractions of Less Than 1 Yen of the Amount of the Remuneration-Based Portion, etc. Prescribed in Article 11-2, paragraph (1) of the Supplementary Provisions of the Act
第七条（法附則第十一条の二第一項に規定する報酬比例部分の額等の一円未満の端数処理）
Where a fraction of less than 50 sen arises in the amount of the remuneration-based portion prescribed in Article 11-2, paragraph (1) of the Supplementary Provisions of the Act, the amount prescribed in Article 9-2, paragraph (2), item (i) of the Supplementary Provisions of the Act, or the amount of the remuneration-based portion without fund membership prescribed in Article 11-2, paragraph (1) of the Supplementary Provisions of the Act as replaced in paragraph (3) of that Article, it is to be rounded down, and where a fraction of 50 sen or more but less than 1 yen arises, it is to be rounded up to 1 yen.
法附則第十一条の二第一項に規定する報酬比例部分の額若しくは法附則第九条の二第二項第一号に規定する額又は法附則第十一条の二第三項において読み替えられた同条第一項に規定する基金に加入しなかつた場合の報酬比例部分の額に五十銭未満の端数が生じたときは、これを切り捨て、五十銭以上一円未満の端数が生じたときは、これを一円に切り上げるものとする。
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