Article 8-2Rounding of Fractions of Less Than 1 Yen of the Amount, etc. Prescribed in Article 9-2, paragraph (2), item (i) of the Supplementary Provisions of the Act as Prescribed in Article 11-4, paragraph (1) of the Supplementary Provisions of the Act
第八条の二（法附則第十一条の四第一項に規定する法附則第九条の二第二項第一号に規定する額等の一円未満の端数処理）
Where a fraction of less than 50 sen arises in the amount prescribed in Article 9-2, paragraph (2), item (i) of the Supplementary Provisions of the Act as prescribed in Article 11-4, paragraph (1) of the Supplementary Provisions of the Act, or in the amount prescribed in Article 9-2, paragraph (2), item (ii) of the Supplementary Provisions of the Act or the amount prescribed in item (i) of that paragraph, as prescribed in Article 11-4, paragraph (2) of the Supplementary Provisions of the Act, 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.
法附則第十一条の四第一項に規定する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四第二項に規定する法附則第九条の二第二項第二号に規定する額若しくは同項第一号に規定する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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