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Article 319-7Rounding of Fractions in Monthly Amounts of Public Pensions or Retirement Packages, etc.

第三百十九条の七(公的年金等の月割額等の端数計算)

If the amount calculated pursuant to the provisions of Article 319-5 (Monthly Amount of Public Pension or Retirement Package) is not a whole-number multiple of 4 yen, the smallest amount that is a whole-number multiple of 4 yen exceeding that amount is to be the calculated amount.

第三百十九条の五(公的年金等の月割額)の規定により計算した金額が四円の整数倍でないときは、当該金額を超える四円の整数倍である金額のうち最も少ない金額を当該計算した金額とする。

Where there is a fraction of less than 1 yen in the amount provided for in Article 203-3, item (vii) (Amount of Taxes Withheld) of the Act, it is to be rounded up to 1 yen.

法第二百三条の三第七号(徴収税額)に定める金額に一円未満の端数があるときは、これを一円に切り上げるものとする。

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