When calculating the amount of the tax base of a local tax, if that amount includes a fractional amount of less than 1,000 yen, or if the whole amount is less than 1,000 yen, the fractional amount or the whole amount is to be discarded. However, this does not apply to a local tax specified by Cabinet Order.
地方税の課税標準額を計算する場合において、その額に千円未満の端数があるとき、又はその全額が千円未満であるときは、その端数金額又はその全額を切り捨てる。ただし、政令で定める地方税については、この限りでない。
When calculating the amount of a delinquency charge or additional charge, if the tax amount forming the basis of the calculation includes a fractional amount of less than 1,000 yen, or if the whole of that tax amount is less than 2,000 yen, the fractional amount or the whole amount is to be discarded.
延滞金又は加算金の額を計算する場合において、その計算の基礎となる税額に千円未満の端数があるとき、又はその税額の全額が二千円未満であるときは、その端数金額又はその全額を切り捨てる。
If the finalized amount of a local tax includes a fractional amount of less than 100 yen, or if the whole amount is less than 100 yen, the fractional amount or the whole amount is to be discarded. However, with regard to the finalized amount of a local tax specified by Cabinet Order, if that amount includes a fractional amount of less than one yen, or if the whole amount is less than one yen, the fractional amount or the whole amount is to be discarded.
地方税の確定金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。ただし、政令で定める地方税の確定金額については、その額に一円未満の端数があるとき、又はその全額が一円未満であるときは、その端数金額又はその全額を切り捨てる。
If the finalized amount of the expenses for the delinquent tax collection procedure includes a fractional amount of less than 100 yen, or if the whole amount is less than 100 yen, the fractional amount or the whole amount is to be discarded.
滞納処分費の確定金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
Where a finalized amount of a delinquency charge or additional charge includes a fractional amount of less than 100 yen, or where the whole of it is less than 1,000 yen, that fractional amount or the whole amount is to be discarded.
延滞金又は加算金の確定金額に百円未満の端数があるとき、又はその全額が千円未満であるときは、その端数金額又はその全額を切り捨てる。
Where a finalized amount of a local tax is to be paid or remitted in installments of fixed amounts with two or more due dates for payment set, if the installment amount for each due date for payment includes a fractional amount of less than 1,000 yen, or if the whole of the installment amount is less than 1,000 yen, that fractional amount or the whole amount is to be added in its entirety to the installment amount for the first due date for payment; provided, however, that this does not apply where a local government has provided otherwise by the Prefectural or Municipal Ordinance of that local government.
The provisions of paragraphs (2) and (5) apply mutatis mutandis to interest on refund. In this case, the phrase "tax amount" in paragraph (2) is deemed to be replaced with "amount of the overpayment or payment by mistake or the refund under the provisions of this Act".
For the purpose of applying the provisions of paragraph (2), paragraph (3) (limited to the part providing that, where the whole of the finalized amount of a local tax is less than 100 yen, the whole is to be discarded) and the preceding three paragraphs, individual municipal inhabitant tax, individual prefectural inhabitant tax collected together with it pursuant to Article 41, paragraph (1), and forest environment tax assessed and collected together with these pursuant to Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, or fixed assets tax and city planning tax collected together with it pursuant to Article 702-8, paragraph (1), are each deemed to be one local tax. In this case, for the application of paragraph (6) to individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax collected by special collection, the phrase "1,000 yen" in that paragraph is deemed to be replaced with "100 yen".
第二項、第三項（地方税の確定金額の全額が百円未満であるときにおいて、その全額を切り捨てる部分に限る。）及び前三項の規定の適用については、個人の市町村民税、第四十一条第一項の規定によりこれと併せて徴収する個人の道府県民税及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて賦課徴収を行う森林環境税又は固定資産税及び第七百二条の八第一項の規定によりこれと併せて徴収する都市計画税については、それぞれ一の地方税とみなす。この場合において、特別徴収の方法によつて徴収する個人の市町村民税、個人の道府県民税及び森林環境税に対する第六項の規定の適用については、同項中「千円」とあるのは、「百円」とする。
For national health insurance tax collected by special collection, the phrase "1,000 yen" in paragraph (6) is deemed to be replaced with "100 yen".
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.