Where, in the process of calculating the amount of a benefit that is a pension, a fraction of less than 50 sen arises, it may be rounded down, and where a fraction of 50 sen or more but less than 1 yen arises, it may be rounded up to 1 yen.
年金たる給付の額を計算する過程において、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ことができる。
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