①When calculating the tax basis of a national tax (excluding stamp tax and accessory tax; the same applies hereinafter in this Article) (or, if there is an amount to be deducted from the tax basis in applying the tax rate, the amount after that deduction; the same applies hereinafter in this Article), if that amount includes a fraction of less than 1,000 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.

②Notwithstanding the provisions of the preceding paragraph, with regard to the tax basis of a national tax specified by Cabinet Order, if that tax basis includes a fraction of less than 1 yen or the whole amount is less than 1 yen, the fractional amount or the whole amount is disregarded.

③When calculating the amount of an accessory tax, if the tax amount serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole of that tax amount is less than 10,000 yen, the fractional amount or the whole amount is disregarded.