①If the finalized amount of a national tax (excluding motor vehicle tonnage tax, stamp tax, and accessory tax; the same applies hereinafter in this Article) includes a fraction of less than 100 yen or the whole amount is less than 100 yen, the fractional amount or the whole amount is disregarded.

②Notwithstanding the provisions of the preceding paragraph, with regard to the finalized amount of a national tax specified by Cabinet Order, if that finalized amount 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.

③If the finalized amount of a national tax is to be paid in installments of fixed amounts with two or more payment deadlines, and the installment amount for each payment deadline includes a fraction of less than 1,000 yen (or, for a national tax prescribed in the preceding paragraph, less than 1 yen), all of those fractional amounts are to be added to the installment amount for the first payment deadline.

④If the finalized amount of an accessory tax includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen (or, for penalty tax, less than 5,000 yen), the fractional amount or the whole amount is disregarded.