If the amount of a refund, etc. includes a fraction of less than 1 yen, the fractional amount is disregarded.
還付金等の額に一円未満の端数があるときは、その端数金額を切り捨てる。
If the amount of a refund, etc. is less than 1 yen, it is calculated as 1 yen.
還付金等の額が一円未満であるときは、その額を一円として計算する。
If the finalized amount of interest on refund includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.
還付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。
When calculating the amount of interest on refund, if the amount of the refund, etc. serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole amount of the refund, etc. is less than 10,000 yen, the fractional amount or the whole amount is disregarded.