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.
refund, etc.machine translation
「還付金等」
A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.
Short name set inArticle 56, paragraph (1)
interest on refund
「還付加算金」
Interest the tax authority adds when it refunds a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58 until the refund is decided or applied (or for the period another tax law sets).
Short name set inArticle 58, paragraph (1)