With regard to the rounding of fractions of the tax base of special income tax for reconstruction imposed under the provisions of this Section (excluding accessory tax; the same applies in the following paragraph and paragraph (3)), notwithstanding the provisions of Article 118 of the Act on General Rules for National Taxes, if the tax base includes a fraction of less than one yen, or if its full amount is less than one yen, the fractional amount or the full amount is discarded.
この節の規定により課する復興特別所得税（附帯税を除く。次項及び第三項において同じ。）の課税標準の端数計算については、国税通則法第百十八条の規定にかかわらず、その課税標準に一円未満の端数があるとき、又はその全額が一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。
With regard to the rounding of fractions of the finalized amount of special income tax for reconstruction to be paid under the provisions of this Section and of the finalized amount of the income tax (excluding accessory tax; the same applies in the following paragraph) that is the base income tax amount for that special income tax for reconstruction, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, the rounding is performed on the sum total of these finalized amounts, and if that sum total includes a fraction of less than 100 yen, or if its full amount is less than 100 yen, the fractional amount or the full amount is discarded.
この節の規定により納付すべき復興特別所得税の確定金額の端数計算及び当該復興特別所得税の基準所得税額である所得税（附帯税を除く。次項において同じ。）の確定金額の端数計算については、国税通則法第百十九条の規定にかかわらず、これらの確定金額の合計額によって行い、当該合計額に百円未満の端数があるとき、又はその全額が百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。
The rounding of fractions of the amount of a refund, etc. (meaning a refund, etc. as prescribed in Article 56, paragraph (1) of the Act on General Rules for National Taxes; the same applies in paragraph (1) of the following Article and Article 31, paragraph (3)) pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed by deeming special income tax for reconstruction and income tax to be a single tax.
この節の規定により還付すべき復興特別所得税及び所得税に係る還付金等（国税通則法第五十六条第一項に規定する還付金等をいう。次条第一項及び第三十一条第三項において同じ。）の額の端数計算については、復興特別所得税及び所得税を一の税とみなしてこれを行う。
The calculation of accessory tax pertaining to special income tax for reconstruction and income tax to be paid under the provisions of this Section, and of the amount pertaining to an exemption from that accessory tax (hereinafter referred to as "accessory tax, etc." in this Article and Article 31, paragraph (3)), is performed on the sum total of special income tax for reconstruction and income tax for the year that is to form the basis for that calculation, and the amount equivalent to the amount obtained by apportioning the calculated accessory tax, etc. between the amount of special income tax for reconstruction and the amount of income tax that formed the basis for that calculation is the amount of accessory tax, etc. pertaining to special income tax for reconstruction or income tax.
The calculation of interest on refund pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed on the sum total of the refunds pertaining to special income tax for reconstruction and income tax for the year, or on the sum total of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, and the amount equivalent to the amount obtained by apportioning the calculated interest on refund between the amounts of the refunds pertaining to special income tax for reconstruction and income tax, or between the amounts of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, that formed the basis for that calculation is the amount of interest on refund pertaining to special income tax for reconstruction or income tax.
この節の規定により還付すべき復興特別所得税及び所得税に係る還付加算金の計算については、その年分の復興特別所得税及び所得税に係る還付金の合計額又は復興特別所得税及び所得税に係る過誤納金の合計額によって行い、算出された還付加算金をその計算の基礎となった復興特別所得税及び所得税に係る還付金の額又は復興特別所得税及び所得税に係る過誤納金の額にそれぞれ按分した額に相当する金額を復興特別所得税又は所得税に係る還付加算金の額とする。
The rounding of fractions in calculating accessory tax, etc. and interest on refund pertaining to special income tax for reconstruction and income tax under the preceding two paragraphs is performed by deeming special income tax for reconstruction and income tax to be a single tax.
The method of processing any fraction of less than one yen in an amount apportioned under paragraph (4) or (5), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.