第八条の二の五（法附則第十三条の六第七項の調整額の一円未満の端数処理）
Article 8-2-5Rounding of Fractions of Less Than 1 Yen of the Adjustment Amount under Article 13-6, paragraph (7) of the Supplementary Provisions of the Act
Where a fraction of less than 50 sen arises in the adjustment amount under Article 13-6, paragraph (7) of the Supplementary Provisions of the Act, it is to be rounded down, and where a fraction of 50 sen or more but less than 1 yen arises, it is to be rounded up to 1 yen.
法附則第十三条の六第七項の調整額に五十銭未満の端数が生じたときは、これを切り捨て、五十銭以上一円未満の端数が生じたときは、これを一円に切り上げるものとする。
The provisions of the preceding paragraph apply mutatis mutandis to the case where the provisions of Article 13-6, paragraph (7) of the Supplementary Provisions of the Act are applied mutatis mutandis in paragraph (8) of that Article.
前項の規定は、法附則第十三条の六第八項において同条第七項の規定を準用する場合について準用する。