国税（印紙税及び附帯税を除く。以下この条において同じ。）の課税標準（その税率の適用上課税標準から控除する金額があるときは、これを控除した金額。以下この条において同じ。）を計算する場合において、その額に千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 tax basis of a national tax (excluding stamp tax and accessory tax; the same applies hereinafter in this Article) (or, if there is an amount to be deducted from the tax basis in applying the tax rate, the amount after that deduction; the same applies hereinafter in this Article), if that amount includes a fraction of less than 1,000 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.
Notwithstanding the provisions of the preceding paragraph, with regard to the tax basis of a national tax specified by Cabinet Order, if that tax basis 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.
附帯税の額を計算する場合において、その計算の基礎となる税額に一万円未満の端数があるとき、又はその税額の全額が一万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 an accessory tax, if the tax amount serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole of that tax amount is less than 10,000 yen, the fractional amount or the whole amount is disregarded.