第百十九条（国税の確定金額の端数計算等）
Article 119Rounding of Fractions in the Finalized Amount of National Taxes, etc.
If the finalized amount of a national tax (excluding motor vehicle tonnage tax, stamp tax, and accessory tax; the same applies hereinafter in this Article) includes a fraction of less than 100 yen or the whole amount is less than 100 yen, the fractional amount or the whole amount is disregarded.
Notwithstanding the provisions of the preceding paragraph, with regard to the finalized amount of a national tax specified by Cabinet Order, if that finalized amount 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.
If the finalized amount of a national tax is to be paid in installments of fixed amounts with two or more payment deadlines, and the installment amount for each payment deadline includes a fraction of less than 1,000 yen (or, for a national tax prescribed in the preceding paragraph, less than 1 yen), all of those fractional amounts are to be added to the installment amount for the first payment deadline.
If the finalized amount of an accessory tax includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen (or, for penalty tax, less than 5,000 yen), the fractional amount or the whole amount is disregarded.
略称規定第六十九条第一項
過少申告加算税、無申告加算税、不納付加算税及び重加算税（以下「加算税」という。）は、その額の計算の基礎となる税額の属する税目の国税とする。