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.
国税の確定金額を、二以上の納付の期限を定め、一定の金額に分割して納付することとされている場合において、その納付の期限ごとの分割金額に千円未満（前項に規定する国税に係るものについては、一円未満）の端数があるときは、その端数金額は、すべて最初の納付の期限に係る分割金額に合算するものとする。
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.