還付金等の額に一円未満の端数があるときは、その端数金額を切り捨てる。
If the amount of a refund, etc. includes a fraction of less than 1 yen, the fractional amount is disregarded.
還付金等の額が一円未満であるときは、その額を一円として計算する。
If the amount of a refund, etc. is less than 1 yen, it is calculated as 1 yen.
還付加算金の確定金額に百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。
If the finalized amount of interest on refund includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.
When calculating the amount of interest on refund, if the amount of the refund, etc. serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole amount of the refund, etc. is less than 10,000 yen, the fractional amount or the whole amount is disregarded.