第五項
Supplementary Provisions, Article 12, paragraph (5)
新通則法第百十八条から第百二十条まで（端数計算等）の規定は、施行日以後における附帯税若しくは還付加算金又は国税の確定金額に係る分割金額の計算について適用し、施行日前における附帯税若しくは還付加算金又は国税の確定金額に係る分割金額の計算については、なお従前の例による。
The provisions of Articles 118 through 120 (Rounding of Fractions, etc.) of the new Act on General Rules for National Taxes apply to the calculation, on or after the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, and with regard to the calculation, before the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, the provisions then in force continue to govern.