Where the amount of a retirement allowance, etc. has a fraction of less than one yen, it is rounded up to one yen.
退職金等の額に一円未満の端数があるときは、これを一円に切り上げるものとする。
Read this with the articles around it
retirement allowance, etc.machine translation
「退職金等」
A retirement allowance (退職金) or a cancellation refund (解約手当金).
Short name set inArticle 8, paragraph (2), item (iii)