When calculating the tax basis of a national tax (excluding stamp tax and accessory tax; the same applies hereinafter in this Article) (or, if there is an amount to be deducted from the tax basis in applying the tax rate, the amount after that deduction; the same applies hereinafter in this Article), if that amount includes a fraction of less than 1,000 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.
Notwithstanding the provisions of the preceding paragraph, with regard to the tax basis of a national tax specified by Cabinet Order, if that tax basis 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.
When calculating the amount of an accessory tax, if the tax amount serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole of that tax amount is less than 10,000 yen, the fractional amount or the whole amount is disregarded.
附帯税の額を計算する場合において、その計算の基礎となる税額に一万円未満の端数があるとき、又はその税額の全額が一万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。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
accessory taxmachine translation
「附帯税」
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law