Where a fraction of less than 50 sen arises in the amount of mutual aid benefits, etc. or in the present value amount, it is to be rounded down, and where a fraction of 50 sen or more but less than 1 yen arises, it is to be rounded up to 1 yen.
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mutual aid benefit, etc.machine translation
「共済金等」
Mutual aid benefits (共済金) and cancellation refunds (解約手当金).
Short name set inArticle 3, paragraph (5), item (ii)
present value amountmachine translation
「現価相当額」
Where a mutual aid benefit (共済金) is being paid in installments and the mutual aid policyholder (共済契約者) dies, or meets with a severe disability or other special circumstance a Ministry of Economy, Trade and Industry Order (経済産業省令) sets and asks for it, the present value of each installment (分割共済金) whose payment month (支給期月) has not yet come, the total of which is paid in one lump sum.
Short name set inArticle 9-4, paragraph (1)