①When making an appropriation of a refund, etc. or interest on refund to unpaid special income tax for reconstruction and income tax, the appropriation must be made to these taxes together.

②If an appropriation has been made under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been appropriated in amounts equivalent to the amounts obtained by apportioning the amount pertaining to that appropriation between the amount of special income tax for reconstruction and the amount of income tax to be paid.

③The method of processing any fraction of less than one yen in an amount for which an appropriation is deemed to have been made under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.