Article 31Rounding of Fractions of the Tax Base of Special Income Tax for Reconstruction Subject to Withholding, etc.
第三十一条（源泉徴収に係る復興特別所得税の課税標準の端数計算等）
With regard to the rounding of fractions of the tax base of special income tax for reconstruction subject to withholding (excluding accessory tax; the same applies in the following paragraph), the provisions of Article 118 of the Act on General Rules for National Taxes do not apply.
源泉徴収に係る復興特別所得税（附帯税を除く。次項において同じ。）の課税標準の端数計算については、国税通則法第百十八条の規定は、適用しない。
The rounding of fractions of the finalized amount of special income tax for reconstruction subject to withholding and the rounding of fractions of the finalized amount of income tax (excluding accessory tax) that is the base income tax amount for that special income tax for reconstruction are, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, to be performed on the total amount of those finalized amounts, and if that total amount includes a fraction of less than one yen or the whole of it is less than one yen, that fractional amount or the whole amount is rounded down.
源泉徴収に係る復興特別所得税の確定金額の端数計算及び当該復興特別所得税の基準所得税額である所得税（附帯税を除く。）の確定金額の端数計算については、国税通則法第百十九条の規定にかかわらず、これらの確定金額の合計額によって行い、当該合計額に一円未満の端数があるとき、又はその全額が一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。
The provisions of Article 24, paragraphs (3) through (7) apply mutatis mutandis to the calculation of refunds, etc., accessory tax, etc. or interest on refund for special income tax for reconstruction subject to withholding and income tax, and the provisions of Article 25 apply mutatis mutandis to cases where an appropriation of refunds, etc. or interest on refund is made to unpaid special income tax for reconstruction subject to withholding and income tax.