# 国税通則法 / Act on General Rules for National Taxes — 第百十八条 (Article 118) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-118. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百十八条 (Article 118)（国税の課税標準の端数計算等） — address `art-118` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-118 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百十八条（国税の課税標準の端数計算等） — Rounding of Fractions in the Tax Basis of National Taxes, etc. caption: machine translation, not official art-118 · https://japanlaw.org/en/national-tax-general-rules-act/art-118 · https://japanlaw.org/l/337AC0000000066/art-118 **第一項** 国税（印紙税及び附帯税を除く。以下この条において同じ。）の課税標準（その税率の適用上課税標準から控除する金額があるときは、これを控除した金額。以下この条において同じ。）を計算する場合において、その額に千円未満の端数があるとき、又はその全額が千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。 art-118/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-118/par-1 · https://japanlaw.org/l/337AC0000000066/art-118/par-1 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. machine translation, not official **第二項** 政令で定める国税の課税標準については、前項の規定にかかわらず、その課税標準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。 art-118/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-118/par-2 · https://japanlaw.org/l/337AC0000000066/art-118/par-2 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. machine translation, not official **第三項** 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。 art-118/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-118/par-3 · https://japanlaw.org/l/337AC0000000066/art-118/par-3 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. machine translation, not official --- ## Cites - art-118/par-1: この条 → 国税通則法 第百十八条 (Article 118), art-118 — https://japanlaw.org/en/national-tax-general-rules-act/art-118 · https://japanlaw.org/l/337AC0000000066/art-118 - art-118/par-2: 前項 → 国税通則法 第百十八条第一項 (Article 118, paragraph (1)), art-118/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-118/par-1 · https://japanlaw.org/l/337AC0000000066/art-118/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税通則法 第百十八条第一項（国税の課税標準の端数計算等） — https://japanlaw.org/en/national-tax-general-rules-act/art-118/par-1 · https://japanlaw.org/l/337AC0000000066/art-118/par-1 - 国税通則法 第百十八条第二項（国税の課税標準の端数計算等） — https://japanlaw.org/en/national-tax-general-rules-act/art-118/par-2 · https://japanlaw.org/l/337AC0000000066/art-118/par-2 - 国税通則法 附則第十二条第五項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5/art-12/par-5 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-5 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十四条第一項（課税標準の端数計算等） — https://japanlaw.org/en/reconstruction-funding-act/art-24/par-1 · https://japanlaw.org/l/423AC0000000117/art-24/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十一条第一項（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） — https://japanlaw.org/en/reconstruction-funding-act/art-31/par-1 · https://japanlaw.org/l/423AC0000000117/art-31/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-032, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18