# 国税通則法 / Act on General Rules for National Taxes — 第百十九条 (Article 119) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-119. 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: 第百十九条 (Article 119)（国税の確定金額の端数計算等） — address `art-119` - 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-119 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-119 - 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. --- ### 第百十九条（国税の確定金額の端数計算等） — Rounding of Fractions in the Finalized Amount of National Taxes, etc. caption: machine translation, not official art-119 · https://japanlaw.org/en/national-tax-general-rules-act/art-119 · https://japanlaw.org/l/337AC0000000066/art-119 **第一項** 国税（自動車重量税、印紙税及び附帯税を除く。以下この条において同じ。）の確定金額に百円未満の端数があるとき、又はその全額が百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-119/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-1 · https://japanlaw.org/l/337AC0000000066/art-119/par-1 If the finalized amount of a national tax (excluding motor vehicle tonnage tax, stamp tax, and accessory tax; the same applies hereinafter in this Article) includes a fraction of less than 100 yen or the whole amount is less than 100 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確定金額については、前項の規定にかかわらず、その確定金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。 art-119/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-2 · https://japanlaw.org/l/337AC0000000066/art-119/par-2 Notwithstanding the provisions of the preceding paragraph, with regard to the finalized amount of a national tax specified by Cabinet Order, if that finalized amount 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** 国税の確定金額を、二以上の納付の期限を定め、一定の金額に分割して納付することとされている場合において、その納付の期限ごとの分割金額に千円未満（前項に規定する国税に係るものについては、一円未満）の端数があるときは、その端数金額は、すべて最初の納付の期限に係る分割金額に合算するものとする。 art-119/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-3 · https://japanlaw.org/l/337AC0000000066/art-119/par-3 If the finalized amount of a national tax is to be paid in installments of fixed amounts with two or more payment deadlines, and the installment amount for each payment deadline includes a fraction of less than 1,000 yen (or, for a national tax prescribed in the preceding paragraph, less than 1 yen), all of those fractional amounts are to be added to the installment amount for the first payment deadline. machine translation, not official **第四項** 附帯税の確定金額に百円未満の端数があるとき、又はその全額が千円未満（加算税に係るものについては、五千円未満）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-119/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-4 · https://japanlaw.org/l/337AC0000000066/art-119/par-4 If the finalized amount of an accessory tax includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen (or, for penalty tax, less than 5,000 yen), the fractional amount or the whole amount is disregarded. machine translation, not official --- ## Cites - art-119/par-1: この条 → 国税通則法 第百十九条 (Article 119), art-119 — https://japanlaw.org/en/national-tax-general-rules-act/art-119 · https://japanlaw.org/l/337AC0000000066/art-119 - art-119/par-2: 前項 → 国税通則法 第百十九条第一項 (Article 119, paragraph (1)), art-119/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-1 · https://japanlaw.org/l/337AC0000000066/art-119/par-1 - art-119/par-3: 前項 → 国税通則法 第百十九条第二項 (Article 119, paragraph (2)), art-119/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-2 · https://japanlaw.org/l/337AC0000000066/art-119/par-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 国税通則法 第百十九条第一項（国税の確定金額の端数計算等） — https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-1 · https://japanlaw.org/l/337AC0000000066/art-119/par-1 - 国税通則法 第百十九条第二項（国税の確定金額の端数計算等） — https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-2 · https://japanlaw.org/l/337AC0000000066/art-119/par-2 - 国税通則法 第百十九条第三項（国税の確定金額の端数計算等） — https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-3 · https://japanlaw.org/l/337AC0000000066/art-119/par-3 - 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 - 国税通則法 附則第三十八条第二項（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-3621-96/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-2 - 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 第二十四条第二項（課税標準の端数計算等） — https://japanlaw.org/en/reconstruction-funding-act/art-24/par-2 · https://japanlaw.org/l/423AC0000000117/art-24/par-2 - 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 第三十一条第二項（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-2 · https://japanlaw.org/l/423AC0000000117/art-31/par-2 - 租税特別措置法 第九十条の十二第六項（自動車重量税の免税等） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-6 - 租税特別措置法 第九十条の十二の二第六項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-6 - 租税特別措置法 第九十条の十四第二項（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-2 --- ## 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