# 国税通則法 / Act on General Rules for National Taxes — 第百二十条 (Article 120) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-120. 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: 第百二十条 (Article 120)（還付金等の端数計算等） — address `art-120` - 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-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-120 - 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. --- ### 第百二十条（還付金等の端数計算等） — Rounding of Fractions in Refunds, etc., and Related Matters caption: machine translation, not official art-120 · https://japanlaw.org/en/national-tax-general-rules-act/art-120 · https://japanlaw.org/l/337AC0000000066/art-120 **第一項** 還付金等の額に一円未満の端数があるときは、その端数金額を切り捨てる。 art-120/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-120/par-1 · https://japanlaw.org/l/337AC0000000066/art-120/par-1 If the amount of a refund, etc. includes a fraction of less than 1 yen, the fractional amount is disregarded. machine translation, not official **第二項** 還付金等の額が一円未満であるときは、その額を一円として計算する。 art-120/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-120/par-2 · https://japanlaw.org/l/337AC0000000066/art-120/par-2 If the amount of a refund, etc. is less than 1 yen, it is calculated as 1 yen. machine translation, not official **第三項** 還付加算金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-120/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-120/par-3 · https://japanlaw.org/l/337AC0000000066/art-120/par-3 If the finalized amount of interest on refund includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded. machine translation, not official **第四項** 還付加算金の額を計算する場合において、その計算の基礎となる還付金等の額に一万円未満の端数があるとき、又はその還付金等の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-120/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-120/par-4 · https://japanlaw.org/l/337AC0000000066/art-120/par-4 When calculating the amount of interest on refund, if the amount of the refund, etc. serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole amount of the refund, etc. is less than 10,000 yen, the fractional amount or the whole amount is disregarded. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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