# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十六条 (Article 96) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第九十六条 (Article 96)（利子税等の額の計算） — address `art-96` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-96 - 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. --- ### 第九十六条（利子税等の額の計算） — Calculation of the Amount of Interest Tax, etc. caption: machine translation, not official art-96 · https://japanlaw.org/en/special-taxation-measures-act/art-96 · https://japanlaw.org/l/332AC0000000026/art-96 **第一項** 前三条のいずれかの規定の適用がある場合における利子税等（利子税、延滞税及び還付加算金をいう。次項において同じ。）の額の計算において、第九十三条に規定する計算した割合に〇・一パーセント未満の端数があるときはこれを切り捨てるものとし、前三条に規定する計算した割合及び加算した割合（平均貸付割合及び延滞税特例基準割合を除く。）が年〇・一パーセント未満の割合であるときは年〇・一パーセントの割合とする。 art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 In calculating the amount of interest tax, etc. (meaning interest tax, delinquent tax and interest on refund; the same applies in the following paragraph) where any of the provisions of the preceding three Articles apply, if the rate calculated as prescribed in Article 93 includes a fraction of less than 0.1 percent, the fraction is to be rounded down, and if the calculated rate or the added rate prescribed in the preceding three Articles (excluding the average lending rate and the special base rate for delinquent tax) is less than 0.1 percent per annum, the rate is to be 0.1 percent per annum. machine translation, not official **第二項** 前三条のいずれかの規定の適用がある場合における利子税等の額の計算において、その計算の過程における金額に一円未満の端数が生じたときは、これを切り捨てる。 art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2 In calculating the amount of interest tax, etc. where any of the provisions of the preceding three Articles apply, if an amount in the course of the calculation includes a fraction of less than one yen, the fraction is rounded down. machine translation, not official --- ## Cites - art-96/par-1: 前三条 → 租税特別措置法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93 - art-96/par-1: 前三条 → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - art-96/par-1: 次項 → 租税特別措置法 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2 - art-96/par-1: 前三条 → 租税特別措置法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 - art-96/par-2: 前三条 → 租税特別措置法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93 - art-96/par-2: 前三条 → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - art-96/par-2: 前三条 → 租税特別措置法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十四条第一項（延滞税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - 租税特別措置法 第九十五条第一項（還付加算金の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/art-95/par-1 - 租税特別措置法 第九十六条第一項（利子税等の額の計算） — https://japanlaw.org/en/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 - 租税特別措置法 附則第百十一条第一項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-256, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07