# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の七 (Article 319-7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第三百十九条の七 (Article 319-7)（公的年金等の月割額等の端数計算） — address `art-319-7` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第三百十九条の七（公的年金等の月割額等の端数計算） — Rounding of Fractions in Monthly Amounts of Public Pensions or Retirement Packages, etc. caption: machine translation, not official art-319-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7 **第一項** 第三百十九条の五（公的年金等の月割額）の規定により計算した金額が四円の整数倍でないときは、当該金額を超える四円の整数倍である金額のうち最も少ない金額を当該計算した金額とする。 art-319-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7/par-1 If the amount calculated pursuant to the provisions of Article 319-5 (Monthly Amount of Public Pension or Retirement Package) is not a whole-number multiple of 4 yen, the smallest amount that is a whole-number multiple of 4 yen exceeding that amount is to be the calculated amount. machine translation, not official **第二項** 法第二百三条の三第七号（徴収税額）に定める金額に一円未満の端数があるときは、これを一円に切り上げるものとする。 art-319-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7/par-2 Where there is a fraction of less than 1 yen in the amount provided for in Article 203-3, item (vii) (Amount of Taxes Withheld) of the Act, it is to be rounded up to 1 yen. machine translation, not official --- ## Cites - art-319-7/par-1: 第三百十九条の五 → 所得税法施行令 第三百十九条の五 (Article 319-5), art-319-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-5 - art-319-7/par-2: 法第二百三条の三第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第六条第一項（公的年金等の受給者の扶養親族等申告書の提出ができない公的年金等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-6/par-1 - 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-57/par-3 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-083, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06