(General Rules) Article 1. The calculation of fractions of the amount to be received or paid by the State, the Kodans under laws and orders, the Japanese Government Corporation for Housing of Allied Personnel, the Japan Monopoly Corporation, the Japanese National Railways, the Reconversion Finance Bank, the People's Finance Corporation, the Housing Loan Corporation, the Shipping Control Association, the Civilian Merchant Marine Committee, the Holding Company Liquidation Commission, the Closed Institutions Liquidation Commission, the Securities Coordinating Liquidation Commission, the local public bodies and the public associations to be designated by Cabinet Order (hereinafter referred to as "the State or kodan, etc." ) or of fractions of the taxing standard for national tax or local tax, shall be made in accordance with the provisions of this Law. 2 In case the provisions concerning fractions calculation under other laws and orders is incompatible with or is contrary to the provisions of this Law, the provisions of this Law shall hold priority over these other laws and orders.

(Receipt or Payment of Full Amount) Article 2. In case the State or kodan, etc. receives or pays the amount at once, the fractions of the said receipts or payments less than 50 sen, if any, shall be omitted and the fractions less than 1 yen, and equal to or more than 50 sen, if any, shall be calculated as 1 yen. 2 In the case under the preceding paragraph, if the full amount of the receipt of the State or kodan, etc. is less than 1 yen, the full amount concerned shall be omitted, and if the full amount of the payment thereof is less than 1 yen, the said amount shall be calculated as 1 yen. 3 In case the full amount to be paid between the State or kodan, etc. one another, or between the administrative organizations of State or local public bodies one another, is less than 1 yen, the said amount shall be omitted, regardless of the provision of the preceding paragraph.

(Receipt or Payment in Instalment) Article 3. In the case under the calculation of the receipt or payment in instalment by the State or kodan, etc., after the full amount concerned was calculated by applying the provisions of the precedng Article with necessary modifications, the amount in instalment shall be computed. 2 In case there exists a fraction less than 1 yen in the amount in instalment computed in accordance with the provision of the preceding paragraph or in case the amount in instalment is less than 1 yen, the said fraction or the said amount in instalment shall be added to the amount received or paid at first.

(Calculation of Fractions of Accurate Account) Article 4. The Provision of Article 2 shall apply mutatis mutandis to the calculation of the amount of accurate account, in case the State or kodans, etc. pays or receives the amount in rough estimate or in advance.

(Calculation of Fractions of Taxing Standard Amount) Article 5. In case the taxing standard amount for national tax or local tax is, calculated, a fraction of the said taxing standard amount less than 100 yen or the full amount thereof less than 100 yen, if any, shall be omitted. 2 Regardless of the provision of the preceding paragraph, a fraction of the taxing standard amount of the national tax or local tax to be designated by Cabinet Order less than 1 yen or the full amount thereof less than 1 yen, if any, shall be omitted.

(Special Exception to Fractions Calculation of Receipts from National Tax, etc.) Article 6. In case the national tax or local tax is to be received at once, the fraction of the receipt concerned less than 10 yen or the full amount less than 10 yen, if any, shall be omitted, regardless of the provisions of Article 2. 2 In case the national tax or local tax designated by Cabinet Order is to be received at once, a fraction of the receipt concerned less than 1 yen or the full amount less than 1 yen, if any, shall be omitted, regardless of the provisions of Article 2 and the preceding paragraph. 3 The provisions of Article 3 shall apply mutatis mutandis to the calculation of amount in instalment in the case of receipt in instalment of the national tax or local tax. In this case, when the national tax or local tax concerned is that other than those designated by Cabinet Order, "the preceding Article" in Article 3 paragraph 1 shall read "Article 6 paragraph 1" , and 1 yen "in paragraph 2 of the same Article shall read" 10 yen ";and when the said national tax or local tax concerned is one designated by Cabinet Order," the preceding Article "in Article 3 paragraph 1 shall read" Article 6 paragraph 2". 4 A fraction of the refund of the national tax or local tax less than 10 yen or the full amount thereof less than 10 yen, if any, shall be calculated as 10 yen, regardless of the provisions of Article 2.

(Exception to Application) Article 7. Except the case to which the provisions of paragraphs 2 and 3 apply, this Law shall not apply to those prescribed in the following items: (1) Money received or paid on the basis of the foreign exchanges, etc.(meaning the foreign exchange, the foreign currency and the foreign currency instrument.(including bonds and documents proving the right of property), and claims); (2) Postal fee paid by postal stamps; (3) Appropriation for losses; (4) Confiscated money, the additional assessments resulting from crimes or the receipts belong as a matter of course to the Treasury according to the provisions of laws and orders; (5) Interest on national bonds; (6) Arrears under the provisions of Article 8, Article 9, Article 10 and paragraph 2 of the Supplementary Provisions of the Law for Preventing the Delay in the Payment concerning Government Contracts, etc.(Law No.256 of 1949); (7) Arrears to be collected according to the provisions of Article 11 paragraph 3 of the Health Insurance Law (Law No.70 of 1922), Article 12 paragraph 3 of the Mariners Insurance Law (Law No.73 of 1939), Article 11 paragraph 5 of the Welfare Pensions Insurance Law (Law No.60 of 1941), the main clause of Article 32 of the Laborers'Accident Compensation Insurance Law (Law No.50 of 1947) and Article 36 of the Unemployment Insurance Law (Law No.146 of 1947); (8) Receipts of local public bodies, etc., belong as a matter of course to these bodies concerned according to laws and orders; (9) Those designated by Cabinet Order other than those prescribed in the preceding each item. 2 In the case of receipt or payment of those prescribed in items (1), (3), (5), (6) and (9) of the preceding paragraph (as to those prescribed in item (6), only those of which amount is prescribed specially in the each provision concerned), the fraction of the amount less than 1 sen or the full amount thereof less than 1 sen, if any, shall be omitted. 3 In the case of receipt of those prescribed in paragraph 1 item (4), a fraction of the said amount less than 1 yen or the full amount thereof less than 1 yen, if any, may be taken into the custody of the accounting officials temporarily, as prescribed in Ministry of Finance Ordinance.