Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 18, paragraph (1), item (iii)
第十八条第一項第三号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
the fact that, where any of the following facts has arisen with respect to a debtor, a business operator has accounted for, as a bad debt, the balance obtained by deducting the memorandum value from the amount of the claim held against that debtor:
債務者について次に掲げる事実が生じた場合において、その債務者に対して有する債権につき、事業者が当該債権の額から備忘価額を控除した残額を貸倒れとして経理したこと。
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to item (iv); its words stay the same