1 article
Supplementary Provisions, Article 15Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
第十五条（貸倒れに係る消費税額の控除等に関する経過措置）
The provisions of Article 39 apply to the case where, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article made in Japan on or after the application date by a business operator under that paragraph, a fact prescribed in that paragraph has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets as referred to in that paragraph.
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