第十七条（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等）
Article 17Matters to Be Stated in the Written Notification to the Effect That a Special Provision on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators Will Apply, etc.
The written notification prescribed in Article 37, paragraph (1) of the Act must state the following matters:
法第三十七条第一項に規定する届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the nature of the business conducted by the notifier and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
届出者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;
法第三十七条第一項に規定する翌課税期間の初日の年月日
the taxable sales in the base period for the next taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;
法第三十七条第一項に規定する翌課税期間の初日の年月日
the date of the day following the last day of the taxable period prescribed in Article 37, paragraph (7) of the Act;
法第三十七条第七項に規定する課税期間の末日の翌日の年月日
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:
法第三十七条第五項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the date on which the business was discontinued;
事業を廃止した年月日
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (3) of the Order are the matters specified in each of the following items according to the categories set out in those items:
令第五十七条の二第三項に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
a business operator seeking the approval prescribed in Article 57-2, paragraph (1) of the Order, the following matters:
令第五十七条の二第一項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
申請者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
the taxable sales in the base period for the taxable period for which the applicant seeks to have Article 37, paragraph (1) of the Act apply;
法第三十七条第一項の規定の適用を受けようとする課税期間の基準期間における課税売上高
any other matters for reference;
その他参考となるべき事項
a business operator seeking the approval prescribed in Article 57-2, paragraph (2) of the Order, the following matters:
令第五十七条の二第二項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;
法第三十七条第一項に規定する翌課税期間の初日の年月日
the taxable sales in the base period for the taxable period for which the applicant seeks to cease to have Article 37, paragraph (1) of the Act apply;
法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の基準期間における課税売上高
any other matters for reference.
その他参考となるべき事項
A business operator subject to the application of Article 37, paragraph (1) of the Act must, where it has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act, make an additional entry in the books prescribed in Article 58-2, paragraph (1) of the Order of the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order relating to that refund, etc. of consideration for sales.
法第三十七条第一項の規定の適用を受ける事業者は、法第三十八条第一項に規定する売上げに係る対価の返還等を行つた場合には、令第五十八条の二第一項に規定する帳簿に当該売上げに係る対価の返還等に係る令第五十七条第五項第一号から第六号までに掲げる事業の種類を付記しなければならない。
第十七条の二（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の承認申請書の記載事項）
Article 17-2Matters to Be Stated in the Written Application for Approval under the Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
The matters specified by Ministry of Finance Order prescribed in Article 37-2, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) are the matters specified in each of the following items according to the categories set out in those items:
法第三十七条の二第二項（同条第七項において準用する場合を含む。）に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
a business operator seeking the approval prescribed in Article 37-2, paragraph (1) of the Act, the following matters:
法第三十七条の二第一項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
申請者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (1) of the Act apply;
法第三十七条の二第一項の規定の適用を受けようとする課税期間の初日の年月日
the taxable sales in the base period for the taxable period prescribed in (c);
ハに規定する課税期間の基準期間における課税売上高
the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (1) of the Act occurred and ceased;
法第三十七条の二第一項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
any other matters for reference;
その他参考となるべき事項
a business operator seeking the approval prescribed in Article 37-2, paragraph (6) of the Act, the following matters:
法第三十七条の二第六項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (6) of the Act apply;
法第三十七条の二第六項の規定の適用を受けようとする課税期間の初日の年月日
the taxable sales in the base period for the taxable period prescribed in (b);
ロに規定する課税期間の基準期間における課税売上高
the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred and ceased;
法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
any other matters for reference.
その他参考となるべき事項
Article 18Scope of Bad Debts
The facts specified by Ministry of Finance Order prescribed in Article 59, item (iv) of the Order are the following facts:
令第五十九条第四号に規定する財務省令で定める事実は、次に掲げる事実とする。
the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:
法令の規定による整理手続によらない関係者の協議決定で次に掲げるものにより債権の切捨てがあつたこと。
a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
債権者集会の協議決定で合理的な基準により債務者の負債整理を定めているもの
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a);
行政機関又は金融機関その他の第三者のあつせんによる当事者間の協議により締結された契約でその内容がイに準ずるもの
the fact that, in a case where the debtor's state of excess of liabilities has continued for a considerable period and it is found that the debtor is unable to repay its debts, a release from the debts has been granted to that debtor in writing;
債務者の債務超過の状態が相当期間継続し、その債務を弁済できないと認められる場合において、その債務者に対し書面により債務の免除を行つたこと。
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。
where one year or more has elapsed from the time when transactions with a debtor with whom continuous transactions were conducted were suspended because of a deterioration in the debtor's asset status, ability to pay, etc. (or, where the last due date of repayment or the time of the last repayment is on or after the time when the transactions were suspended, the latest of those times) (excluding a case where there is collateral for the claim);
継続的な取引を行つていた債務者につきその資産の状況、支払能力等が悪化したことにより、当該債務者との取引を停止した時（最後の弁済期又は最後の弁済の時が当該取引を停止した時以後である場合には、これらのうち最も遅い時）以後一年以上経過した場合（当該債権について担保物がある場合を除く。）
where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.
事業者が同一地域の債務者について有する当該債権の総額がその取立てのために要する旅費その他の費用に満たない場合において、当該債務者に対し支払を督促したにもかかわらず弁済がないとき。
Article 19Documents Evidencing the Fact of Bad Debt and Their Retention
A business operator seeking to have Article 39, paragraph (1) of the Act apply must organize documents evidencing that the facts prescribed in that paragraph have arisen with respect to the claim prescribed in that paragraph, and retain them at the place for tax payment or the location of the office, place of business, or similar place relating to the transaction for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed from the day following the last day of the taxable period that includes the day on which it became unable to collect as prescribed in that paragraph.
定義第七条第一項第一号
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号
わかりやすく言うと
特定の法人その他の団体を識別するための番号として指定される番号のことです（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項）。
定義第十一条第一項第一号
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項（定義）に規定する個人番号
わかりやすく言うと
住民票コードを変換して得られる番号で、その住民票コードが記載された住民票の人を識別するために指定されるもののことです（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項）。
定義第十七条第一項第四号・この条及び第十七条の二の中だけ
法第九条第一項に規定する基準期間における課税売上高
わかりやすく言うと
基準期間（個人は前々年、法人は原則として前々事業年度）に国内で行った課税資産の譲渡等の対価の額の合計から、売上げの返品や値引きなどで返した税抜きの金額を差し引いた額のことです。基準期間が一年でない法人は一年分に換算します（消費税法第九条第二項）。