第百四十七条（死亡の場合の貸倒引当金勘定の金額の処理）
Article 147Treatment of Amount of Reserve Account for Bad Debts Upon Death
Where a Resident referred to in Article 52, paragraph (1) or (2) (Bad Debt Reserves) of the Act dies and there is an amount of the reserve account for bad debts that has been included in necessary expenses under those provisions in calculating the amount of business income for the year that includes the day of the Resident's death, that amount of the reserve account for bad debts is to be included in gross revenue in calculating the amount of business income for that year of the heir specified in each of the following items according to the categories of the amount of the reserve account for bad debts set forth in those items.
the amount of the reserve account for bad debts that has been included in necessary expenses for that year under the provisions of Article 52, paragraph (1) of the Act: the heir, among the Resident's heirs, who has succeeded to the Resident's business prescribed in that paragraph;
the amount of the reserve account for bad debts that has been included in necessary expenses for that year under the provisions of Article 52, paragraph (2) of the Act: the heir, among the Resident's heirs, who has succeeded to the business prescribed in that paragraph and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax).
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。