第六十四条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）
Article 64Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible
その年分の各種所得の金額（事業所得の金額を除く。以下この項において同じ。）の計算の基礎となる収入金額若しくは総収入金額（不動産所得又は山林所得を生ずべき事業から生じたものを除く。以下この項において同じ。）の全部若しくは一部を回収することができないこととなつた場合又は政令で定める事由により当該収入金額若しくは総収入金額の全部若しくは一部を返還すべきこととなつた場合には、政令で定めるところにより、当該各種所得の金額の合計額のうち、その回収することができないこととなつた金額又は返還すべきこととなつた金額に対応する部分の金額は、当該各種所得の金額の計算上、なかつたものとみなす。
If all or some of the revenue or gross revenue (other than revenue arising from business that is meant to generate real property income or timber income; hereinafter the same applies in this paragraph) used as the basis for calculating the Income in Each Class (other than business income; hereinafter the same applies in this paragraph) for the year proves to be uncollectible or if all or some of such revenue or gross revenue must be returned due to circumstances as provided by Cabinet Order, the part of the Income in Each Class corresponding to the amount that proves to be uncollectible or corresponding to the amount that must be returned is deemed not to have been included in the calculation of the Income in Each Class, pursuant to Cabinet Order.
保証債務を履行するため資産（第三十三条第二項第一号（譲渡所得に含まれない所得）の規定に該当するものを除く。）の譲渡（同条第一項に規定する政令で定める行為を含む。）があつた場合において、その履行に伴う求償権の全部又は一部を行使することができないこととなつたときは、その行使することができないこととなつた金額（不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入される金額を除く。）を前項に規定する回収することができないこととなつた金額とみなして、同項の規定を適用する。
If an asset (other than one falling under the provisions of Article 33, paragraph (2), item (i) (Income Not Included as Capital Gains)) is transferred (or if an action provided for by Cabinet Order which is referred to in paragraph (1) of that Article is undertaken) in performance of an obligation guaranteed by the transferor and it comes to pass that the whole or a part of the right to reimbursement for performance of that obligation cannot be exercised, the amount in respect of which the right to reimbursement cannot be exercised (excluding an amount included in the necessary expenses that are used to calculate real property income, business income, or timber income) is deemed to be the amount that proves to be uncollectible as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
The provisions of the preceding paragraph apply only if the Tax Return, Amended Return, or request for Reassessment contains a statement to the effect that the provisions of that paragraph are to be applied, and a document stating the type of the asset transferred as referred to in that paragraph and other particulars specified by Ministry of Finance Order is attached to it.