Article 57-9Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
第五十七条の九（中小企業者等の貸倒引当金の特例）
Where a corporation that, at the end of each business year, falls under any of the corporations listed in Article 52, paragraph (1), item (i), (a) through (c) of the Corporation Tax Act (excluding mutual companies prescribed in the Insurance Business Act and those specified by Cabinet Order as being equivalent thereto; referred to in the following paragraph as a "small and medium sized enterprise, etc.") (for one that falls under a corporation listed in (a) of that item (referred to in the following paragraph as a "small or medium-sized corporation"), excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii) (hereinafter referred to in this Article as an "excluded business operator") (including, where any of the other group tax sharing corporations that have a group tax sharing full controlling interest with a group tax sharing corporation at the end of each business year of that group tax sharing corporation falls under an excluded business operator, that group tax sharing corporation)) is subject to the provisions of Article 52, paragraph (2) of the Corporation Tax Act, notwithstanding the provisions of that paragraph, the corporation may treat the amount calculated by multiplying the total book value (for monetary claims specified by Cabinet Order, the balance after deducting the amount specified by Cabinet Order; the same applies in the following paragraph) of the collectively assessed monetary claims prescribed in that paragraph (excluding monetary claims held by that corporation against another corporation with which that corporation has a full controlling interest prescribed in Article 2, item (xii)-7-6 of that Act; the same applies in the following paragraph) as of the end of that business year by the rate specified by Cabinet Order as the amount calculated as specified by Cabinet Order prescribed in Article 52, paragraph (2) of that Act.
法人で各事業年度終了の時において法人税法第五十二条第一項第一号イからハまでに掲げる法人（保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。次項において「中小企業者等」という。）に該当するもの（同号イに掲げる法人に該当するもの（次項において「中小法人」という。）にあつては、第四十二条の四第十九項第八号に規定する適用除外事業者（以下この条において「適用除外事業者」という。）に該当するもの（通算法人の各事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者に該当する場合には、当該通算法人を含む。）を除く。）が法人税法第五十二条第二項の規定の適用を受ける場合には、同項の規定にかかわらず、当該事業年度終了の時における同項に規定する一括評価金銭債権（当該法人が当該法人との間に同法第二条第十二号の七の六に規定する完全支配関係がある他の法人に対して有する金銭債権を除く。次項において同じ。）の帳簿価額（政令で定める金銭債権にあつては、政令で定める金額を控除した残額。次項において同じ。）の合計額に政令で定める割合を乗じて計算した金額をもつて、同法第五十二条第二項に規定する政令で定めるところにより計算した金額とすることができる。
Where a corporation that would fall under a small and medium sized enterprise, etc. if the time immediately before a qualified company split, etc. prescribed in Article 52, paragraph (6) of the Corporation Tax Act were the end of a business year (for a small or medium-sized corporation, excluding one that falls under an excluded business operator (including, where any of the other group tax sharing corporations that have a group tax sharing full controlling interest with a small or medium-sized corporation that is a group tax sharing corporation at the time immediately before that qualified company split, etc. falls under an excluded business operator, that small or medium-sized corporation that is a group tax sharing corporation)) is subject to the provisions of that paragraph, notwithstanding the provisions of that paragraph, the corporation may treat the amount calculated by multiplying the total book value of the collectively assessed monetary claims to be transferred through that qualified company split, etc. as of the time immediately before that qualified company split, etc. by the rate specified by Cabinet Order as the amount equivalent to the maximum amount of transfer to the collective allowance for bad debts prescribed in that paragraph.
法人で法人税法第五十二条第六項に規定する適格分割等の直前の時を事業年度終了の時とした場合に中小企業者等に該当するもの（中小法人にあつては、適用除外事業者に該当するもの（当該適格分割等の直前の時において通算法人である中小法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者に該当する場合には、当該通算法人である中小法人を含む。）を除く。）が同項の規定の適用を受ける場合には、同項の規定にかかわらず、当該適格分割等の直前の時における当該適格分割等により移転する一括評価金銭債権の帳簿価額の合計額に政令で定める割合を乗じて計算した金額をもつて、同項に規定する一括貸倒引当金繰入限度額に相当する金額とすることができる。