Article 147Treatment of Amount of Reserve Account for Bad Debts Upon Death
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）
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).
Read this with the articles around it
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.