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Article 39Calculation of the Amount of Accounts Receivable, etc. Relating to Uncollected Construction Revenue
第三十九条（工事未収入金に係る売掛債権等の額の計算）
If a Resident prescribed in Article 193, paragraph (1) (Uncollected Revenue Under the Percentage-of-Completion Method) of the Order has incurred an amount of loss due to bad debts, during the period prescribed in that paragraph, with respect to the accounts receivable, etc. set forth in that paragraph that the Resident holds, the amount of the accounts receivable, etc. set forth in that paragraph is the amount obtained by deducting the amount of that loss from the amount deducted as prescribed in that paragraph.
令第百九十三条第一項（工事進行基準の方法による未収入金）の居住者が有する同項の売掛債権等について、同項に規定する期間内において、貸倒れにより生じた損失の金額がある場合には、同項の売掛債権等の額は、同項に規定する控除した金額から当該損失の金額を控除した金額とする。
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