Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has conducted a taxable transfer, etc. of assets in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), and, because a fact specified by Cabinet Order, such as the write-off of claims by a decision approving a reorganization plan or a fact equivalent thereto, has occurred with respect to accounts receivable or other claims against the counterparty to the taxable transfer, etc. of assets, it has become unable to collect all or part of the tax-inclusive price of the taxable transfer, etc. of assets, the total amount of consumption tax relating to the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible (meaning the amount calculated by multiplying that tax-inclusive price by 7.8/110 (or, where that tax-inclusive price relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in paragraph (3)) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which it became unable to collect it.
事業者(第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。)が国内において課税資産の譲渡等(第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。)を行つた場合において、当該課税資産の譲渡等の相手方に対する売掛金その他の債権につき更生計画認可の決定により債権の切捨てがあつたことその他これに準ずるものとして政令で定める事実が生じたため、当該課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなつたときは、当該領収をすることができないこととなつた日の属する課税期間の課税標準額に対する消費税額から、当該領収をすることができなくなつた課税資産の譲渡等の税込価額に係る消費税額(当該税込価額に百十分の七・八(当該税込価額が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四)を乗じて算出した金額をいう。第三項において同じ。)の合計額を控除する。
The provisions of the preceding paragraph do not apply where a business operator does not preserve, as provided by Ministry of Finance Order, documents certifying that the fact prescribed in that paragraph has occurred with respect to the claims prescribed in that paragraph; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
Where a business operator prescribed in paragraph (1) to which the provisions of that paragraph have been applied has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of that paragraph were applied, the amount of consumption tax relating to the tax-inclusive price so collected is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period of that business operator that includes the day on which it was collected.
Where there is an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance, and, with respect to accounts receivable or other claims against the counterparty to a taxable transfer, etc. of assets conducted by that decedent, a fact to which the provisions of paragraph (1) apply has occurred on or after the day of that inheritance, the provisions of that paragraph and paragraph (2) apply as if the heir had conducted that taxable transfer, etc. of assets.
Where an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of paragraph (1) were applied with respect to that decedent, the provisions of paragraph (3) apply as if the heir had been subject to the application of the provisions of paragraph (1).
The provisions of the preceding two paragraphs apply mutatis mutandis to a merging corporation that has succeeded through a merger to the business of the merged corporation relating to that merger, or a successor corporation in a company split that has succeeded through a company split to the business of the splitting corporation relating to that company split.
Matters necessary for the details of the calculation of the amount of consumption tax relating to the tax-inclusive price prescribed in paragraph (1) are specified by Cabinet Order.