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.
Read this with the articles around it
Deduction of Consumption Tax Relating to Bad Debts, etc.
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…
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…
Open this provisionDeduction of Consumption Tax Relating to Bad Debts, etc.
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…
前項の規定は、事業者が財務省令で定めるところにより同項に規定する債権につき同項に規定する事実が生じたことを証する書類を保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
Open this provisionDeduction of Consumption Tax Relating to Bad Debts, etc.
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…
第一項の規定の適用を受けた同項の事業者が同項の規定の適用を受けた課税資産の譲渡等の税込価額の全部又は一部の領収をしたときは、当該領収をした税込価額に係る消費税額を課税資産の譲渡等に係る消費税額とみなしてその事業者のその領収をした日の属する課税期間の課税標準額に対する消費税額に加算する。
Open this provisionDeduction of Consumption Tax Relating to Bad Debts, etc.
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…
相続により当該相続に係る被相続人の事業を承継した相続人がある場合において、当該被相続人により行われた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いて当該相続があつた日以後に第一項の規定が適用される事実が生じたときは、その相続人が当該課税資産の譲渡等を行つたものとみなして、同項及び第二項の規定を適用する。
Open this provisionDeduction of Consumption Tax Relating to Bad Debts, etc.
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…
相続により当該相続に係る被相続人の事業を承継した相続人が当該被相続人について第一項の規定が適用された課税資産の譲渡等の税込価額の全部又は一部を領収した場合には、その相続人が同項の規定の適用を受けたものとみなして、第三項の規定を適用する。
Open this provisionTax Exemption for Exports, etc.
Consumption tax is exempted for those, among taxable transfers, etc. of assets conducted in Japan by a business operator…
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。）が国内において行う課税資産の譲渡等のうち、次に掲げるものに該当するものについては、消費税を免除する。
Open this provisionTax Exemption for the Transfer of Export Goods at Tax-Free Shops
In the case where a business operator that operates a tax-free shop has made, to a person eligible for tax-free purchase…
輸出物品販売場を経営する事業者が、免税購入対象者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条まで（上陸の許可）に規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外…
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
With respect to a business operator whose taxable sales in the base period for its taxable period are 10 million yen or less (excluding a qualified invoice issuer), notwithstanding Article 5…
事業者のうち、その課税期間に係る基準期間における課税売上高が千万円以下である者（適格請求書発行事業者を除く。）については、第五条第一項の規定にかかわらず、その課税期間中に国内において行つた課税資産の譲渡等及び特定課税仕入れにつき、消費税を納める義務を免除する。ただし、この法律に別段の定めがある場合は、この限りでない。
Open this provisionJapanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
business operatormachine translation
「事業者」
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
merging corporationmachine translation
「合併法人」
A corporation that survives a merger (合併) or is newly established by it.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
merged corporationmachine translation
「被合併法人」
A corporation that ceased to exist in a merger.
Defined inArticle 2, paragraph (1), item (v-2)· applies throughout the law
splitting corporationmachine translation
「分割法人」
A corporation that has carried out a company split (分割).
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that has taken over, through a company split (分割), the business of the splitting corporation (分割法人).
Defined inArticle 2, paragraph (1), item (vi-2)· applies throughout the law
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
taxable transfer, etc. of assets subject to the reduced ratemachine translation
「軽減対象課税資産の譲渡等」
A taxable transfer, etc. of assets (課税資産の譲渡等) listed in Appended Table 1 (別表第一), which is taxed at the reduced rate.
Defined inArticle 2, paragraph (1), item (ix-2)· applies throughout the law
amount of consumption taxmachine translation
「消費税額」
In Chapter III (Articles 30 to 41), the consumption tax on a taxable purchase (課税仕入れ): the amount worked out, as a Cabinet Order (政令) provides, from the details in the qualified invoice (適格請求書) or simplified qualified invoice (適格簡易請求書) for it, or in another way that Order sets.
Defined inArticle 30, paragraph (1)· applies only in this chapter
consumption tax on the tax base amountmachine translation
「課税標準額に対する消費税額」
The consumption tax on the tax base amount (課税標準額) of a taxable period, for each tax rate, that Article 45, paragraph (1), item (ii) requires the final return to state.
Short name set inArticle 30, paragraph (1)· applies only in this chapter
tax-inclusive pricemachine translation
「税込価額」
In Article 38, paragraph (1) and Article 39, the consideration for a taxable transfer, etc. of assets (課税資産の譲渡等), as defined in Article 28, paragraph (1), plus 10% of it, or 8% where it is a reduced-rate taxable transfer (軽減対象課税資産の譲渡等).
Short name set inArticle 38, paragraph (1)· applies only in this paragraph and in Article 39
amount of consumption taxmachine translation
「消費税額」
In Article 39, paragraphs (1) and (3), the consumption tax on the tax-inclusive price (税込価額) of a taxable transfer that can no longer be collected because the receivable was cut off by an approved rehabilitation plan or a similar event: 7.8/110 of it (6.24/108 for reduced-rate transfers).
Defined inArticle 39, paragraph (1)· applies only in this provision and in Article 39, paragraph (3)