Supplementary Provisions, Article 13Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
第十三条（貸倒れに係る消費税額の控除等に関する経過措置）
Where, with respect to accounts receivable or other claims relating to a transfer, etc. of assets in social welfare services, etc. made in Japan by a business operator before the Effective Date, a fact prescribed in Article 39, paragraph (1) of the New Act has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that transfer, etc. of assets in social welfare services, etc. as referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article relating to the transfer, etc. of assets in social welfare services, etc. for which collection has become impossible.
事業者が、施行日前に国内において行った社会福祉事業等の資産の譲渡等に係る売掛金その他の債権につき、新法第三十九条第一項に規定する事実が生じたため、当該社会福祉事業等の資産の譲渡等の同項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った場合には、当該領収をすることができなくなった社会福祉事業等の資産の譲渡等に係る同条の規定による消費税額の控除等については、なお従前の例による。
The provisions of Article 39 of the New Act apply, with respect to accounts receivable or other claims relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date.
新法第三十九条の規定は、授産作業の資産の譲渡等に係る売掛金その他の債権については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。