Supplementary Provisions, Article 12Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
第十二条(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 taxable transfers, etc. of assets made in Japan before the Effective Date by a business operator prescribed in Article 39, paragraph (1) of the New Consumption Tax Act, it becomes impossible, on or after the Effective Date, to receive the whole or part of the tax-inclusive price prescribed in that paragraph for those taxable transfers, etc. of assets because of the occurrence of the facts prescribed in that paragraph, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under that Article relating to the taxable transfers, etc. of assets for which receipt has become impossible.