Article 60Special Provisions on Calculation of Consumption Tax Where the Amount That Has Become Uncollectible Due to Bad Debt, etc. Includes an Amount Pertaining to Taxable Transfers, etc. of Assets Subject to the Reduced Rate
第六十条（貸倒れ等により領収をすることができなくなつた金額に軽減対象課税資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例）
Where a business operator (meaning the business operator prescribed in Article 39, paragraph (1) of the Act; the same applies in the following paragraph) has become unable to collect all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as "bad debt, etc."), and the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 39, paragraph (1) of the Act applies with the amount calculated by multiplying the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible by the proportion that the tax-inclusive price of taxable transfers, etc. of assets subject to the reduced rate accounts for in the total of the tax-inclusive price of the taxable transfers, etc. of assets that were subject to that bad debt, etc. treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
事業者（法第三十九条第一項に規定する事業者をいう。次項において同じ。）が、同条第一項に規定する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場合（以下この項において「貸倒れ等」という。）において、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が課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係る部分と軽減対象課税資産の譲渡等に係る部分とに合理的に区分されていないときは、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、当該貸倒れ等の対象となつた課税資産の譲渡等の税込価額の合計額のうちに軽減対象課税資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該軽減対象課税資産の譲渡等に係る部分の金額として、同条第一項の規定を適用する。
Where a business operator has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in Article 39, paragraph (1) of the Act, to which that paragraph has been applied, and the tax-inclusive price collected has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 39, paragraph (3) of the Act applies with the amount calculated by multiplying the tax-inclusive price collected by the proportion that the tax-inclusive price of those taxable transfers, etc. of assets subject to the reduced rate accounts for in the total of the tax-inclusive price of those taxable transfers, etc. of assets at the time of those taxable transfers, etc. of assets treated as the tax-inclusive price pertaining to the taxable transfers, etc. of assets subject to the reduced rate that was collected.
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tax-inclusive pricemachine translation
「税込価額」
In Articles 58 and 60, the tax-inclusive price as referred to in Article 38, paragraph (1) of the Consumption Tax Act: the consideration for a taxable transfer, etc. of assets (課税資産の譲渡等) as defined in Article 28, paragraph (1) of that Act, 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).
Defined inArticle 58, paragraph (2)· applies only in this paragraph and in Article 60
business operatormachine translation
「事業者」
A business operator as Article 39, paragraph (1) of the Consumption Tax Act uses the word: an individual business operator (個人事業者) or corporation, other than one exempt from consumption tax under Article 9, paragraph (1) of that Act.
Defined inArticle 60, paragraph (1)· applies only in this provision and in Article 60, paragraph (2)
bad debt, etc.machine translation
「貸倒れ等」
In Article 60, paragraph (1), the case where a business operator cannot collect all or part of the tax-inclusive price of a taxable transfer, etc. of assets (課税資産の譲渡等) as referred to in Article 39, paragraph (1) of the Consumption Tax Act.
Short name set inArticle 60, paragraph (1)· applies only in this paragraph