Supplementary Provisions, Article 9Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount That Has Become Impossible to Collect Due to Bad Debt, etc. Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets
第九条（貸倒れ等により領収をすることができなくなった金額に元年軽減対象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 a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending 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 Article 39, paragraph (1) of the Consumption Tax Act (hereinafter in this paragraph referred to as "bad debt, etc."), if the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 39, paragraph (1) of the Consumption Tax Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets 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 the 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of the taxable transfers, etc. of assets that were the subject of that bad debt, etc.
事業者（改正法附則第三十四条第二項前段の規定により読み替えられた消費税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った場合（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った課税資産の譲渡等の税込価額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象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っ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った課税資産の譲渡等の税込価額の合計額のうちに元年軽減対象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、当該元年軽減対象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 Consumption Tax Act to which that paragraph, as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act, has been applied, if the tax-inclusive price so collected is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 39, paragraph (3) of the Consumption Tax Act is applied by treating as the tax-inclusive price relating to the 2019 reduced-rate transfers, etc. of assets that has been collected the amount calculated by multiplying the tax-inclusive price so collected by the proportion that the tax-inclusive price of those 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of those taxable transfers, etc. of assets at the time of those taxable transfers, etc. of assets.
事業者が、改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十九条第一項の規定の適用を受けた同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した場合において、当該領収をした税込価額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象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、当該領収をした税込価額に、これらの課税資産の譲渡等の時におけるこれらの課税資産の譲渡等の税込価額の合計額のうちに当該元年軽減対象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、領収をした元年軽減対象資産の譲渡等に係る税込価額として、同条第三項の規定を適用する。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
2019 reduced-rate transfer, etc. of assetsmachine translation
「元年軽減対象資産の譲渡等」
In Articles 34 to 39 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is either a transfer of food and drink (飲食料品) — food as defined in Article 2, paragraph (1) of the Food Labeling Act other than liquor (酒類) under the Liquor Tax Act, with mixed items a Cabinet Order (政令) specifies, but not meals served by restaurants and the like where there are tables, chairs or other facilities for eating, nor food served with heating, cooking or waiting at a place the customer chooses (except at paid nursing homes for the elderly (有料老人ホーム) and similar places) — or a transfer of a newspaper published at least twice a week under a subscription contract; the consumption tax rate on these was 6.24%.
Defined inSupplementary Provisions, Article 4, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
Defined inSupplementary Provisions, Article 4, paragraph (1)
tax-inclusive pricemachine translation
「税込価額」
In Articles 8 and 9 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the tax-inclusive price as referred to in Article 38, paragraph (1) of the Consumption Tax Act as Article 34, paragraph (2) of the supplementary provisions of Act No. 15 of 2016, which partially amended the Income Tax Act and other laws reads it.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 9
business operatormachine translation
「事業者」
A business operator as Article 39, paragraph (1) of the Consumption Tax Act uses the word, that paragraph read as Article 34, paragraph (2) of the supplementary provisions (附則) of Act No. 15 of 2016 reads it: an individual business operator (個人事業者) or corporation that has made taxable transfers, etc. of assets (課税資産の譲渡等).
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9, paragraph (2)
bad debt, etc.machine translation
「貸倒れ等」
In Article 9, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, 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 as Article 34, paragraph (2) of the supplementary provisions of Act No. 15 of 2016 reads it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this paragraph