# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十九条 (Article 59)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十九条 (Article 59)（貸倒れの範囲等） — address `art-59`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五十九条（貸倒れの範囲等） — Scope of Bad Debt, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59</sup>

**第一項**  法第三十九条第一項に規定する政令で定める事実は、次に掲げる事実とする。
<sup>art-59/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1</sup>
The facts specified by Cabinet Order as prescribed in Article 39, paragraph (1) of the Act are the following facts:
<sup>machine translation, not official</sup>

  **一**  再生計画認可の決定により債権の切捨てがあつたこと。
  <sup>art-59/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-1</sup>
  the fact that a claim has been written off by a decision to approve a rehabilitation plan;
  <sup>machine translation, not official</sup>

  **二**  特別清算に係る協定の認可の決定により債権の切捨てがあつたこと。
  <sup>art-59/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-2</sup>
  the fact that a claim has been written off by a decision to approve an arrangement relating to special liquidation;
  <sup>machine translation, not official</sup>

  **三**  債権に係る債務者の財産の状況、支払能力等からみて当該債務者が債務の全額を弁済できないことが明らかであること。
  <sup>art-59/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-3</sup>
  the fact that it is clear, in light of the status of the property, ability to pay and other circumstances of the debtor of the claim, that the debtor cannot repay the full amount of the debt;
  <sup>machine translation, not official</sup>

  **四**  前三号に掲げる事実に準ずるものとして財務省令で定める事実
  <sup>art-59/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-4</sup>
  facts specified by Ministry of Finance Order as being equivalent to the facts set out in the preceding three items.
  <sup>machine translation, not official</sup>

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## Cites
- art-59/par-1: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- art-59/par-1/item-4: 前三号 → 消費税法施行令 第五十九条第一項第一号 (Article 59, paragraph (1), item (i)), art-59/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-1
- art-59/par-1/item-4: 前三号 → 消費税法施行令 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-2
- art-59/par-1/item-4: 前三号 → 消費税法施行令 第五十九条第一項第三号 (Article 59, paragraph (1), item (iii)), art-59/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-3

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第五十九条第一項第四号（貸倒れの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-4
- 消費税法施行令 附則第五条第一項（貸倒れの範囲等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5/par-1
- 消費税法施行規則 第十八条第一項（貸倒れの範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-18/par-1 (e-Gov law ID 363M50000040053)

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06