# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十条 (Article 60) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第六十条 (Article 60)（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） — address `art-60` - 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-60 - 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. --- ### 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） — Special 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 caption: machine translation, not official art-60 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60 **第一項** 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。 art-60/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60/par-1 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. machine translation, not official **第二項** 事業者が、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（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、領収をした軽減対象課税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。 art-60/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60/par-2 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. machine translation, not official --- ## Cites - art-60/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-60/par-1: 次項 → 消費税法施行令 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60/par-2 - art-60/par-1: この項 → 消費税法施行令 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60/par-1 - art-60/par-2: 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-60/par-2: 同条第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/en/consumption-tax-act/art-39/par-3 (e-Gov law ID 363AC0000000108) ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十八条第二項（売上げに係る対価の返還等の金額に係る消費税額の計算の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58/par-2 - 消費税法施行令 第六十条第一項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60/par-1 - 消費税法施行令 附則第十八条第一項（限界控除の適用がない分割に係る課税期間に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-1 - 消費税法施行令 附則第十八条第二項（限界控除の適用がない分割に係る課税期間に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-2 - 消費税法施行令 附則第十八条第三項（限界控除の適用がない分割に係る課税期間に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-3 --- ## 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06