# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（貸倒れの範囲等に関する経過措置） — address `suppl-4182-129/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5 - 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. --- ### 第五条（貸倒れの範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Bad Debt, etc. caption: machine translation, not official suppl-4182-129/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5 **第一項** 新令第五十九条第二号の規定は、会社法施行日以後にされる会社法の規定による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った場合について適用し、会社法施行日前にされた会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号。以下この条において「旧商法」という。）の規定による特別清算に係る協定の認可（会社法施行日前に解散した法人に係る旧商法の規定による特別清算に係る協定の認可を含む。）により債権の切捨てがあった場合については、なお従前の例による。 suppl-4182-129/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5/par-1 The provisions of Article 59, item (ii) of the New Order apply to cases where a claim has been written off by a decision to approve an arrangement relating to special liquidation under the provisions of the Companies Act that is made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a claim has been written off by the approval, made before the Effective Date of the Companies Act, of an arrangement relating to special liquidation under the provisions of the Commercial Code (Act No. 48 of 1899; hereinafter referred to as the "Former Commercial Code" in this Article) prior to the amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) (including the approval of an arrangement relating to special liquidation under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act). machine translation, not official --- ## Cites - suppl-4182-129/art-5/par-1: 新令第五十九条第二号 → 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 - suppl-4182-129/art-5/par-1: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 --- ## 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-20261106T203801-052, 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