# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-4282-148/art-9` - 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-4282-148/art-9 - 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） — Special 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 caption: machine translation, not official suppl-4282-148/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9 **第一項** 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。 suppl-4282-148/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-1 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. machine translation, not official **第二項** 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。 suppl-4282-148/art-9/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/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 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. machine translation, not official --- ## Cites - suppl-4282-148/art-9/par-1: 消費税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) - suppl-4282-148/art-9/par-1: 次項 → 消費税法施行令 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4282-148/art-9/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-2 - suppl-4282-148/art-9/par-1: この項 → 消費税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4282-148/art-9/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-1 - suppl-4282-148/art-9/par-2: 消費税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) - suppl-4282-148/art-9/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 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3 - 消費税法施行令 附則第八条第一項（売上げに係る対価の返還等の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等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-1 - 消費税法施行令 附則第九条第一項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-1 --- ## 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-20261106T203801-059, 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