# 消費税法 / Consumption Tax Act — 第十五条 (Supplementary Provisions, Article 15)
- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — 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: 第十五条 (Supplementary Provisions, Article 15)（貸倒れに係る消費税額の控除等に関する経過措置） — address `suppl-3631-108/art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-15
- Every provision below carries its address and both URLs 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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### 第十五条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
caption: machine translation, not official
suppl-3631-108/art-15 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-15
**第一項** 第三十九条の規定は、適用日以後に同条第一項の事業者が国内において行つた同項に規定する課税資産の譲渡等に係る売掛金その他の債権につき、同項に規定する事実が生じたため、当該課税資産の譲渡等の同項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について適用する。
suppl-3631-108/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-15/par-1
The provisions of Article 39 apply to the case where, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article made in Japan on or after the application date by a business operator under that paragraph, a fact prescribed in that paragraph has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets as referred to in that paragraph.
machine translation, not official
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## Cites
- suppl-3631-108/art-15/par-1: 第三十九条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39
- suppl-3631-108/art-15/par-1: 同条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-19/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-026, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13