# 消費税法 / Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（貸倒れに係る消費税額の控除等に関する経過措置） — address `suppl-4241-68/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-12 - 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. --- ### 第十二条（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-4241-68/art-12 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-12 **第一項** 新消費税法第三十九条第一項に規定する事業者が、施行日前に国内において行った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、施行日以後に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った場合には、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に係る同条の規定による消費税額の控除等については、なお従前の例による。 suppl-4241-68/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-12/par-1 Where, with respect to accounts receivable or other claims relating to taxable transfers, etc. of assets made in Japan before the Effective Date by a business operator prescribed in Article 39, paragraph (1) of the New Consumption Tax Act, it becomes impossible, on or after the Effective Date, to receive the whole or part of the tax-inclusive price prescribed in that paragraph for those taxable transfers, etc. of assets because of the occurrence of the facts prescribed in that paragraph, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under that Article relating to the taxable transfers, etc. of assets for which receipt has become impossible. machine translation, not official --- ## Cites - suppl-4241-68/art-12/par-1: 新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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - suppl-4241-68/art-12/par-1: 同条 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十三条第二項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - 消費税法 附則第十六条第一項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-1 --- ## 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-20261013T073630-050, 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