# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十七条 (Article 147)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-147. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第百四十七条 (Article 147)（死亡の場合の貸倒引当金勘定の金額の処理） — address `art-147`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-147
- e-Gov law ID: 340CO0000000096 — 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.

---

### 第百四十七条（死亡の場合の貸倒引当金勘定の金額の処理） — Treatment of Amount of Reserve Account for Bad Debts Upon Death
<sup>caption: machine translation, not official</sup>
<sup>art-147 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-147</sup>

        **第一項**  法第五十二条第一項又は第二項（貸倒引当金）の居住者が死亡した場合において、これらの規定によりその居住者の死亡の日の属する年分の事業所得の金額の計算上必要経費に算入された貸倒引当金勘定の金額があるときは、当該貸倒引当金勘定の金額は、次の各号に掲げる貸倒引当金勘定の金額の区分に応じ、当該各号に定める相続人の当該年分の事業所得の金額の計算上、総収入金額に算入する。
        <sup>art-147/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-147/par-1</sup>
        Where a Resident referred to in Article 52, paragraph (1) or (2) (Bad Debt Reserves) of the Act dies and there is an amount of the reserve account for bad debts that has been included in necessary expenses under those provisions in calculating the amount of business income for the year that includes the day of the Resident's death, that amount of the reserve account for bad debts is to be included in gross revenue in calculating the amount of business income for that year of the heir specified in each of the following items according to the categories of the amount of the reserve account for bad debts set forth in those items.
        <sup>machine translation, not official</sup>

          **一**  法第五十二条第一項の規定によりその年分の必要経費に算入された貸倒引当金勘定の金額　その居住者の相続人のうち、その居住者の同項に規定する事業を承継した者
          <sup>art-147/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-147/par-1/item-1</sup>
          the amount of the reserve account for bad debts that has been included in necessary expenses for that year under the provisions of Article 52, paragraph (1) of the Act: the heir, among the Resident's heirs, who has succeeded to the Resident's business prescribed in that paragraph;
          <sup>machine translation, not official</sup>

          **二**  法第五十二条第二項の規定によりその年分の必要経費に算入された貸倒引当金勘定の金額　その居住者の相続人のうち、同項に規定する事業を承継した者でその死亡の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条（青色申告の承認の申請）の申請書を提出した者を含む。）
          <sup>art-147/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-147/par-1/item-2</sup>
          the amount of the reserve account for bad debts that has been included in necessary expenses for that year under the provisions of Article 52, paragraph (2) of the Act: the heir, among the Resident's heirs, who has succeeded to the business prescribed in that paragraph and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax).
          <sup>machine translation, not official</sup>

---

## Cites
- art-147/par-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-147/par-1: 第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-147/par-1/item-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-147/par-1/item-2: 法第五十二条第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033)
- art-147/par-1/item-2: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06