# 所得税法 / Income Tax Act — 第六十四条 (Article 64) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-64. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - 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: 第六十四条 (Article 64)（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — address `art-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-64 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第六十四条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) caption: Ministry of Justice translation — Japanese Law Translation Database System art-64 · https://japanlaw.org/en/income-tax-act/art-64 **第一項** その年分の各種所得の金額（事業所得の金額を除く。以下この項において同じ。）の計算の基礎となる収入金額若しくは総収入金額（不動産所得又は山林所得を生ずべき事業から生じたものを除く。以下この項において同じ。）の全部若しくは一部を回収することができないこととなつた場合又は政令で定める事由により当該収入金額若しくは総収入金額の全部若しくは一部を返還すべきこととなつた場合には、政令で定めるところにより、当該各種所得の金額の合計額のうち、その回収することができないこととなつた金額又は返還すべきこととなつた金額に対応する部分の金額は、当該各種所得の金額の計算上、なかつたものとみなす。 art-64/par-1 · https://japanlaw.org/en/income-tax-act/art-64/par-1 If all or some of the revenue or gross revenue (other than revenue arising from business that is meant to generate real property income or timber income; hereinafter the same applies in this paragraph) used as the basis for calculating the Income in Each Class (other than business income; hereinafter the same applies in this paragraph) for the year proves to be uncollectible or if all or some of such revenue or gross revenue must be returned due to circumstances as provided by Cabinet Order, the part of the Income in Each Class corresponding to the amount that proves to be uncollectible or corresponding to the amount that must be returned is deemed not to have been included in the calculation of the Income in Each Class, pursuant to Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 保証債務を履行するため資産（第三十三条第二項第一号（譲渡所得に含まれない所得）の規定に該当するものを除く。）の譲渡（同条第一項に規定する政令で定める行為を含む。）があつた場合において、その履行に伴う求償権の全部又は一部を行使することができないこととなつたときは、その行使することができないこととなつた金額（不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入される金額を除く。）を前項に規定する回収することができないこととなつた金額とみなして、同項の規定を適用する。 art-64/par-2 · https://japanlaw.org/en/income-tax-act/art-64/par-2 If an asset (other than one falling under the provisions of Article 33, paragraph (2), item (i) (Income Not Included as Capital Gains)) is transferred (or if an action provided for by Cabinet Order which is referred to in paragraph (1) of that Article is undertaken) in performance of an obligation guaranteed by the transferor and it comes to pass that the whole or a part of the right to reimbursement for performance of that obligation cannot be exercised, the amount in respect of which the right to reimbursement cannot be exercised (excluding an amount included in the necessary expenses that are used to calculate real property income, business income, or timber income) is deemed to be the amount that proves to be uncollectible as prescribed in the preceding paragraph, and the provisions of that paragraph apply. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定の適用を受ける旨の記載があり、かつ、同項の譲渡をした資産の種類その他財務省令で定める事項を記載した書類の添付がある場合に限り、適用する。 art-64/par-3 · https://japanlaw.org/en/income-tax-act/art-64/par-3 The provisions of the preceding paragraph apply only if the Tax Return, Amended Return, or written request for Reassessment contains a statement to the effect that the provisions of that paragraph are to be applied, and a document stating the type of the asset transferred as referred to in that paragraph and other particulars specified by Ministry of Finance Order is attached to it. machine translation, not official --- ## Cites - art-64/par-1: この項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act/art-64/par-1 - art-64/par-2: 第三十三条第二項第一号 → 所得税法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-33/par-2/item-1 - art-64/par-2: 同条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act/art-33/par-1 - art-64/par-2: 前項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act/art-64/par-1 - art-64/par-3: 前項 → 所得税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/income-tax-act/art-64/par-2 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 所得税法 第六十四条第一項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act/art-64/par-1 - 所得税法 第六十四条第二項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act/art-64/par-2 - 所得税法 第六十四条第三項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act/art-64/par-3 - 所得税法 第百五十二条第一項（各種所得の金額に異動を生じた場合の更正の請求の特例） — https://japanlaw.org/en/income-tax-act/art-152/par-1 - 所得税法 附則第十二条第一項（事業を廃止した場合等の所得計算の特例に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-12/par-1 - 所得税法施行令 第百八十条第一項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百八十条第二項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第百八十条第二項第一号（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-180/par-2/item-1 (e-Gov law ID 340CO0000000096) - 所得税法施行規則 第三十八条第一項（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十八条第一項第一号（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条第三項第十四号（確定所得申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3/item-14 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-004, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05