# 割賦販売法 / Installment Sales Act — 第三十五条の十 (Article 35-10) This is the Markdown twin of https://japanlaw.org/en/installment-sales-act/art-35-10. 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: 割賦販売法 (Installment Sales Act), 昭和三十六年法律第百五十九号 - English title "Installment Sales 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: 第三十五条の十 (Article 35-10)（責任準備金の計上） — address `art-35-10` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/installment-sales-act/art-35-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/336AC0000000159/art-35-10 - 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. --- ### 第三十五条の十（責任準備金の計上） — (Recording of Liability Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-35-10 · https://japanlaw.org/en/installment-sales-act/art-35-10 · https://japanlaw.org/l/336AC0000000159/art-35-10 **第一項** 指定受託機関は、事業年度末においてまだ経過していない供託委託契約があるときは、次の各号に掲げる金額のうちいずれか多い金額を、事業年度ごとに責任準備金として計上しなければならない。 art-35-10/par-1 · https://japanlaw.org/en/installment-sales-act/art-35-10/par-1 · https://japanlaw.org/l/336AC0000000159/art-35-10/par-1 If there are unexpired contracts on the entrustment of business deposits at the end of a business year, the designated entrusted institution must record liability reserves for each business year in whichever is the highest of the amounts prescribed in the following items: Ministry of Justice translation — Japanese Law Translation Database System **一** 当該供託委託契約の契約期間のうちまだ経過していない期間に対応する委託手数料の総額に相当する金額 art-35-10/par-1/item-1 · https://japanlaw.org/en/installment-sales-act/art-35-10/par-1/item-1 · https://japanlaw.org/l/336AC0000000159/art-35-10/par-1/item-1 the amount that corresponds to all commission for the remaining period of the contract terms of the contracts on the entrustment of business deposits; or Ministry of Justice translation — Japanese Law Translation Database System **二** 当該事業年度において受領した委託手数料の総額から当該委託手数料に係る供託委託契約に基づいて供託した前受業務保証金（当該前受業務保証金の供託による委託者からの収入金を除く。）、当該委託手数料に係る供託委託契約のために積み立てるべき供託備金及び当該事業年度の事業費の合計額を控除した残額に相当する金額 art-35-10/par-1/item-2 · https://japanlaw.org/en/installment-sales-act/art-35-10/par-1/item-2 · https://japanlaw.org/l/336AC0000000159/art-35-10/par-1/item-2 the amount that corresponds to the balance of all commission received during the business year less the sum total of business deposits for prepaid services deposited pursuant to the contracts on the entrustment of business deposits which entail commission (excluding income from the entrusting party through the depositing of business deposits for prepaid services), deposit reserves that must be set aside due to contracts on the entrustment of business deposits which entail commission, and the total business costs for the business year. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "the amount that corresponds to the balance of all commission received during the business year less the sum total of business deposits for prepaid services deposited pursuant to the contracts on the entrustment of business deposits which entail commission (excluding income from the entrusting party through the depositing of business deposits for prepaid services), deposit reserves that must be set aside due to contracts on the entrustment of business deposits which entail commission, and the projected total business costs for the business year." — https://www.japaneselawtranslation.go.jp/en/laws/view/4837/tb --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Installment Sales Act, written 2026-11-03 - e-Gov 法令検索, Digital Agency (デジタル庁) — 割賦販売法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/336AC0000000159/20250601_504AC0000000068), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Installment Sales Act (割賦販売法), Article 35-10, paragraph (1), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4837/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Installment Sales Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4837/tb), retrieved 2026-11-02 - This site's parser, version 220 — 割賦販売法 — structure, counts, cross-references and defined terms, computed 2026-11-02