# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-14. 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: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - 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: 第十四条 (Supplementary Provisions, Article 14)（貸倒れに係る消費税額の控除等に関する経過措置） — address `suppl-4292-109/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-14 - e-Gov law ID: 363CO0000000360 — 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. --- ### 第十四条（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-4292-109/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-14 **第一項** 事業者が、施行日前に国内において行った仮想通貨の譲渡に係る売掛金その他の債権につき、消費税法第三十九条第一項に規定する事実が生じたため、当該仮想通貨の譲渡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仮想通貨の譲渡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-4292-109/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-14/par-1 Where a business operator has become unable to collect all or part of the tax-inclusive price prescribed in Article 39, paragraph (1) of the Consumption Tax Act of a transfer of virtual currency because a fact prescribed in that paragraph has occurred with respect to accounts receivable or other claims relating to a transfer of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under Article 39 of that Act relating to the transfer of virtual currency that has become uncollectible. machine translation, not official --- ## Cites - suppl-4292-109/art-14/par-1: 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/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-14/par-1: 同条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act/art-39 (e-Gov law ID 363AC0000000108) --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-061, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06