# 消費税法 / Consumption Tax Act — 第三十九条 (Article 39) - 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: 第三十九条 (Article 39)（貸倒れに係る消費税額の控除等） — address `art-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-39 - 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. --- ### 第三十九条（貸倒れに係る消費税額の控除等） — Deduction of Consumption Tax Relating to Bad Debts, etc. caption: machine translation, not official art-39 · https://japanlaw.org/ja/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39 **第一項** 事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が国内において課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）を行つた場合において、当該課税資産の譲渡等の相手方に対する売掛金その他の債権につき更生計画認可の決定により債権の切捨てがあつたことその他これに準ずるものとして政令で定める事実が生じたため、当該課税資産の譲渡等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つたときは、当該領収をすることができないこととなつた日の属する課税期間の課税標準額に対する消費税額から、当該領収をすることができなくなつた課税資産の譲渡等の税込価額に係る消費税額（当該税込価額に百十分の七・八（当該税込価額が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額をいう。第三項において同じ。）の合計額を控除する。 art-39/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has conducted a taxable transfer, etc. of assets in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), and, because a fact specified by Cabinet Order, such as the write-off of claims by a decision approving a reorganization plan or a fact equivalent thereto, has occurred with respect to accounts receivable or other claims against the counterparty to the taxable transfer, etc. of assets, it has become unable to collect all or part of the tax-inclusive price of the taxable transfer, etc. of assets, the total amount of consumption tax relating to the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible (meaning the amount calculated by multiplying that tax-inclusive price by 7.8/110 (or, where that tax-inclusive price relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in paragraph (3)) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which it became unable to collect it. machine translation, not official **第二項** 前項の規定は、事業者が財務省令で定めるところにより同項に規定する債権につき同項に規定する事実が生じたことを証する書類を保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。 art-39/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/art-39/par-2 The provisions of the preceding paragraph do not apply where a business operator does not preserve, as provided by Ministry of Finance Order, documents certifying that the fact prescribed in that paragraph has occurred with respect to the claims prescribed in that paragraph; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances. machine translation, not official **第三項** 第一項の規定の適用を受けた同項の事業者が同項の規定の適用を受けた課税資産の譲渡等の税込価額の全部又は一部の領収をしたときは、当該領収をした税込価額に係る消費税額を課税資産の譲渡等に係る消費税額とみなしてその事業者のその領収をした日の属する課税期間の課税標準額に対する消費税額に加算する。 art-39/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3 Where a business operator prescribed in paragraph (1) to which the provisions of that paragraph have been applied has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of that paragraph were applied, the amount of consumption tax relating to the tax-inclusive price so collected is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period of that business operator that includes the day on which it was collected. machine translation, not official **第四項** 相続により当該相続に係る被相続人の事業を承継した相続人がある場合において、当該被相続人により行われた課税資産の譲渡等の相手方に対する売掛金その他の債権について当該相続があつた日以後に第一項の規定が適用される事実が生じたときは、その相続人が当該課税資産の譲渡等を行つたものとみなして、同項及び第二項の規定を適用する。 art-39/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/art-39/par-4 Where there is an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance, and, with respect to accounts receivable or other claims against the counterparty to a taxable transfer, etc. of assets conducted by that decedent, a fact to which the provisions of paragraph (1) apply has occurred on or after the day of that inheritance, the provisions of that paragraph and paragraph (2) apply as if the heir had conducted that taxable transfer, etc. of assets. machine translation, not official **第五項** 相続により当該相続に係る被相続人の事業を承継した相続人が当該被相続人について第一項の規定が適用された課税資産の譲渡等の税込価額の全部又は一部を領収した場合には、その相続人が同項の規定の適用を受けたものとみなして、第三項の規定を適用する。 art-39/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-5 · https://japanlaw.org/l/363AC0000000108/art-39/par-5 Where an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of paragraph (1) were applied with respect to that decedent, the provisions of paragraph (3) apply as if the heir had been subject to the application of the provisions of paragraph (1). machine translation, not official **第六項** 前二項の規定は、合併により当該合併に係る被合併法人から事業を承継した合併法人又は分割により当該分割に係る分割法人から事業を承継した分割承継法人について準用する。 art-39/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-6 · https://japanlaw.org/l/363AC0000000108/art-39/par-6 The provisions of the preceding two paragraphs apply mutatis mutandis to a merging corporation that has succeeded through a merger to the business of the merged corporation relating to that merger, or a successor corporation in a company split that has succeeded through a company split to the business of the splitting corporation relating to that company split. machine translation, not official **第七項** 第一項に規定する税込価額に係る消費税額の計算の細目に関し必要な事項は、政令で定める。 art-39/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-7 · https://japanlaw.org/l/363AC0000000108/art-39/par-7 Matters necessary for the details of the calculation of the amount of consumption tax relating to the tax-inclusive price prescribed in paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-39/par-1: 第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-39/par-1: 第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1 - art-39/par-1: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1 - art-39/par-1: 第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3 - art-39/par-2: 前項 → 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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - art-39/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - art-39/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - art-39/par-4: 第二項 → 消費税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/art-39/par-2 - art-39/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - art-39/par-5: 第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3 - art-39/par-6: 前二項 → 消費税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/art-39/par-4 - art-39/par-6: 前二項 → 消費税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-5 · https://japanlaw.org/l/363AC0000000108/art-39/par-5 - art-39/par-7: 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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 ## Cited by 26 provisions cite this one. No official source publishes this direction. - 消費税法 第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - 消費税法 第三十九条第一項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - 消費税法 第三十九条第二項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/art-39/par-2 - 消費税法 第三十九条第三項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3 - 消費税法 第三十九条第四項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/art-39/par-4 - 消費税法 第三十九条第五項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-5 · https://japanlaw.org/l/363AC0000000108/art-39/par-5 - 消費税法 第三十九条第六項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-6 · https://japanlaw.org/l/363AC0000000108/art-39/par-6 - 消費税法 第三十九条第七項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-7 · https://japanlaw.org/l/363AC0000000108/art-39/par-7 - 消費税法 第四十五条第一項第三号ニ（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-3/sub-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3/sub-4 - 消費税法 第六十条第六項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6 - 消費税法 附則第三条第四項（工事の請負等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-3/par-4 - 消費税法 附則第八条第二項（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-2 - 消費税法 附則第十一条第四項（普通乗用自動車の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-11/par-4 - 消費税法 附則第十五条第一項（貸倒れに係る消費税額の控除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-15/par-1 - 消費税法 附則第十三条第一項（貸倒れに係る消費税額の控除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13/par-1 - 消費税法 附則第十三条第二項（貸倒れに係る消費税額の控除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13/par-2 - 消費税法 附則第十条第六項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-10/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-10/par-6 - 消費税法 附則第十九条第一項（貸倒れに係る消費税額の控除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-19/par-1 - 消費税法 附則第五条第六項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-5/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-6 - 消費税法 附則第十二条第一項（貸倒れに係る消費税額の控除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-12/par-1 - 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/ja/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-1 - 消費税法 附則第十六条第二項（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/ja/consumption-tax-act/suppl-4241-68/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-2 - 消費税法 附則第四十六条第一項（貸倒れに係る消費税額の控除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-46/par-1 - 消費税法 附則第四十八条第二項（特定役務の提供に係る消費税の課税等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-48/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/par-2 - 消費税法 附則第三十四条第二項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2 - 消費税法 附則第三十八条第六項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6 --- ## 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-20261013T073630-014, 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