# 消費税法 / Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（貸倒れに係る消費税額の控除等に関する経過措置） — address `suppl-4031-73/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 - 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. --- ### 第十三条（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-4031-73/art-13 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 **第一項** 事業者が、施行日前に国内において行った社会福祉事業等の資産の譲渡等に係る売掛金その他の債権につき、新法第三十九条第一項に規定する事実が生じたため、当該社会福祉事業等の資産の譲渡等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社会福祉事業等の資産の譲渡等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-4031-73/art-13/par-1 · 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 Where, with respect to accounts receivable or other claims relating to a transfer, etc. of assets in social welfare services, etc. made in Japan by a business operator before the Effective Date, a fact prescribed in Article 39, paragraph (1) of the New Act has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that transfer, etc. of assets in social welfare services, etc. as referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article relating to the transfer, etc. of assets in social welfare services, etc. for which collection has become impossible. machine translation, not official **第二項** 新法第三十九条の規定は、授産作業の資産の譲渡等に係る売掛金その他の債権については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。 suppl-4031-73/art-13/par-2 · 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 The provisions of Article 39 of the New Act apply, with respect to accounts receivable or other claims relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4031-73/art-13/par-1: 新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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - suppl-4031-73/art-13/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 · https://japanlaw.org/l/363AC0000000108/art-39 - suppl-4031-73/art-13/par-2: 新法第三十九条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十二条第一項（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に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-1 - 消費税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/par-1 --- ## 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-20261013T073630-028, 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