# 消費税法 / Consumption Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（貸倒れに係る消費税額の控除等に関する経過措置） — address `suppl-4061-109/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-19 - 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. --- ### 第十九条（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-4061-109/art-19 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-19 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-19 **第一項** 新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）に規定する事業者が、適用日前に国内において行った課税資産の譲渡等に係る売掛金その他の債権につき、同項に規定する事実が生じたため、適用日以後に当該課税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課税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-4061-109/art-19/par-1 · 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 If, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets made in Japan before the application date by a business operator prescribed in Article 39, paragraph (1) (Deduction, etc. of Amount of Consumption Tax Relating to Bad Debts) of the New Consumption Tax Act, the facts prescribed in that paragraph have occurred and, as a result, it has become impossible on or after the application date to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets 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 for the taxable transfer, etc. of assets for which collection has become impossible. machine translation, not official --- ## Cites - suppl-4061-109/art-19/par-1: 新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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - suppl-4061-109/art-19/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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-1/par-1 - 消費税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24/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-20261013T073630-031, 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