# 消費税法 / Consumption Tax Act — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（貸倒れに係る消費税額の控除等に関する経過措置） — address `suppl-4271-9/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-46 - 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. --- ### 第四十六条（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-4271-9/art-46 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-46 **第一項** 消費税法第三十九条第一項に規定する事業者が、新消費税法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、新消費税法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-4271-9/art-46/par-1 · 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 Where, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets made in Japan before the application date of the new Consumption Tax Act by a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act, a fact prescribed in that paragraph has occurred and, as a result, the business operator has become unable, on or after the application date of the new Consumption Tax Act, to collect all or part of the tax-inclusive price prescribed in that paragraph of that taxable transfer, etc. of assets, the provisions then in force continue to govern the deduction, etc. of consumption tax under that Article relating to the taxable transfer, etc. of assets for which the business operator has become unable to collect it. machine translation, not official --- ## Cites - suppl-4271-9/art-46/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 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - suppl-4271-9/art-46/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 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3/sub-2 - 消費税法 附則第四十五条第一項（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-4271-9/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45/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 --- ## 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-20261013T073630-053, 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