# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十四条 (Article 144)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第百四十四条 (Article 144)（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — address `art-144`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144
- e-Gov law ID: 340CO0000000096 — 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.

---

### 第百四十四条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims
<sup>caption: machine translation, not official</sup>
<sup>art-144 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144</sup>

        **第一項**  法第五十二条第一項（貸倒引当金）に規定する政令で定める事実は、次の各号に掲げる事実とし、同項に規定する政令で定めるところにより計算した金額は、当該各号に掲げる事実の区分に応じ当該各号に定める金額とする。
        <sup>art-144/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1</sup>
        The events specified by Cabinet Order prescribed in Article 52, paragraph (1) (Bad Debt Reserves) of the Act are the events set out in the following items, and the amount calculated as provided by Cabinet Order prescribed in that paragraph is the amount specified in each of the following items for the category of events set out in that item.
        <sup>machine translation, not official</sup>

          **一**  法第五十二条第一項の居住者がその年十二月三十一日（その者が年の中途において死亡した場合には、その死亡の時。以下この項において同じ。）において有する貸金等（同条第一項に規定する貸金等をいう。以下この条において同じ。）につき、当該貸金等に係る債務者について生じた次に掲げる事由に基づいてその弁済を猶予され、又は賦払により弁済されること　当該貸金等の額のうち当該事由が生じた日の属する年の翌年一月一日から五年を経過する日までに弁済されることとなつている金額以外の金額（担保権の実行その他によりその取立て又は弁済（以下この項において「取立て等」という。）の見込みがあると認められる部分の金額を除く。）
          <sup>art-144/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1</sup>
          The event that, for lendings and other claims (meaning lendings and other claims prescribed in Article 52, paragraph (1) of the Act; the same applies hereinafter in this Article) that a Resident prescribed in that paragraph holds on December 31 of that year (where the Resident dies in the course of the year, at the time of death; the same applies hereinafter in this paragraph), repayment has been deferred, or is to be made in installments, on the basis of any of the following grounds that have arisen with respect to the debtor pertaining to those lendings and other claims: the amount of those lendings and other claims other than the amount that is to be repaid by the day on which five years elapse from January 1 of the year following the year that includes the date on which those grounds arose (excluding the amount of a portion for which collection or repayment (hereinafter in this paragraph referred to as "collection, etc.") is found to be expected through the exercise of a security interest or otherwise):
          <sup>machine translation, not official</sup>

            **イ**  更生計画認可の決定
            <sup>art-144/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1/sub-1</sup>
            a decision to authorize a reorganization plan;
            <sup>machine translation, not official</sup>

            **ロ**  再生計画認可の決定
            <sup>art-144/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1/sub-2</sup>
            a decision to authorize a rehabilitation plan;
            <sup>machine translation, not official</sup>

            **ハ**  特別清算に係る協定の認可の決定
            <sup>art-144/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1/sub-3</sup>
            a decision to authorize an arrangement in special liquidation;
            <sup>machine translation, not official</sup>

            **ニ**  法人税法施行令第二十四条の二第一項（再生計画認可の決定に準ずる事実等）に規定する事実が生じたこと。
            <sup>art-144/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1/sub-4</sup>
            the occurrence of an event prescribed in Article 24-2, paragraph (1) (Events Equivalent to a Decision to Authorize a Rehabilitation Plan, etc.) of the Order for the Enforcement of the Corporation Tax Act;
            <sup>machine translation, not official</sup>

            **ホ**  イからハまでに掲げる事由に準ずるものとして財務省令で定める事由
            <sup>art-144/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1/sub-5</sup>
            grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (c);
            <sup>machine translation, not official</sup>

          **二**  法第五十二条第一項の居住者がその年十二月三十一日において有する貸金等に係る債務者につき、債務超過の状態が相当期間継続し、かつ、その営む事業に好転の見通しがないこと、災害、経済事情の急変等により多大な損害が生じたことその他の事由により、当該貸金等の一部の金額につきその取立て等の見込みがないと認められること（当該貸金等につき前号に掲げる事実が生じている場合を除く。）　当該一部の金額に相当する金額
          <sup>art-144/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-2</sup>
          The event that, with regard to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year, collection, etc. of part of the amount of those lendings and other claims is found not to be expected due to a state of insolvency having continued for a considerable period and there being no prospect of improvement in the business the debtor conducts, great damage having arisen from a Disaster, a sudden change in economic conditions, or the like, or other grounds (excluding the case where the event set out in the preceding item has arisen with respect to those lendings and other claims): the amount equivalent to that part of the amount;
          <sup>machine translation, not official</sup>

          **三**  法第五十二条第一項の居住者がその年十二月三十一日において有する貸金等に係る債務者につき次に掲げる事由が生じていること（当該貸金等につき、第一号に掲げる事実が生じている場合及び前号に掲げる事実が生じていることにより同項の規定の適用を受けた場合を除く。）　当該貸金等の額（当該貸金等の額のうち、当該債務者から受け入れた金額があるため実質的に債権とみられない部分の金額及び担保権の実行、金融機関又は保証機関による保証債務の履行その他により取立て等の見込みがあると認められる部分の金額を除く。）の百分の五十に相当する金額
          <sup>art-144/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3</sup>
          The event that the following grounds have arisen with respect to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year (excluding the case where the event set out in item (i) has arisen with respect to those lendings and other claims, and the case where the provisions of that paragraph have been applied because the event set out in the preceding item has arisen): the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, from that amount, the amount of the portion that is not substantially regarded as a claim because there is an amount received from that debtor, and the amount of the portion for which collection, etc. is found to be expected through the exercise of a security interest, the performance of a guarantee obligation by a financial institution or guarantee agency, or otherwise):
          <sup>machine translation, not official</sup>

            **イ**  更生手続開始の申立て
            <sup>art-144/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3/sub-1</sup>
            a petition for commencement of reorganization proceedings;
            <sup>machine translation, not official</sup>

            **ロ**  再生手続開始の申立て
            <sup>art-144/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3/sub-2</sup>
            a petition for commencement of rehabilitation proceedings;
            <sup>machine translation, not official</sup>

            **ハ**  破産手続開始の申立て
            <sup>art-144/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3/sub-3</sup>
            a petition to commence bankruptcy proceedings;
            <sup>machine translation, not official</sup>

            **ニ**  特別清算開始の申立て
            <sup>art-144/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3/sub-4</sup>
            a petition for commencement of special liquidation;
            <sup>machine translation, not official</sup>

            **ホ**  イからニまでに掲げる事由に準ずるものとして財務省令で定める事由
            <sup>art-144/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3/sub-5</sup>
            grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (d);
            <sup>machine translation, not official</sup>

          **四**  法第五十二条第一項の居住者がその年十二月三十一日において有する貸金等に係る債務者である外国の政府、中央銀行又は地方公共団体の長期にわたる債務の履行遅滞によりその貸金等の経済的な価値が著しく減少し、かつ、その弁済を受けることが著しく困難であると認められること　当該貸金等の額（当該貸金等の額のうち、これらの者から受け入れた金額があるため実質的に債権とみられない部分の金額及び保証債務の履行その他により取立て等の見込みがあると認められる部分の金額を除く。）の百分の五十に相当する金額
          <sup>art-144/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-4</sup>
          the event that, owing to long-term default in the performance of obligations by a foreign government, central bank or local government that is the debtor with respect to the lendings and other claims held, as of December 31 of that year, by a Resident referred to in Article 52, paragraph (1) of the Act, the economic value of those lendings and other claims has significantly decreased and it is found to be extremely difficult to receive repayment: the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, out of the amount of those lendings and other claims, the amount of the portion that is not substantially regarded as a claim because of amounts received from those persons and the amount of the portion for which collection, etc. is found to be expected through performance of a guarantee obligation or otherwise).
          <sup>machine translation, not official</sup>

        **第二項**  居住者の有する貸金等について前項各号に掲げる事実が生じている場合においても、当該事実が生じていることを証する書類その他の財務省令で定める書類の保存がされていないときは、当該貸金等に係る同項の規定の適用については、当該事実は、生じていないものとみなす。
        <sup>art-144/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-2</sup>
        Even where the events set forth in the items of the preceding paragraph have occurred with respect to lendings and other claims held by a Resident, if documents certifying that those events have occurred and other documents specified by Ministry of Finance Order have not been retained, those events are deemed not to have occurred for the purpose of the application of the provisions of that paragraph to those lendings and other claims.
        <sup>machine translation, not official</sup>

        **第三項**  税務署長は、前項の書類の保存がない場合においても、その書類の保存がなかつたことについてやむを得ない事情があると認めるときは、その書類の保存のなかつた貸金等に係る金額につき同項の規定を適用しないことができる。
        <sup>art-144/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-3</sup>
        Even where the documents prescribed in the preceding paragraph have not been retained, if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may refrain from applying the provisions of that paragraph to the amount pertaining to the lendings and other claims for which the documents were not retained.
        <sup>machine translation, not official</sup>

---

## Cites
- art-144/par-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-1: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-1: この項 → 所得税法施行令 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1
- art-144/par-1/item-1: この条 → 所得税法施行令 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144
- art-144/par-1/item-2: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-2: 前号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1
- art-144/par-1/item-3: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-1/item-3: 第一号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1
- art-144/par-1/item-3: 前号 → 所得税法施行令 第百四十四条第一項第二号 (Article 144, paragraph (1), item (ii)), art-144/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-2
- art-144/par-1/item-3: 同項 → 所得税法施行令 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1
- art-144/par-1/item-4: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 (e-Gov law ID 340AC0000000033)
- art-144/par-2: 前項 → 所得税法施行令 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1
- art-144/par-3: 前項 → 所得税法施行令 第百四十四条第二項 (Article 144, paragraph (2)), art-144/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-2

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第百四十四条第一項第一号（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1
- 所得税法施行令 第百四十四条第一項第二号（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-2
- 所得税法施行令 第百四十四条第一項第三号（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3
- 所得税法施行令 第百四十四条第二項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-2
- 所得税法施行令 第百四十四条第三項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-3
- 所得税法施行令 附則第五条第一項（貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-5/par-1
- 所得税法施行令 附則第十一条第一項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1
- 所得税法施行規則 第三十五条第一項（更生計画認可の決定等に準ずる事由） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-35/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第三十五条の二第一項（更生手続開始の申立て等に準ずる事由） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-35-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第三十六条第一項（保存書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第三十六条第一項第一号（保存書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36/par-1/item-1 (e-Gov law ID 340M50000040011)

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06