# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十五条 (Article 145) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百四十五条 (Article 145)（一括評価貸金に係る貸倒引当金勘定への繰入限度額） — address `art-145` - 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-145 - 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. --- ### 第百四十五条（一括評価貸金に係る貸倒引当金勘定への繰入限度額） — Transfer Limit for Reserve Account for Bad Debts Pertaining to Collectively Assessed Loans caption: machine translation, not official art-145 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145 **第一項** 法第五十二条第二項（貸倒引当金）に規定する政令で定めるところにより計算した金額は、同項の居住者の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）において有する一括評価貸金（同項に規定する一括評価貸金をいう。以下この条において同じ。）の帳簿価額（当該一括評価貸金のうち当該居住者が当該一括評価貸金に係る債務者から受け入れた金額があるためその全部又は一部が実質的に債権とみられないものにあつては、その債権とみられない部分の金額に相当する金額を控除した残額。次項において同じ。）の合計額に、その者の営む事業所得を生ずべき事業のうち主たるものが次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める割合を乗じて計算した金額とする。 art-145/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1 The amount calculated as provided by Cabinet Order prescribed in Article 52, paragraph (2) (Bad Debt Reserves) of the Act is the amount calculated by multiplying the sum of the book values of the collectively assessed loans (meaning the collectively assessed loans prescribed in that paragraph; the same applies hereinafter in this Article) held by a Resident referred to in that paragraph as of December 31 of that year (or, if the Resident dies in the middle of the year, at the time of death) (for a collectively assessed loan of which all or part is not substantially regarded as a claim because of an amount the Resident has received from the debtor pertaining to that collectively assessed loan, the remainder after deducting the amount equivalent to the portion not regarded as a claim; the same applies in the following paragraph) by the ratio specified in each of the following items according to which of the businesses set forth in those items the principal one of the businesses the Resident carries on that are to generate business income falls under. machine translation, not official **一** 金融業以外の事業　千分の五十五 art-145/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1/item-1 a business other than the financial business: 55/1,000; machine translation, not official **二** 金融業　千分の三十三 art-145/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1/item-2 the financial business: 33/1,000. machine translation, not official **第二項** 前項の一括評価貸金の帳簿価額の計算については、同項の居住者で平成二十七年一月一日以後引き続き事業所得を生ずべき事業を営んでいるものは、同項の規定にかかわらず、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）における一括評価貸金の額に、平成二十七年及び平成二十八年の各年の十二月三十一日における一括評価貸金の額の合計額のうちに当該各年の十二月三十一日における同項に規定する債権とみられない部分の金額の合計額の占める割合（当該割合に小数点以下三位未満の端数があるときは、これを切り捨てる。）を乗じて計算した金額をもつて、同項に規定する債権とみられない部分の金額に相当する金額とすることができる。 art-145/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 For the calculation of the book value of the collectively assessed loans under the preceding paragraph, a Resident referred to in that paragraph who has continuously carried on business that is to generate business income since January 1, 2015 may, notwithstanding the provisions of that paragraph, treat the amount calculated by multiplying the amount of the collectively assessed loans as of December 31 of that year (or, if the Resident dies in the middle of the year, at the time of death) by the proportion that the sum of the amounts of the portion not regarded as a claim prescribed in that paragraph as of December 31 of each of the years 2015 and 2016 bears to the sum of the amounts of the collectively assessed loans as of December 31 of each of those years (where that proportion has a fraction below the third decimal place, it is rounded down) as the amount equivalent to the amount of the portion not regarded as a claim prescribed in that paragraph. machine translation, not official --- ## Cites - art-145/par-1: 法第五十二条第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/income-tax-act/art-52/par-2 (e-Gov law ID 340AC0000000033) - art-145/par-1: この条 → 所得税法施行令 第百四十五条 (Article 145), art-145 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145 - art-145/par-1: 次項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 - art-145/par-2: 前項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百四十五条第一項（一括評価貸金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-145/par-1 - 所得税法施行令 第百四十五条第二項（一括評価貸金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-145/par-2 - 所得税法施行令 附則第九条第一項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-9/par-1 - 所得税法施行令 附則第七条第一項（一括評価貸金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-4272-141/art-7/par-1 - 所得税法施行令 附則第七条第二項（一括評価貸金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-4272-141/art-7/par-2 - 所得税法施行令 附則第七条第三項（一括評価貸金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-4272-141/art-7/par-3 --- ## 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-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