# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十九条 (Article 39) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第三十九条 (Article 39)（工事未収入金に係る売掛債権等の額の計算） — address `art-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-39 - 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. --- ### 第三十九条（工事未収入金に係る売掛債権等の額の計算） — Calculation of the Amount of Accounts Receivable, etc. Relating to Uncollected Construction Revenue caption: machine translation, not official art-39 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39 · https://japanlaw.org/l/340M50000040011/art-39 **第一項** 令第百九十三条第一項（工事進行基準の方法による未収入金）の居住者が有する同項の売掛債権等について、同項に規定する期間内において、貸倒れにより生じた損失の金額がある場合には、同項の売掛債権等の額は、同項に規定する控除した金額から当該損失の金額を控除した金額とする。 art-39/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39/par-1 · https://japanlaw.org/l/340M50000040011/art-39/par-1 If a Resident prescribed in Article 193, paragraph (1) (Uncollected Revenue Under the Percentage-of-Completion Method) of the Order has incurred an amount of loss due to bad debts, during the period prescribed in that paragraph, with respect to the accounts receivable, etc. set forth in that paragraph that the Resident holds, the amount of the accounts receivable, etc. set forth in that paragraph is the amount obtained by deducting the amount of that loss from the amount deducted as prescribed in that paragraph. machine translation, not official --- ## Cites - art-39/par-1: 令第百九十三条第一項 → e-Gov law 340CO0000000096, 第百九十三条第一項 (Article 193, paragraph (1)), art-193/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27