# 所得税法 / Income Tax Act — 第五十二条 (Article 52) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-52. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - 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: 第五十二条 (Article 52)（貸倒引当金） — address `art-52` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-52 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第五十二条（貸倒引当金） — (Bad Debt Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-52 · https://japanlaw.org/ja/income-tax-act/art-52 **第一項** 不動産所得、事業所得又は山林所得を生ずべき事業を営む居住者が、その有する売掛金、貸付金、前渡金その他これらに準ずる金銭債権（債券に表示されるべきものを除く。次項において同じ。）で当該事業の遂行上生じたもの（以下この項において「貸金等」という。）のうち、更生計画認可の決定に基づいて弁済を猶予され、又は賦払により弁済されることその他の政令で定める事実が生じていることによりその一部につき貸倒れその他これに類する事由による損失が見込まれるもの（当該貸金等に係る債務者に対する他の貸金等がある場合には、当該他の貸金等を含む。以下この項及び次項において「個別評価貸金等」という。）のその損失の見込額として、各年（事業の全部を譲渡し、又は廃止した日の属する年を除く。次項において同じ。）において貸倒引当金勘定に繰り入れた金額については、当該金額のうち、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。次項において同じ。）において当該個別評価貸金等の取立て又は弁済の見込みがないと認められる部分の金額を基礎として政令で定めるところにより計算した金額に達するまでの金額は、その者のその年分の不動産所得、事業所得又は山林所得の金額の計算上、必要経費に算入する。ただし、その者が死亡した場合において、その相続人が当該事業を承継しなかつたときは、この限りでない。 art-52/par-1 · https://japanlaw.org/ja/income-tax-act/art-52/par-1 If a Resident running a business that is meant to generate real property income, business income, or timber income has accounts receivable, lendings, advance payments, or equivalent monetary claims (other than those that are to be represented by bonds; the same applies in the following paragraph) arising in the course of business (hereinafter referred to as "lendings and other claims" in this paragraph), any amount that the Resident transfers into the reserve account for bad debts in each year (other than a year in which the day of a complete business transfer or discontinuation falls; the same applies in the following paragraph) as the expected amount of the loss on those lendings and other claims on part of which a loss due to a bad debt or other equivalent circumstances is expected because a fact prescribed by Cabinet Order has occurred, such as their repayment being subject to a grace period or being made in installments based on a decision confirming a reorganization plan (this includes any other lendings and other claims held against the debtor associated with the lendings and other claims in question; hereinafter referred to as "individually assessed loans or other claims" in this paragraph and the following paragraph), is included in the necessary expenses that are used to calculate the Resident's real property income, business income, or timber income for the year, up to the amount calculated pursuant to Cabinet Order based on the part of the amount transferred which, as of December 31 of the relevant year (or as of the time of the Resident's death, if the Resident dies partway through the year; the same applies in the following paragraph), there is found to be no prospect of collecting or having repaid with regard to the individually assessed loans or other claims; provided, however, that this does not apply if the Resident dies and the heir does not take over the business. machine translation, not official **第二項** 青色申告書を提出する居住者で事業所得を生ずべき事業を営むものが、その有する売掛金、貸付金その他これらに準ずる金銭債権で当該事業の遂行上生じたもの（個別評価貸金等を除く。以下この項において「一括評価貸金」という。）の貸倒れによる損失の見込額として、各年において貸倒引当金勘定に繰り入れた金額については、当該金額のうち、その年十二月三十一日において有する一括評価貸金の額を基礎として政令で定めるところにより計算した金額に達するまでの金額は、その者のその年分の事業所得の金額の計算上、必要経費に算入する。ただし、その者が死亡した場合において、その相続人が当該事業を承継しなかつたとき、その他政令で定める場合は、この限りでない。 art-52/par-2 · https://japanlaw.org/ja/income-tax-act/art-52/par-2 The amount that a Blue-Return-filing Resident running a business that is meant to generate business income transfers into the reserve account for bad debts in any year as the expected amount of losses due to bad debts in accounts receivable, lendings, and equivalent monetary claims arising in the course of business (other than individually assessed lendings and other claims; hereinafter referred to as "collectively assessed loans" in this paragraph) is included in the necessary expenses that are used to calculate the Resident's business income for the year, up to the amount calculated pursuant to Cabinet Order based on the amount of collectively assessed loans that the Resident holds as of December 31 of the relevant year; provided, however, this does not apply if the Resident dies and the heir does not take over the business, and does not apply in any other case as prescribed by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前二項の規定によりその繰入れをした年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入された貸倒引当金勘定の金額は、その繰入れをした年の翌年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、総収入金額に算入する。 art-52/par-3 · https://japanlaw.org/ja/income-tax-act/art-52/par-3 The part of a reserve account for bad debts which is included in the necessary expenses that are used to calculate the real property income, business income, or timber income for the year in which that amount is transferred into the account pursuant to the provisions of the preceding two paragraphs is included in the gross revenue that is used to calculate the real property income, business income, or timber income for the year following that in which the amount is transferred into the account. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項及び第二項の規定は、確定申告書に貸倒引当金勘定に繰り入れた金額の必要経費への算入に関する明細の記載がある場合に限り、適用する。 art-52/par-4 · https://japanlaw.org/ja/income-tax-act/art-52/par-4 The provisions of paragraph (1) and paragraph (2) apply only if a Tax Return gives the details of the inclusion of the amount transferred into the reserve account for bad debts in necessary expenses. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載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、第一項又は第二項の規定を適用することができる。 art-52/par-5 · https://japanlaw.org/ja/income-tax-act/art-52/par-5 Even if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district tax office director may apply the provisions of paragraph (1) or paragraph (2) on finding there to be unavoidable circumstances for the Resident's failure to fill out the Tax Return in that manner. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 第一項又は第二項に規定する居住者が死亡した場合において、これらの規定によりその者の死亡の日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入された貸倒引当金勘定の金額があるときにおける当該貸倒引当金勘定の金額の処理に関し必要な事項は、政令で定める。 art-52/par-6 · https://japanlaw.org/ja/income-tax-act/art-52/par-6 Cabinet Order provides for the necessary particulars concerning the handling, in the event of the death of a Resident as prescribed in paragraph (1) or paragraph (2), of any amount of a reserve account for bad debts that has been included in the necessary expenses that are used to calculate the real property income, business income, or timber income for the year in which the date of the Resident's death falls. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-52/par-1: 次項 → 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 - art-52/par-1: この項 → 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 - art-52/par-2: この項 → 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 - art-52/par-3: 前二項 → 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 - art-52/par-3: 前二項 → 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 - art-52/par-4: 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 - art-52/par-4: 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 - art-52/par-5: 前項 → 所得税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/income-tax-act/art-52/par-4 - art-52/par-5: 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 - art-52/par-5: 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 - art-52/par-6: 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 - art-52/par-6: 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 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第四十四号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44 - 所得税法 第五十二条第一項（貸倒引当金） — https://japanlaw.org/ja/income-tax-act/art-52/par-1 - 所得税法 第五十二条第二項（貸倒引当金） — https://japanlaw.org/ja/income-tax-act/art-52/par-2 - 所得税法 第五十二条第三項（貸倒引当金） — https://japanlaw.org/ja/income-tax-act/art-52/par-3 - 所得税法 第五十二条第四項（貸倒引当金） — https://japanlaw.org/ja/income-tax-act/art-52/par-4 - 所得税法 第五十二条第五項（貸倒引当金） — https://japanlaw.org/ja/income-tax-act/art-52/par-5 - 所得税法 第五十二条第六項（貸倒引当金） — https://japanlaw.org/ja/income-tax-act/art-52/par-6 - 所得税法 附則第十条第一項（引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 - 所得税法 附則第十三条第一項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4131-6/art-13/par-1 - 所得税法施行規則 第四十七条第三項第八号（確定所得申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-8 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05