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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正
(貸倒引当金) 第五十二条 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、会社更生法（平成十四年法律第百五十四号）の規定による更生計画認可の決定に基づいてその有する売掛金、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。）の弁済を猶予され、又は賦払により弁済される場合その他の政令で定める場合において、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貸金等（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。Bad Debt Reserves Article 52 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 arising in the course of business (hereinafter referred to as "lendings and other claims" in this paragraph) that become subject to a grace period on repayment or to repayment in installments due to a decision confirming a reorganization plan under the Corporate Reorganization Act (Act No. 154 of 2002), or in any other cases provided for by Cabinet Order, 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 ascribable to the part of the loss on a lending or other claim which is expected to come from a bad debt or other equivalent circumstances (this includes any other lendings or other claims made to or held against the debtor associated with the lending or other claim in question; hereinafter referred to as an "individually assessed lending or other claim" 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 for the individually assessed lending or other claim 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 little prospect of collecting or having repaid;provided, however, that this does not apply if the Resident dies and the heir does not take over the business.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。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.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。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.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。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.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。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.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。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. |
