Allowance of uncollectible receivables

貸倒引当金

Blue return filers who are engaged in business that generates business income can record the estimated amount of loss in accounts receivables and loans arising from the execution of the business as allowance of uncollectible receivables. If the amount is less than 5.5% of the total book value of the loan at the end of the year, it can be treated as necessary expense. However, in the case of financial business, 3.3% is applied instead (collective assessment).

事業所得を生ずべき事業を営む青色申告者で、その事業の遂行上生じた売掛金、貸付金などの貸金の貸倒れによる損失の見込額として、年末における貸金の帳簿価額の合計額の5.5パーセント以下の金額を貸倒引当金勘定へ繰り入れたときは、その金額を必要経費として認めるというものです。ただし、金融業の場合は 3.3パーセントになります（一括評価）。

With respect to the estimated amount of loss due to certain reasons such as bad debts or the like, it can be recorded as allowance of uncollectible receivables up to the limit of the respective reason (individual assessment). In such a case, loans that form the basis of the calculation of the amount to include in the necessary expenses are excluded from the total amount of book value in the collective assessment.

貸金のうち、貸倒れその他これに類する一定の事由による損失の見込額については、それぞれの事由に応じた限度額までを、貸倒引当金勘定に繰り入れることができますが（個別評価）、その際必要経費に算入された金額の計算の基礎となった貸金は一括評価を行う帳簿価額の合計額から除かれます。