The facts specified by Cabinet Order as prescribed in Article 39, paragraph (1) of the Act are the following facts:
法第三十九条第一項に規定する政令で定める事実は、次に掲げる事実とする。
the fact that a claim has been written off by a decision to approve a rehabilitation plan;
再生計画認可の決定により債権の切捨てがあつたこと。
the fact that a claim has been written off by a decision to approve an arrangement relating to special liquidation;
特別清算に係る協定の認可の決定により債権の切捨てがあつたこと。
the fact that it is clear, in light of the status of the property, ability to pay and other circumstances of the debtor of the claim, that the debtor cannot repay the full amount of the debt;
債権に係る債務者の財産の状況、支払能力等からみて当該債務者が債務の全額を弁済できないことが明らかであること。
facts specified by Ministry of Finance Order as being equivalent to the facts set out in the preceding three items.
前三号に掲げる事実に準ずるものとして財務省令で定める事実
Read this with the articles around it