Article 18 · Scope of Bad Debts第十八条（貸倒れの範囲）
1 reworded · 1 added · 3 moved- AddedArticle 18, paragraph (1), item (i)
the fact that a claim has been written off because the effect of the resolution to change rights prescribed in Article 3, paragraph (1) (Confirmation by a Designated Confirmation Investigation Body) of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025) has arisen pursuant to the provisions of Article 28, paragraph (1) (Effect of Resolution to Change Rights) or Article 29 (Effect of Resolution to Change Rights Where Consent of All Voting Right Holders Has Been Obtained) of that Act;
円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項（権利変更決議の効力）又は第二十九条（議決権者の全ての同意を得た場合における権利変更決議の効力）の規定により同法第三条第一項（指定確認調査機関の確認）に規定する権利変更決議の効力が生じたことにより債権の切捨てがあつたこと。
- Article 18, paragraph (1), item (ii)Its words stay the same; only its number changes.
- ChangedArticle 18, paragraph (1), item (ii), (b)
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a);
行政機関
又は、金融機関その他の第三者のあつせんによる当事者間の協議により締結された契約でその内容がイに準ずるもの - Article 18, paragraph (1), item (iii)Its words stay the same; only its number changes.
- Article 18, paragraph (1), item (iv)Its words stay the same; only its number changes.