Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 18, paragraph (1), item (i)
第十八条第一項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:
法令の規定による整理手続によらない関係者の協議決定で次に掲げるものにより債権の切捨てがあつたこと。
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to item (ii); its words stay the same