Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 18, paragraph (1), item (i), (a)
第十八条第一項第一号イ
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
a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
債権者集会の協議決定で合理的な基準により債務者の負債整理を定めているもの
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to item (ii), (a); its words stay the same