Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 18, paragraph (1), item (ii)
第十八条第一項第二号
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, in a case where the debtor's state of excess of liabilities has continued for a considerable period and it is found that the debtor is unable to repay its debts, a release from the debts has been granted to that debtor in writing;
債務者の債務超過の状態が相当期間継続し、その債務を弁済できないと認められる場合において、その債務者に対し書面により債務の免除を行つたこと。
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to item (iii); its words stay the same