The documents specified by Ministry of Finance Order as prescribed in Article 144, paragraph (2) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following documents.
令第百四十四条第二項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める書類は、次に掲げる書類とする。
documents certifying that the facts listed in the items of Article 144, paragraph (1) of the Order have occurred;
令第百四十四条第一項各号に掲げる事実が生じていることを証する書類
in the case where there is an amount of a portion for which collection or repayment is found to be expected through the exercise of a security interest, performance of a guarantee obligation or otherwise, a document that clarifies that amount.
担保権の実行、保証債務の履行その他により取立て又は弁済の見込みがあると認められる部分の金額がある場合には、その金額を明らかにする書類
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