Article 38Particulars to Be Stated for Application of the Special Provisions on Calculation of Income If Assets Are Transferred in Performance of Guaranteed Obligations
第三十八条（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 64, paragraph (3) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are as follows:
法第六十四条第三項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
the quantity and the amount of transfer of the assets transferred as prescribed in Article 64, paragraph (2) of the Act, and the amount for which all or part of the right to reimbursement accompanying the performance of the guaranteed obligation has become unexercisable;
法第六十四条第二項に規定する譲渡をした資産の数量及び譲渡金額並びに保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつた金額
the names or titles, and the addresses or residences, or the locations of the head offices or principal offices, of the principal obligor and the creditor;
主たる債務者及び債権者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
the date on which all or part of the right to reimbursement accompanying the performance of the guaranteed obligation became unexercisable;
保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつた年月日
the date of the transfer and the date of the acquisition of the assets prescribed in item (i);
第一号に規定する資産の譲渡の年月日及び取得の年月日
an explanation of the circumstances in which the right to reimbursement became unexercisable;
求償権の行使ができないこととなつた事情の説明
any other matters for reference.
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