Regulation for Enforcement of the Income Tax Act
Article 35, paragraph (1)
第三十五条第一項
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 grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (i), (e) (Maximum Amount of Transfer to the Allowance Account for Bad Debts on Individually Assessed Loans, etc.) of the Order are the following decisions reached through consultation among persons concerned that are not made through liquidation procedures under laws and regulations (excluding the grounds set forth in (d) of that item):
令第百四十四条第一項第一号ホ（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事由は、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（同号ニに掲げる事由を除く。）とする。
The grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (i), (e) (Maximum Amount of Transfer to the Allowance Account for Bad Debts on Individually Assessed Loans, etc.) of the Order are the following
decisions reached through consultation among persons concerned that are not made through liquidation procedures under laws and regulations(excluding the grounds set forth in (d) of that item):令第百四十四条第一項第一号ホ（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事由は、
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（同号ニに掲げる事由を除く。）とする。