Regulation for Enforcement of the Income Tax Act
Article 35, paragraph (1), item (ii)
第三十五条第一項第二号
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
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in the preceding item.
行政機関、金融機関その他第三者のあつせんによる当事者間の協議により締結された契約でその内容が前号に準ずるもの
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in the preceding item.decisions reached through consultation among persons concerned that are not made through liquidation procedures under laws and regulations, being any of the following:行政機関、金融機関その他第三者のあつせんによる当事者間の協議により締結された契約でその内容が前号に準ず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