The facts specified by Ministry of Finance Order prescribed in Article 59, item (iv) of the Order are the following facts:
令第五十九条第四号に規定する財務省令で定める事実は、次に掲げる事実とする。
the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:
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により債権の切捨てがあつたこと。
a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
債権者集会の協議決定で合理的な基準により債務者の負債整理を定めているもの
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 (a);
行政機関又は金融機関その他の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イに準ずるもの
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。
the fact that, where any of the following facts has arisen with respect to a debtor, a business operator has accounted for, as a bad debt, the balance obtained by deducting the memorandum value from the amount of the claim held against that debtor:
債務者について次に掲げる事実が生じた場合において、その債務者に対して有する債権につき、事業者が当該債権の額から備忘価額を控除した残額を貸倒れとして経理したこと。
where one year or more has elapsed from the time when transactions with a debtor with whom continuous transactions were conducted were suspended because of a deterioration in the debtor's asset status, ability to pay, etc. (or, where the last due date of repayment or the time of the last repayment is on or after the time when the transactions were suspended, the latest of those times) (excluding a case where there is collateral for the claim);
継続的な取引を行つていた債務者につきその資産の状況、支払能力等が悪化したことにより、当該債務者との取引を停止した時（最後の弁済期又は最後の弁済の時が当該取引を停止した時以後である場合には、これらのうち最も遅い時）以後一年以上経過した場合（当該債権について担保物がある場合を除く。）
where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.
事業者が同一地域の債務者について有する当該債権の総額がその取立てのために要する旅費その他の費用に満たない場合において、当該債務者に対し支払を督促したにもかかわらず弁済がないとき。