第百四十四条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）
Article 144Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims
The events specified by Cabinet Order prescribed in Article 52, paragraph (1) (Bad Debt Reserves) of the Act are the events set out in the following items, and the amount calculated as provided by Cabinet Order prescribed in that paragraph is the amount specified in each of the following items for the category of events set out in that item.
The event that, for lendings and other claims (meaning lendings and other claims prescribed in Article 52, paragraph (1) of the Act; the same applies hereinafter in this Article) that a Resident prescribed in that paragraph holds on December 31 of that year (where the Resident dies in the course of the year, at the time of death; the same applies hereinafter in this paragraph), repayment has been deferred, or is to be made in installments, on the basis of any of the following grounds that have arisen with respect to the debtor pertaining to those lendings and other claims: the amount of those lendings and other claims other than the amount that is to be repaid by the day on which five years elapse from January 1 of the year following the year that includes the date on which those grounds arose (excluding the amount of a portion for which collection or repayment (hereinafter in this paragraph referred to as "collection, etc.") is found to be expected through the exercise of a security interest or otherwise):
a decision to authorize a reorganization plan;
更生計画認可の決定
a decision to authorize a rehabilitation plan;
再生計画認可の決定
a decision to authorize an arrangement in special liquidation;
特別清算に係る協定の認可の決定
the occurrence of an event prescribed in Article 24-2, paragraph (1) (Events Equivalent to a Decision to Authorize a Rehabilitation Plan, etc.) of the Order for the Enforcement of the Corporation Tax Act;
法人税法施行令第二十四条の二第一項（再生計画認可の決定に準ずる事実等）に規定する事実が生じたこと。
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (c);
イからハまでに掲げる事由に準ずるものとして財務省令で定める事由
The event that, with regard to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year, collection, etc. of part of the amount of those lendings and other claims is found not to be expected due to a state of insolvency having continued for a considerable period and there being no prospect of improvement in the business the debtor conducts, great damage having arisen from a Disaster, a sudden change in economic conditions, or the like, or other grounds (excluding the case where the event set out in the preceding item has arisen with respect to those lendings and other claims): the amount equivalent to that part of the amount;
The event that the following grounds have arisen with respect to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year (excluding the case where the event set out in item (i) has arisen with respect to those lendings and other claims, and the case where the provisions of that paragraph have been applied because the event set out in the preceding item has arisen): the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, from that amount, the amount of the portion that is not substantially regarded as a claim because there is an amount received from that debtor, and the amount of the portion for which collection, etc. is found to be expected through the exercise of a security interest, the performance of a guarantee obligation by a financial institution or guarantee agency, or otherwise):
a petition for commencement of reorganization proceedings;
更生手続開始の申立て
a petition for commencement of rehabilitation proceedings;
再生手続開始の申立て
a petition to commence bankruptcy proceedings;
破産手続開始の申立て
a petition for commencement of special liquidation;
特別清算開始の申立て
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (d);
イからニまでに掲げる事由に準ずるものとして財務省令で定める事由
the event that, owing to long-term default in the performance of obligations by a foreign government, central bank or local government that is the debtor with respect to the lendings and other claims held, as of December 31 of that year, by a Resident referred to in Article 52, paragraph (1) of the Act, the economic value of those lendings and other claims has significantly decreased and it is found to be extremely difficult to receive repayment: the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, out of the amount of those lendings and other claims, the amount of the portion that is not substantially regarded as a claim because of amounts received from those persons and the amount of the portion for which collection, etc. is found to be expected through performance of a guarantee obligation or otherwise).
Even where the events set forth in the items of the preceding paragraph have occurred with respect to lendings and other claims held by a Resident, if documents certifying that those events have occurred and other documents specified by Ministry of Finance Order have not been retained, those events are deemed not to have occurred for the purpose of the application of the provisions of that paragraph to those lendings and other claims.
Even where the documents prescribed in the preceding paragraph have not been retained, if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may refrain from applying the provisions of that paragraph to the amount pertaining to the lendings and other claims for which the documents were not retained.
略称規定第百四十四条第一項第一号・この項の中だけ
…又は賦払により弁済されること 当該貸金等の額のうち当該事由が生じた日の属する年の翌年一月一日から五年を経過する日までに弁済されることとなつている金額以外の金額（担保権の実行その他によりその取立て又は弁済（以下この項において「取立て等」と…
わかりやすく言うと
貸金等の取立て又は弁済のことです。
定義第百四十四条第一項第一号・この条の中だけ
同条第一項に規定する貸金等
わかりやすく言うと
不動産所得、事業所得又は山林所得を生ずべき事業を営む居住者が持つ売掛金、貸付金、前渡金その他これらに準ずる金銭債権（債券に表示されるべきものを除く）で、その事業の遂行上生じたものです（所得税法第五十二条第一項）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。