第三十五条（更生計画認可の決定等に準ずる事由）
改正3・新設2- 改正第三十五条第一項
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): - 改正第三十五条第一項第一号
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円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項（権利変更決議の効力）又は第二十九条（議決権者の全ての同意を得た場合における権利変更決議の効力）の規定により同法第三条第一項（指定確認調査機関の確認）に規定する権利変更決議の効力が生じたこと。a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteriathe resolution to change rights prescribed in Article 3, paragraph (1) (Confirmation by a Designated Confirmation Investigation Organization) of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025) having taken effect pursuant to Article 28, paragraph (1) (Effect of a Resolution to Change Rights) or Article 29 (Effect of a Resolution to Change Rights Where the Consent of All Voting Right Holders Is Obtained) of that Act; - 改正第三十五条第一項第二号
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: - 新設第三十五条第一項第二号イ
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 decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
- 新設第三十五条第一項第二号ロ
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イに準ずるもの
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 (a).