The requirements specified by Cabinet Order prescribed in Article 132, paragraph (3), item (iii) (Requirements for Transfers on Deferred Payment Terms) of the Act are that the sum of the amounts of the installments for which the due dates for payment arrive by the date for delivery of the subject matter of the transfer specified in the contract is two-thirds or less of the amount of the consideration for the transfer.
法第百三十二条第三項第三号(延払条件付譲渡の要件)に規定する政令で定める要件は、当該契約において定められているその譲渡の目的物の引渡しの期日までに支払の期日の到来する賦払金の額の合計額がその譲渡の対価の額の三分の二以下となつていることとする。
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