Article 21-2Matters to Be Stated in Order to Receive Application of the Special Provision on Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar
第二十一条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入の特例の適用を受けるための記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 44-2, paragraph (3) (Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar) of the Act are the following matters.
法第四十四条の二第三項（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入）に規定する財務省令で定める事項は、次に掲げる事項とする。
the date on which the debt forgiveness referred to in Article 44-2, paragraph (1) of the Act was received;
法第四十四条の二第一項の債務の免除を受けた年月日
the value of the economic benefit received through the forgiveness of the debt referred to in Article 44-2, paragraph (1) of the Act;
法第四十四条の二第一項の債務の免除により受ける経済的な利益の価額
details of the circumstances in which it is extremely difficult to repay the debt owing to loss of financial resources;
資力を喪失して債務を弁済することが著しく困難である事情の詳細
any other matters for reference.
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