Article 35Grounds Equivalent to a Decision to Approve a Rehabilitation Plan, etc.
第三十五条（更生計画認可の決定等に準ずる事由）
Changes on (Ministry of Finance Order No. 17 of 2026)
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):
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。
Changes on (Ministry of Finance Order No. 17 of 2026)
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
Changes on (Ministry of Finance Order No. 17 of 2026)
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.
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るもの
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