# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十一条の二 (Article 21-2)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十一条の二 (Article 21-2)（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） — address `art-21-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-21-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 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） — Matters 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
<sup>caption: machine translation, not official</sup>
<sup>art-21-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2 · https://japanlaw.org/l/340M50000040011/art-21-2</sup>

    **第一項**  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。
    <sup>art-21-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2/par-1 · https://japanlaw.org/l/340M50000040011/art-21-2/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

      **一**  法第四十四条の二第一項の債務の免除を受けた年月日
      <sup>art-21-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-21-2/par-1/item-1</sup>
      the date on which the debt forgiveness referred to in Article 44-2, paragraph (1) of the Act was received;
      <sup>machine translation, not official</sup>

      **二**  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
      <sup>art-21-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-21-2/par-1/item-2</sup>
      the value of the economic benefit received through the forgiveness of the debt referred to in Article 44-2, paragraph (1) of the Act;
      <sup>machine translation, not official</sup>

      **三**  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
      <sup>art-21-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-21-2/par-1/item-3</sup>
      details of the circumstances in which it is extremely difficult to repay the debt owing to loss of financial resources;
      <sup>machine translation, not official</sup>

      **四**  その他参考となるべき事項
      <sup>art-21-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-21-2/par-1/item-4</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

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## Cites
- art-21-2/par-1: 法第四十四条の二第三項 → 所得税法 第四十四条の二第三項 (Article 44-2, paragraph (3)), art-44-2/par-3 — https://japanlaw.org/en/income-tax-act/art-44-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-3
- art-21-2/par-1/item-1: 法第四十四条の二第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/income-tax-act/art-44-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-1
- art-21-2/par-1/item-2: 法第四十四条の二第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/income-tax-act/art-44-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-016, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27