# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十五条 (Article 35) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三十五条 (Article 35)（更生計画認可の決定等に準ずる事由） — address `art-35` - 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-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-35 - 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. --- ### 第三十五条（更生計画認可の決定等に準ずる事由） — Grounds Equivalent to a Decision to Approve a Rehabilitation Plan, etc. caption: machine translation, not official art-35 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35 · https://japanlaw.org/l/340M50000040011/art-35 **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。 art-35/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1 · https://japanlaw.org/l/340M50000040011/art-35/par-1 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): machine translation, not official **一** 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 art-35/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-35/par-1/item-1 a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria; machine translation, not official **二** 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 art-35/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-35/par-1/item-2 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. machine translation, not official --- ## Cites - art-35/par-1: 令第百四十四条第一項第一号 → e-Gov law 340CO0000000096, 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — not held in this collection - art-35/par-1/item-2: 前号 → 所得税法施行規則 第三十五条第一項第一号 (Article 35, paragraph (1), item (i)), art-35/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-35/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第三十五条第一項第二号（更生計画認可の決定等に準ずる事由） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-35/par-1/item-2 --- ## 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-20261027T143811-020, translated 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-021, 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