# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十五条の二 (Article 35-2)

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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: 第三十五条の二 (Article 35-2)（更生手続開始の申立て等に準ずる事由） — address `art-35-2`
- 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-35-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-35-2
- 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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### 第三十五条の二（更生手続開始の申立て等に準ずる事由） — Grounds Equivalent to the Filing of a Petition for Commencement of Rehabilitation Proceedings, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-35-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2 · https://japanlaw.org/l/340M50000040011/art-35-2</sup>

      **第一項**  令第百四十四条第一項第三号ホ（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、次に掲げる事由とする。
      <sup>art-35-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1</sup>
      The grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (iii), (e) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following grounds.
      <sup>machine translation, not official</sup>

        **一**  手形交換所（手形交換所のない地域にあつては、当該地域において手形交換業務を行う銀行団を含む。）による取引停止処分
        <sup>art-35-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1/item-1</sup>
        a suspension-of-transactions disposition by a bill clearing house (including, in an area without a bill clearing house, a group of banks that conducts bill clearing business in that area);
        <sup>machine translation, not official</sup>

        **二**  電子記録債権法（平成十九年法律第百二号）第二条第二項（定義）に規定する電子債権記録機関（次に掲げる要件を満たすものに限る。）による取引停止処分
        <sup>art-35-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1/item-2</sup>
        a suspension-of-transactions disposition by an electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007) (limited to one that satisfies the following requirements).
        <sup>machine translation, not official</sup>

          **イ**  金融機関（預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者をいう。以下この号において同じ。）の総数の百分の五十を超える数の金融機関に業務委託（電子記録債権法第五十八条第一項（電子債権記録業の一部の委託）の規定による同法第五十一条第一項（電子債権記録業を営む者の指定）に規定する電子債権記録業の一部の委託をいう。ロにおいて同じ。）をしていること。
          <sup>art-35-2/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1/item-2/sub-1</sup>
          that it has made business entrustment (meaning the entrustment of a part of the electronic monetary claim recording business prescribed in Article 51, paragraph (1) (Designation of Persons Engaged in the Electronic Monetary Claim Recording Business) of that Act, under the provisions of Article 58, paragraph (1) (Entrustment of a Part of the Electronic Monetary Claim Recording Business) of the Electronically Recorded Monetary Claims Act; the same applies in (b)) to a number of financial institutions (meaning the persons listed in the items of Article 2, paragraph (1) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971); hereinafter the same in this item) exceeding 50 percent of the total number of financial institutions;
          <sup>machine translation, not official</sup>

          **ロ**  電子記録債権法第五十六条（電子債権記録機関の業務）に規定する業務規程に、業務委託を受けている金融機関はその取引停止処分を受けた者に対し資金の貸付け（当該金融機関の有する債権を保全するための貸付けを除く。）をすることができない旨の定めがあること。
          <sup>art-35-2/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1/item-2/sub-2</sup>
          that the business rules prescribed in Article 56 (Business of Electronic Monetary Claim Recording Institutions) of the Electronically Recorded Monetary Claims Act provide that a financial institution that has received a business entrustment may not lend funds (excluding loans for preserving claims held by that financial institution) to a person who has been subject to the suspension-of-transactions disposition.
          <sup>machine translation, not official</sup>

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## Cites
- art-35-2/par-1: 令第百四十四条第一項第三号 → e-Gov law 340CO0000000096, 第百四十四条第一項第三号 (Article 144, paragraph (1), item (iii)), art-144/par-1/item-3 — not held in this collection
- art-35-2/par-1/item-2: 電子記録債権法（平成十九年法律第百二号）第二条第二項 → e-Gov law 419AC0000000102, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-35-2/par-1/item-2/sub-1: 預金保険法（昭和四十六年法律第三十四号）第二条第一項 → e-Gov law 346AC0000000034, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-35-2/par-1/item-2/sub-1: この号 → 所得税法施行規則 第三十五条の二第一項第二号 (Article 35-2, paragraph (1), item (ii)), art-35-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1/item-2
- art-35-2/par-1/item-2/sub-1: 電子記録債権法第五十八条第一項 → e-Gov law 419AC0000000102, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection
- art-35-2/par-1/item-2/sub-1: 同法第五十一条第一項 → e-Gov law 419AC0000000102, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection
- art-35-2/par-1/item-2/sub-2: 電子記録債権法第五十六条 → e-Gov law 419AC0000000102, 第五十六条 (Article 56), art-56 — not held in this collection

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 第三十五条の二第一項第二号イ（更生手続開始の申立て等に準ずる事由） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35-2/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-35-2/par-1/item-2/sub-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-20261027T143811-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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