# Article 35, paragraph (1), its wordings — Regulation for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-35/par-1. 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.

How the wording of Article 35, paragraph (1) (第三十五条第一項) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 35, paragraph (1) (第三十五条第一項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-35/par-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 17 of 2026

- State: In force

Japanese:

> 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。

English (Machine translation, not official):

> 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):

## 2. 11 December 2026 — Ministry of Finance Order No. 17 of 2026

- State: Not yet in force
- Takes effect: 11 December 2026
- The amendment: Reworded (Ministry of Finance Order No. 17 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017

Japanese:

> 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、次に掲げるもの（同号ニに掲げる事由を除く。）とする。

English (Machine translation, not official):

> 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 (excluding the grounds set forth in (d) of that item):

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20261201_508M60000040017)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20261211_508M60000040017)