# Article 35, paragraph (1), item (i), 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/item-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), item (i) (第三十五条第一項第一号) 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), item (i) (第三十五条第一項第一号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-35/par-1/item-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:

> 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

English (Machine translation, not official):

> a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;

## 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:

> 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項（権利変更決議の効力）又は第二十九条（議決権者の全ての同意を得た場合における権利変更決議の効力）の規定により同法第三条第一項（指定確認調査機関の確認）に規定する権利変更決議の効力が生じたこと。

English (Machine translation, not official):

> the resolution to change rights prescribed in Article 3, paragraph (1) (Confirmation by a Designated Confirmation Investigation Organization) of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025) having taken effect pursuant to Article 28, paragraph (1) (Effect of a Resolution to Change Rights) or Article 29 (Effect of a Resolution to Change Rights Where the Consent of All Voting Right Holders Is Obtained) of that Act;

---

## 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)