# Article 35, paragraph (1), item (ii), 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-2. 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 (ii) (第三十五条第一項第二号) 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 (ii) (第三十五条第一項第二号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-35/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-35/par-1/item-2)
- 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:

> 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

English (Machine translation, not official):

> 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.

## 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:

> 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

English (Machine translation, not official):

> decisions reached through consultation among persons concerned that are not made through liquidation procedures under laws and regulations, being any of the following:

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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)