A bankruptcy creditor may participate in bankruptcy proceedings with a bankruptcy claim that the creditor holds.
In the case referred to in the preceding paragraph, the amount of a bankruptcy claim is the amount specified in each of the following items in accordance with the category of claims stated in the respective items:
the following claims: the amount of the claim appraised at the time of commencement of bankruptcy proceedings:
次に掲げる債権 破産手続開始の時における評価額
claims not for payment of money;
金銭の支払を目的としない債権
monetary claim the amount of which is not fixed or the amount of which is fixed in a foreign currency;
金銭債権で、その額が不確定であるもの又はその額を外国の通貨をもって定めたもの
claim for periodic payments the amount and duration of which are not fixed; or
金額又は存続期間が不確定である定期金債権
claim other than those listed in the preceding item:the amount of the claim.
前号に掲げる債権以外の債権 債権額
If a bankruptcy claim is a claim with a due date that is to become due after the commencement of bankruptcy proceedings, this bankruptcy claim is deemed to have become due at the time of commencement of bankruptcy proceedings.
破産債権が期限付債権でその期限が破産手続開始後に到来すべきものであるときは、その破産債権は、破産手続開始の時において弁済期が到来したものとみなす。
Even if a bankruptcy claim is a claim with conditions or is a claim which may arise in the future at the time of commencement of bankruptcy proceedings, the bankruptcy creditor may participate in the bankruptcy proceedings with the bankruptcy claim.
Notwithstanding the provisions of paragraph (1), in order to participate in the bankruptcy proceedings by reason of a claim for a foreign tax subject to mutual assistance, a decision of implementation of mutual assistance (meaning the decision of implementation of mutual assistance prescribed in Article 11, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies in Article 134, paragraph (2)) is required.
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