If an order commencing bankruptcy proceedings is issued against an estate, any property that belongs to the estate (irrespective of whether it exists in Japan) is to constitute the bankruptcy estate. In this case, rights that the decedent held vis-à-vis an heir are deemed not to have been extinguished.
相続財産について破産手続開始の決定があった場合には、相続財産に属する一切の財産（日本国内にあるかどうかを問わない。）は、破産財団とする。この場合においては、被相続人が相続人に対して有していた権利は、消滅しなかったものとみなす。
If an order commencing bankruptcy proceedings is issued against estate after an heir has disposed of all or a part of the estate, rights that the heir holds with regard to counter-performance belong to the bankruptcy estate.
相続人が相続財産の全部又は一部を処分した後に相続財産について破産手続開始の決定があったときは、相続人が反対給付について有する権利は、破産財団に属する。
In the case prescribed in the preceding paragraph, if the heir has already received the counter-performance stated in that paragraph, the heir must return the counter-performance to the bankruptcy estate; provided, however, that if the heir did not know at the time of receiving the counter-performance, the fact constituting the grounds for the commencement of bankruptcy proceedings or the fact that the filing of a petition to commence bankruptcy proceedings has been made, it is sufficient for the heir to return the benefit that they hold.
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