If a petition to commence bankruptcy proceedings is filed, the court may order a suspension of the following proceedings or dispositions until an order is made on the petition to commence bankruptcy proceedings upon the petition of an interested person or by its own authority when it finds it necessary to do so; provided, however, that this only applies, in the case of the proceedings stated in item (i) or the disposition stated in item (vi), if the stay order is not likely to cause unjust damage to the creditor that filed the petition for the proceedings or the person that made the disposition, and in the case of the proceedings for limitation of liability stated in item (v), if an order to commence proceedings for limitation of liability has not yet been made:
proceedings already initiated against the debtor's property for enforcement, provisional seizure, provisional disposition, or exercise of a general statutory lien or auction by reason of a right of retention (excluding a right of retention under the provisions of the Commercial Code (Act No. 48 of 1899) or the Companies Act) (referred to below as "enforcement, etc." in this Section), which is based on a claim that is supposed to be a bankruptcy claim or claim on the estate, if an order commencing bankruptcy proceedings is made against the debtor (referred to below as "bankruptcy claim, etc." in this paragraph and paragraph (8) of the following Article), or is intended to secure a bankruptcy claim, etc.;
proceedings already initiated against the debtor's property for the exercise of an enterprise mortgage, which is based on a bankruptcy claim, etc.;
債務者の財産に対して既にされている企業担保権の実行手続で、破産債権等に基づくもの
court proceedings of an action relating to the debtor's property;
債務者の財産関係の訴訟手続
proceedings for a case relating to the debtor's property that is pending before an administrative authority;
債務者の財産関係の事件で行政庁に係属しているものの手続
proceedings for limitation of liability of a debtor (meaning proceedings for limitation of liability under the provisions of Chapter III of the Act on Limitation of Ship owner Liability (Act No. 94 of 1975), Chapter V of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975), Article 31 and Article 32 of that Act applied mutatis mutandis pursuant to Article 43, paragraph (5) of that Act, Chapter III of the Act on Limitation of Shipowner Liability (excluding Article 9, Article 10, Article 16, and Article 54) applied mutatis mutandis pursuant to Article 43, paragraph (6) of the Act on Liability for Oil Pollution Damage or Article 31 and Article 32 of that Act applied mutatis mutandis pursuant to Article 51, paragraph (5) of the Act on Liability for Oil Pollution Damage, and Chapter III of that Act (excluding Article 9, Article 10, Article 16, Section 4, and Article 54) applied mutatis mutandis pursuant to Article 51, paragraph (6) of the Act on Liability for Oil Pollution Damage; the same applies in Article 263 and Article 264, paragraph (1)) for the debtor; and
債務者の責任制限手続（船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第三章又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五章、同法第四十三条第五項において準用する同法第三十一条及び第三十二条並びに同法第四十三条第六項において準用する船舶の所有者等の責任の制限に関する法律第三章（第九条、第十条、第十六条及び第五十四条を除く。）若しくは船舶油濁等損害賠償保障法第五十一条第五項において準用する同法第三十一条及び第三十二条並びに同法第五十一条第六項において準用する船舶の所有者等の責任の制限に関する法律第三章（第九条、第十条、第十六条、第四節及び第五十四条を除く。）の規定による責任制限手続をいう。第二百六十三条及び第二百六十四条第一項において同じ。）
a disposal to be made by the same procedure as that for the collection of national tax delinquency (the disposal is referred to below as a "disposal of foreign tax delinquency"), based on a claim from a foreign tax subject to mutual assistance (meaning the foreign tax subject to mutual assistance prescribed in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Attendant upon the Enforcement of Tax Treaties (Act No. 46 of 1969; referred to below as the "Act on Special Provisions for the Enforcement of Tax Treaties" in Article 103, paragraph (5) and Article 253, paragraph (4)); the same applies below), which has already been initiated against the debtor's property and which is based on the ground of a bankruptcy claim, etc.
債務者の財産に対して既にされている共助対象外国租税（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第百三条第五項及び第二百五十三条第四項において「租税条約等実施特例法」という。）第十一条第一項に規定する共助対象外国租税をいう。以下同じ。）の請求権に基づき国税滞納処分の例によってする処分（以下「外国租税滞納処分」という。）で、破産債権等に基づくもの
The court may change or reverse a suspension order issued under the provisions of the preceding paragraph.
裁判所は、前項の規定による中止の命令を変更し、又は取り消すことができる。
If an order for temporary administration prescribed in Article 91, paragraph (2) is issued, the court may order the rescission of the procedure for enforcement, etc. or disposal of foreign tax delinquency which has been suspended pursuant to the provisions of paragraph (1) when it finds it particularly necessary to do so for the administration and disposal of the debtor's property, upon a petition of a temporary administrator, while requiring security to be provided.
An immediate appeal may be filed against a suspension order issued under the provisions of paragraph (1), an order issued under the provisions of paragraph (2), and a reversal order issued under the provisions of the preceding paragraph.
The immediate appeal stated in the preceding paragraph does not have the effect of a stay of enforcement.
前項の即時抗告は、執行停止の効力を有しない。
If a judicial decision prescribed in paragraph (4) and a judicial decision on the immediate appeal stated in that paragraph are made, the written judgments must be served upon the parties.
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