If a petition to commence bankruptcy proceedings is filed under special circumstances, and when the court finds that there is a risk that it would be impossible to achieve the purpose of the bankruptcy proceedings satisfactorily only by issuing a suspension order pursuant to the provisions of paragraph (1), item (i) or (vi) of the preceding Article, upon the petition of an interested person or by its own authority, the court may issue an order prohibiting all creditors from enforcement, etc. against a debtor's property, and a collection of national tax delinquency (including a disposition to be made by a procedure for making a disposal of national tax delinquency, and excluding a request for distribution; the same applies below), until an order is made on the petition to commence bankruptcy proceedings; but this applies only if the court issues a provisional order in advance or simultaneously under the provisions of Article 28, paragraph (1) or order for temporary administration prescribed in Article 91, paragraph (2) with respect to the debtor's principal property.
Upon issuing a stay order under the provisions of the preceding paragraph (referred to below as a "comprehensive stay order"), the court may exclude a certain range of enforcement, etc. or procedures for collection of national tax delinquency from the subject to the comprehensive stay order when it finds it appropriate to do so.
If a comprehensive stay order is issued, the procedure for enforcement, etc. and disposal of foreign tax delinquency which have already been initiated against the debtor's assets (limited to the procedures or disposals that are to be prohibited by the comprehensive stay order) are suspended until an order is made on the petition to commence bankruptcy proceedings.
The court may change or reverse a comprehensive stay order.
裁判所は、包括的禁止命令を変更し、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 reversal of the procedure for enforcement, etc. or disposal of foreign tax delinquency which has been suspended pursuant to the provisions of paragraph (3) upon the petition of a temporary administrator, while requiring security to be provided when it finds it particularly necessary to do so for the administration and disposal of the debtor's property.
An immediate appeal may be filed against a comprehensive stay order, an order made under the provisions of paragraph (4) 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 stay of enforcement.
前項の即時抗告は、執行停止の効力を有しない。
When a comprehensive stay order is issued, the prescription is not completed with regard to a bankruptcy claim, etc. (limited to a claim for which enforcement, etc. or procedure for collection of national tax delinquency is prohibited by the comprehensive stay order) until the day on which two months have elapsed from the next day on which the comprehensive stay order ceases to be effective.
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