The following claims (excluding those falling within the scope of claims on the estate) are to be included in the scope of bankruptcy claims:
claims for interest arising after the commencement of bankruptcy proceedings;
破産手続開始後の利息の請求権
claims for damages or penalty for a default arising after the commencement of bankruptcy proceedings;
破産手続開始後の不履行による損害賠償又は違約金の請求権
claims for delinquent tax, interest tax, or delinquent charge arising after the commencement of bankruptcy proceedings, or claim for a foreign tax subject to mutual legal assistance similar to them;
破産手続開始後の延滞税、利子税若しくは延滞金の請求権又はこれらに類する共助対象外国租税の請求権
claims that may be collected as provided for by the National Tax Collection Act (Act No. 147 of 1959) or by the procedure of the Act as that for collecting national tax (referred to below as "claim for tax, etc."), which arises against the bankruptcy estate from a cause that occurs after the commencement of bankruptcy proceedings;
国税徴収法（昭和三十四年法律第百四十七号）又は国税徴収の例によって徴収することのできる請求権（以下「租税等の請求権」という。）であって、破産財団に関して破産手続開始後の原因に基づいて生ずるもの
claims for an additional tax (meaning an additional tax for under reporting, additional tax for failure to file, additional tax for non-payment and heavy additional tax prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes (Act No. 66 of 1962)) or additional charge (meaning additional payment for under report, additional payment for failure to file, additional payment for non-payment, and heavy additional payment prescribed in Article 1, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950)), or claim for a foreign tax subject to mutual assistance similar to them;
加算税（国税通則法（昭和三十七年法律第六十六号）第二条第四号に規定する過少申告加算税、無申告加算税、不納付加算税及び重加算税をいう。）若しくは加算金（地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号に規定する過少申告加算金、不申告加算金及び重加算金をいう。）の請求権又はこれらに類する共助対象外国租税の請求権
claims for a fine, petty fine, court costs for a criminal case, collection of delinquent payment, or civil fine (referred to below as "claim for a fine, etc.");
罰金、科料、刑事訴訟費用、追徴金又は過料の請求権（以下「罰金等の請求権」という。）
claims for expenses for participation in bankruptcy proceedings;
破産手続参加の費用の請求権
claims for damages of the counterparty prescribed in Article 54, paragraph (1) (including as applied mutatis mutandis pursuant to Article 58, paragraph (3));
claims prescribed in Article 57;
第五十七条に規定する債権
claims under the provisions of Article 59, paragraph (1), which is held by the other party;
第五十九条第一項の規定による請求権であって、相手方の有するもの
claims prescribed in Article 60, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article); and
rights specified in Article 168, paragraph (2), item (ii) or (iii).
第百六十八条第二項第二号又は第三号に定める権利
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