①A bankruptcy trustee must determine the amount of distribution to be given to each bankruptcy creditor that is able to participate in the procedure for a final distribution without delay after the period prescribed in paragraph (1) of the preceding Article has expired (if an objection under the provisions of that paragraph is raised, after the proceedings of the objection have been closed).

②A bankruptcy trustee must make a distribution of any amount deposited pursuant to the provisions of Article 70 in the interest of a bankruptcy creditor that was unable to participate in the procedure for a final distribution due to the failure to conform to the provisions of Article 198, paragraph (2), to other bankruptcy creditors as part of a final distribution.

③With regard to a bankruptcy claim subject to a condition subsequent, if the condition is not met within the period of exclusion concerning a final distribution, the security provided under the provisions of Article 69 ceases to be effective, and the amount deposited pursuant to the provisions of that Article must be paid to the bankruptcy creditor that holds the bankruptcy claim.

④A bankruptcy creditor that has received payment pursuant to the provisions of Article 101, paragraph (1) or a bankruptcy creditor that has received payment prescribed in Article 109 may not receive a final distribution until any other bankruptcy creditor with the same priority as the relevant creditor receives a distribution at the same proportion as the payment they have received.

⑤When the amount of distribution to be given to each bankruptcy creditor is determined pursuant to the provisions of paragraph (1), with regard to a bankruptcy creditor that has not made a notification under the provisions of Article 111, paragraph (1), item (iv) or Article 113, paragraph (2), if the amount of distribution determined for the bankruptcy creditor is less than the amount specified by the Rules of the Supreme Court as prescribed in Article 111, paragraph (1), item (iv), a bankruptcy trustee must make a final distribution of the amount of distribution to bankruptcy creditors other than the relevant bankruptcy creditor. In this case, the amount of distribution to be given to those other bankruptcy creditors must be determined for the amount of distribution.

⑥If any property available for a final distribution is newly discovered before giving a notice of the amount of distribution pursuant to the provisions of the following paragraph, a bankruptcy trustee must correct the distribution list without delay.

⑦A bankruptcy trustee must give a notice of the amount of distribution determined pursuant to the provisions of paragraph (1) through the preceding paragraph to each bankruptcy creditor that may participate in the procedure for a final distribution (excluding a bankruptcy creditor that may not receive a final distribution pursuant to the provisions of paragraph (5)).

A bankruptcy trustee must make a deposit of the following amounts of distribution in the interest of the bankruptcy creditor that is to receive the distribution:

A holder of a claim on the estate that is unknown to a bankruptcy trustee at the time when a notice of the amount of distribution pursuant to the provisions of Article 201, paragraph (7) is given may not receive payment by using the amount available for a final distribution.

①When a final distribution may be made pursuant to the provisions of Article 195, paragraph (1), in the following cases, upon the petition of a bankruptcy trustee, the court clerk may permit distribution under the provisions of this Section (referred to below as a "simplified distribution" in this Chapter and the following Chapter) in lieu of a final distribution:

②When the permission under the provisions of the preceding paragraph is granted, without delay after submitting the distribution list to the court pursuant to the provisions of Article 196, paragraph (1) as applied mutatis mutandis pursuant to the following Article following the deemed replacement of terms, a bankruptcy trustee must determine the estimated amount of distribution to be given to each holder of a filed bankruptcy claim, and give a notice to each holder of a filed bankruptcy claim of the total amount of claims that may enter into the procedure for a simplified distribution, the amount available for a simplified distribution, and the estimated amount of distribution.

③The notice under the provisions of the preceding paragraph is deemed to have reached the addressee at the time when the notice should have normally arrived.

④If the time at which the notice given under the provisions of paragraph (2) should have normally reached the holders of filed bankruptcy claims has passed, a bankruptcy trustee must notify the court to that effect without delay.

With regard to a simplified distribution, the provisions of the preceding Section (excluding Article 195, Article 197, Article 200, paragraphs (3) and (4), and Article 201, paragraph (7)) apply mutatis mutandis. In this case, the phrase "permission under the provisions of paragraph (2) of the preceding Article" in Article 196, paragraphs (1) and (3) is deemed to be replaced with "permission under the provisions of Article 204, paragraph (1)"; in Article 198, paragraph (1), the phrase "the day on which the public notice made under the provisions of paragraph (1) of the preceding Article becomes effective or the day on which the notification is made under the provisions of paragraph (3) of that Article" is deemed to be replaced with "the day on which the notification is made under the provisions of Article 204, paragraph (4)", and the phrase "within two weeks" is deemed to be replaced with "within one week"; the phrase "after the proceedings of the objection have been closed" in Article 201, paragraph (1) is deemed to be replaced with "after an order on the objection is made"; the phrase "before giving a notice of the amount of distribution under the provisions of the following paragraph" in Article 201, paragraph (6) is deemed to be replaced with "within the period prescribed in paragraph (1) of the preceding Article"; the phrase "when a notice of the amount of distribution is given under the provisions of paragraph (7) of the preceding Article" in Article 202, item (i) and item (ii) and the phrase "when a notice of the amount of distribution under the provisions of Article 201, paragraph (7) is given" in Article 203 are deemed to be replaced with "when the period prescribed in Article 200, paragraph (1) expires".

When the permission under the provisions of Article 204, paragraph (1), item (iii) is granted, when giving a notice pursuant to the provisions of paragraph (2) of that Article, a bankruptcy trustee must simultaneously give a notice that a bankruptcy creditor that has any objection to the implementation of a simplified distribution is required to make an objection to the court within one week from the date of notification under the provisions of paragraph (4) of that Article. In this case, if an objection is made by a holder of a filed bankruptcy claim within one week from the date of notification under the provisions of that paragraph, the court clerk must rescind the permission.

Permission for a simplified distribution under the provisions of Article 204, paragraph (1) may not be granted if an interim distribution prescribed in Article 209, paragraph (1) has been made.

①When a final distribution may be made pursuant to the provisions of Article 195, paragraph (1), upon the petition of a bankruptcy trustee, the court clerk may permit distribution under the provisions of this Article (referred to below as a "consensual distribution" in this Chapter and the following Chapter) in lieu of a final distribution. In this case, a bankruptcy trustee may file a petition only when all of the holders of filed bankruptcy claims have consented to the distribution list, the amount of distribution, and the time and means of distribution determined by the bankruptcy trustee.

②When the permission under the provisions of the preceding paragraph is granted, a bankruptcy trustee may make a consensual distribution to the holders of filed bankruptcy claims referred to in the second sentence of that paragraph according to the distribution list, the amount of distribution, and the time and means of distribution stated in the second sentence of that paragraph.

③With regard to a consensual distribution, the provisions of Article 196, paragraphs (1) and (2), and Article 203 apply mutatis mutandis. In this case, the phrase "when permission under the provisions of paragraph (2) of the preceding Article is granted, without delay" in Article 196, paragraph (1) is deemed to be replaced "in advance", and the phrase "when a notice of the amount of distribution under the provisions of Article 201, paragraph (7) is given" in Article 203 is deemed to be replaced with "when permission under the provisions of Article 208, paragraph (1) is granted".