If a petition is filed for the commencement of a special liquidation, if the court finds it necessary, it may, at the petition of the creditors, liquidators, company auditors, or shareholders, or ex officio, order that the following procedures or process be suspended until a decision is reached with respect to the petition for the commencement of special liquidation;provided, however, that, with respect to the bankruptcy procedures set forth in item (i), this is limited to cases where the ruling to commence bankruptcy procedures has not yet been issued, and with respect to the procedures set forth in item (ii) or the disposition set forth in item (iii), this is limited to cases where the creditors petitioning for relevant procedures or the persons carrying out the process are not likely to suffer undue loss:
bankruptcy procedures in respect of the liquidating stock company; or
清算株式会社についての破産手続
procedures for a judicial enforcement, provisional attachment or provisional disposition (excluding those based on general liens or other claims that have general priority) that is already being effected in respect of the assets of the liquidating stock company;
清算株式会社の財産に対して既にされている強制執行、仮差押え又は仮処分の手続（一般の先取特権その他一般の優先権がある債権に基づくものを除く。）
a disposition effected in the same way as a disposition to collect national tax arrears, which is based on a claim in respect of foreign taxes subject to mutual assistance (meaning foreign taxes subject to mutual assistance as 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; in Articles 518-2 and 571, paragraph (4) referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties"); the same applies hereinafter), and which is already being effected against the assets of the liquidating stock company (in Article 515, paragraph (1) referred to as a "disposition to collect foreign tax arrears").
The provisions of the preceding paragraph also apply if an immediate appeal as referred to in Article 890, paragraph (5) is filed against a ruling to dismiss the petition for the commencement of special liquidation.