①If an order is issued for commencement of special liquidation, a liquidating stock company must perform obligations to agreement claim creditors in proportion to the amount of their claims.

②Notwithstanding the provisions of the preceding paragraph, a liquidating stock company may, with the permission of the court, perform its obligations relating to minor claims, claims secured by security interests, or other claims that are unlikely to be detrimental to other creditors even if performed in excess of the proportion of the amount of the claims.