The following claims are claims on the estate:
次に掲げる請求権は、財団債権とする。
a claim for expenses for court proceedings performed for the common interest of bankruptcy creditors;
破産債権者の共同の利益のためにする裁判上の費用の請求権
a claim for expenses for the administration, realization, and distribution of the bankruptcy estate;
破産財団の管理、換価及び配当に関する費用の請求権
a claim for tax, etc. arising from a cause occurring before the commencement of bankruptcy proceedings (excluding a claim for a foreign tax subject to mutual assistance and the claim stated in Article 97, item (v)), for which the due date of payment has not arrived or one year has not elapsed after the due date of payment by the time of commencement of bankruptcy proceedings (if a collection of national tax delinquency may not be made for a certain part of the one-year period due to the issuance of a comprehensive stay order during that period, that part of the period is excluded);
a claim arising from an act conducted by a bankruptcy trustee with respect to the bankruptcy estate;
a claim arising against the bankruptcy estate after the commencement of bankruptcy proceedings that comes from management of affairs or unjust enrichment;
事務管理又は不当利得により破産手続開始後に破産財団に対して生じた請求権
a claim arising against the bankruptcy estate after the commencement of bankruptcy proceedings from an act conducted due to pressing circumstances after the termination of the mandate or extinguishment of the authority of representation;
委任の終了又は代理権の消滅の後、急迫の事情があるためにした行為によって破産手続開始後に破産財団に対して生じた請求権
a claim held by the counterparty when a bankruptcy trustee performs the obligation pursuant to the provisions of Article 53, paragraph (1); and
a claim arising by reason of the commencement of bankruptcy proceedings, during the period after the commencement of bankruptcy proceedings until the end of the contract when a notice of termination of an executory contract (including the termination of a lease contract pursuant to the provisions of Article 53, paragraph (1) or (2)) is given.
If a bankruptcy trustee has received performance of a conditioned legacy, the claim held by the counterparty to whom the bankruptcy trustee bears duties to seek the benefit of the burden, is to be a claim on the estate as long as it does not exceed the target value of the bequest.
The provisions of Article 103, paragraphs (2) and (3) apply mutatis mutandis to the claims on the estate prescribed in paragraph (1), item (vii) and the preceding paragraph. In this case, if the claim on the estate is a claim without interest or claim for periodic payments, the amount of the claim is the amount obtained by deducting an amount equivalent to the part of the claim that is a subordinate bankruptcy claim stated in Article 99, paragraph (1), items (ii) through (iv), suppose the claim is treated as a bankruptcy claim.
A claim arising from an act conducted by a temporary administrator based on their authority with respect to a debtor's property is to be a claim on the estate.