Regardless of whether before or after the commencement of bankruptcy proceedings, a person that has conducted any of the following acts for the purpose of harming creditors is punishable by imprisonment for ten years or less or a fine of ten million yen or less, or both, when an order commencing bankruptcy proceedings against the debtor (in the case of bankruptcy of estate, the estate, and in the case of bankruptcy of trust property, the trust property; the same applies in the following paragraph) becomes final and binding. The same applies to a person that has knowingly served as the other party to the act stated in item (iv) when an order commencing bankruptcy proceedings becomes final and binding:
an act of concealing or damaging the debtor's property (in the case of bankruptcy of estate, property that belongs to the estate, and in the case of bankruptcy of trust property, property that comes under the trust property; the same applies below in this Article);
債務者の財産（相続財産の破産にあっては相続財産に属する財産、信託財産の破産にあっては信託財産に属する財産。以下この条において同じ。）を隠匿し、又は損壊する行為
an act of faking the transfer of the debtor's property or assumption of debts;
債務者の財産の譲渡又は債務の負担を仮装する行為
an act of altering the existing status of the debtor's property, thereby reducing its value; or
債務者の財産の現状を改変して、その価格を減損する行為
an act of disposing of the debtor's property in a manner disadvantageous to creditors, or an act of assuming debts disadvantageous to creditors by the debtor.
債務者の財産を債権者の不利益に処分し、又は債権者に不利益な債務を債務者が負担する行為
Beyond what is prescribed in the preceding paragraph, the same also applies to a person that has acquired the debtor's property or has had a third party acquire the property without the consent of a bankruptcy trustee or any other legitimate grounds, knowing that an order commencing bankruptcy proceedings has been issued or an order for temporary administration has been issued against a debtor for the purpose of harming creditors