Article 270Crime of Spoliation of Objects Concerning Status of Business and Property

Regardless of whether before or after the commencement of bankruptcy proceedings, for the purpose of harming creditors, a person that has spoliated, forged, or altered books, documents, or any other objects concerning the status of a debtor's business and property (in the case of bankruptcy of the estate, property that belongs to the estate, and in the case of bankruptcy of trust property, property that comes under the trust property) is punishable by imprisonment for not more than three years or a fine of not more than three million yen, or both when an order commencing bankruptcy proceedings against the debtor (in the case of bankruptcy of the estate, the estate, and in the case of bankruptcy of trust property, the trust property) becomes final and binding. The same applies to a person that has spoliated, forged, or altered books concerning the closed bankruptcy estate pursuant to the provisions of Article 155, paragraph (2).