If an order commencing bankruptcy proceedings is issued, collection of national tax delinquency (excluding a disposal of foreign tax delinquency; the same applies in the following paragraph) may not be made against property that belongs to the bankruptcy estate.
If a collection of national tax delinquency has already been initiated against property that belongs to the bankruptcy estate, an order commencing bankruptcy proceedings does not preclude the continuation of the collection of national tax delinquency.
破産財団に属する財産に対して国税滞納処分が既にされている場合には、破産手続開始の決定は、その国税滞納処分の続行を妨げない。
When an order commencing bankruptcy proceedings is issued, the prescription for a fine, petty fine, and collection of equivalent value do not proceed until the bankruptcy proceedings are closed. The same applies during the period after a petition for a grant of discharge is filed until a judicial decision on the petition becomes final and binding (if a petition for a grant of discharge is filed before an order commencing bankruptcy proceedings is issued, during the period after an order commencing bankruptcy proceedings is issued until a judicial decision on the petition becomes final and binding).
破産手続開始の決定があったときは、破産手続が終了するまでの間は、罰金、科料及び追徴の時効は、進行しない。免責許可の申立てがあった後当該申立てについての裁判が確定するまでの間（破産手続開始の決定前に免責許可の申立てがあった場合にあっては、破産手続開始の決定後当該申立てについての裁判が確定するまでの間）も、同様とする。
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