The following claims (excluding those falling within the scope of claims on the estate) are to be included in the scope of bankruptcy claims:

①A bankruptcy claim for which a general statutory lien or any other general priority exists over property that belongs to the bankruptcy estate (excluding a subordinate bankruptcy claim prescribed in paragraph (1) of the following Article and consensually-subordinated bankruptcy claim prescribed in paragraph (2) of that Article; referred to below as a "preferred bankruptcy claim") takes precedence over other bankruptcy claims.

②In the case referred to in the preceding paragraph, the order of priority among preferred bankruptcy claims is as provided for by the Civil Code, the Commercial Code, or any other laws.

③When a priority exists with regard to the amount of claim arising for a specific period of time, the period is calculated from the time of commencement of bankruptcy proceedings.

①The following claims (referred to below as "subordinate bankruptcy claims") are subordinated to other bankruptcy claims (excluding the consensually-subordinated bankruptcy claim prescribed in the following paragraph):

②A claim for which the bankruptcy creditor and the bankrupt have reached an agreement prior to the commencement of bankruptcy proceedings to the effect that if bankruptcy proceedings are commenced against the bankrupt, the claim is subordinated to a subordinate bankruptcy claim in the order of priority for receiving a distribution in the bankruptcy proceedings (referred to below as an "consensually-subordinated bankruptcy claim") is subordinated to a subordinate bankruptcy claim.

①Except as otherwise provided for in this Act, a bankruptcy claim may not be enforced without going through bankruptcy proceedings.

②The provisions of the preceding paragraph do not apply when enforcing a claim for tax, etc. (excluding a foreign tax claim subject to mutual assistance), which is a bankruptcy claim, through the following acts:

①If a bankruptcy creditor that filed a notification of claim for salary or a claim for a retirement allowance, both of which are preferred bankruptcy claims, is likely to have difficulty in maintaining their standard of living unless they receive payment of these bankruptcy claims, the court may permit payment of the claim in whole or in part, before permission is granted for the first time for the final distribution prescribed in Article 195, paragraph (1), simplified distribution prescribed in Article 204, paragraph (1), consensual distribution prescribed in Article 208, paragraph (1), or interim distribution prescribed in Article 209, paragraph (1), upon the petition of a bankruptcy trustee or by its own authority; provided, however, that this applies only if the payment is not likely to harm the interest of a person that holds a claim on the estate or any other preferred bankruptcy claim with the same or higher level of priority.

②When a bankruptcy trustee is requested by a bankruptcy creditor stated in the preceding paragraph to file the petition stated in that paragraph, the bankruptcy trustee must report that fact to the court immediately. In this case, if the bankruptcy trustee has decided not to file the petition, the trustee must report the circumstances for that to the court without delay.

If a set-off of a claim that belongs to the bankruptcy estate against a bankruptcy claim conforms to the common interests of bankruptcy creditors, a bankruptcy trustee may offset with permission of the court.

①A bankruptcy creditor may participate in bankruptcy proceedings with a bankruptcy claim that the creditor holds.

②In the case referred to in the preceding paragraph, the amount of a bankruptcy claim is the amount specified in each of the following items in accordance with the category of claims stated in the respective items:

③If a bankruptcy claim is a claim with a due date that is to become due after the commencement of bankruptcy proceedings, this bankruptcy claim is deemed to have become due at the time of commencement of bankruptcy proceedings.

④Even if a bankruptcy claim is a claim with conditions or is a claim which may arise in the future at the time of commencement of bankruptcy proceedings, the bankruptcy creditor may participate in the bankruptcy proceedings with the bankruptcy claim.

⑤Notwithstanding the provisions of paragraph (1), in order to participate in the bankruptcy proceedings by reason of a claim for a foreign tax subject to mutual assistance, a decision of implementation of mutual assistance (meaning the decision of implementation of mutual assistance prescribed in Article 11, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies in Article 134, paragraph (2)) is required.

①When several persons have the obligation to perform the entire proceedings respectively, if an order commencing bankruptcy proceedings is made against all or some or one of them, their creditor may participate in the bankruptcy proceedings against each person with regard to the whole amount of the claim that they hold at the time of commencement of bankruptcy proceedings.

②In the case referred to in the preceding paragraph, even if other persons who have the obligation to perform the entire proceedings have paid the creditor or conducted any other act with the creditor to cause their debt to be extinguished (referred to below as "payment, etc." in this Article) after the commencement of bankruptcy proceedings, except if the whole amount of the claim is extinguished, the creditor may exercise their right for the whole amount of the claim that they hold at the time of the commencement of bankruptcy proceedings.

③In the case prescribed in paragraph (1), a person that has a right to receive reimbursement to be exercised against the bankrupt in the future may participate in the bankruptcy proceedings with regard to the whole amount of reimbursement; provided, however, that this does not apply when a creditor has participated in the bankruptcy proceedings regarding the claim that they hold at the time of commencement of bankruptcy proceedings.

④When a creditor participates in the bankruptcy proceedings pursuant to the provisions of paragraph (1), if a person that has a right to receive reimbursement to be exercised against the bankrupt in the future has made payment, etc. to the creditor after the commencement of bankruptcy proceedings, the person that has a right to receive reimbursement may exercise the creditor's right as a bankruptcy creditor to the extent of the right to receive reimbursement only when the whole amount of the creditor's claim is extinguished.

⑤The provisions of paragraph (2) apply mutatis mutandis when a third party that provided their property as security in order to secure the bankrupt's debt (referred to below as a "third party collateral provider" in this paragraph) has made payment, etc. to the creditor after the commencement of bankruptcy proceedings, and the provisions of the preceding two paragraphs apply mutatis mutandis to a third party collateral provider that has the right to obtain against the bankrupt in the future.

If an order commencing bankruptcy proceedings is issued against a guarantor, a creditor may participate in the bankruptcy proceedings with regard to the whole amount of the claim that they hold at the time of the commencement of bankruptcy proceedings.

When an order commencing bankruptcy proceedings is issued against a person that has unlimited liability for a corporation's debts, a creditor of the corporation may participate in the bankruptcy proceedings with regard to the whole amount of the claim that they hold at the time of commencement of bankruptcy proceedings.