# 破産法 / Bankruptcy Act — 第百三条 (Article 103)

- Law: 破産法 (Bankruptcy Act), 平成十六年法律第七十五号
- English title "Bankruptcy Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百三条 (Article 103)（破産債権者の手続参加） — address `art-103`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-103
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-103
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百三条（破産債権者の手続参加） — (Bankruptcy Creditor's Participation in Proceedings)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-103 · https://japanlaw.org/en/bankruptcy-act/art-103 · https://japanlaw.org/l/416AC0000000075/art-103</sup>

  **第一項**  破産債権者は、その有する破産債権をもって破産手続に参加することができる。
  <sup>art-103/par-1 · https://japanlaw.org/en/bankruptcy-act/art-103/par-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-1</sup>
  A bankruptcy creditor may participate in bankruptcy proceedings with a bankruptcy claim that the creditor holds.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  前項の場合において、破産債権の額は、次に掲げる債権の区分に従い、それぞれ当該各号に定める額とする。
  <sup>art-103/par-2 · https://japanlaw.org/en/bankruptcy-act/art-103/par-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2</sup>
  In 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:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  次に掲げる債権　破産手続開始の時における評価額
    <sup>art-103/par-2/item-1 · https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-1</sup>
    the following claims: the amount of the claim appraised at the time of commencement of bankruptcy proceedings:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **イ**  金銭の支払を目的としない債権
      <sup>art-103/par-2/item-1/sub-1 · https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-1/sub-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-1/sub-1</sup>
      claims not for payment of money;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ロ**  金銭債権で、その額が不確定であるもの又はその額を外国の通貨をもって定めたもの
      <sup>art-103/par-2/item-1/sub-2 · https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-1/sub-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-1/sub-2</sup>
      monetary claim the amount of which is not fixed or the amount of which is fixed in a foreign currency;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ハ**  金額又は存続期間が不確定である定期金債権
      <sup>art-103/par-2/item-1/sub-3 · https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-1/sub-3 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-1/sub-3</sup>
      claim for periodic payments the amount and duration of which are not fixed; or
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  前号に掲げる債権以外の債権　債権額
    <sup>art-103/par-2/item-2 · https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-2</sup>
    claim other than those listed in the preceding item:the amount of the claim.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  破産債権が期限付債権でその期限が破産手続開始後に到来すべきものであるときは、その破産債権は、破産手続開始の時において弁済期が到来したものとみなす。
  <sup>art-103/par-3 · https://japanlaw.org/en/bankruptcy-act/art-103/par-3 · https://japanlaw.org/l/416AC0000000075/art-103/par-3</sup>
  If 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.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第四項**  破産債権が破産手続開始の時において条件付債権又は将来の請求権であるときでも、当該破産債権者は、その破産債権をもって破産手続に参加することができる。
  <sup>art-103/par-4 · https://japanlaw.org/en/bankruptcy-act/art-103/par-4 · https://japanlaw.org/l/416AC0000000075/art-103/par-4</sup>
  Even 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.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第五項**  第一項の規定にかかわらず、共助対象外国租税の請求権をもって破産手続に参加するには、共助実施決定（租税条約等実施特例法第十一条第一項に規定する共助実施決定をいう。第百三十四条第二項において同じ。）を得なければならない。
  <sup>art-103/par-5 · https://japanlaw.org/en/bankruptcy-act/art-103/par-5 · https://japanlaw.org/l/416AC0000000075/art-103/par-5</sup>
  Notwithstanding 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.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-103/par-2: 前項 → 破産法 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/bankruptcy-act/art-103/par-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-1
- art-103/par-2/item-2: 前号 → 破産法 第百三条第二項第一号 (Article 103, paragraph (2), item (i)), art-103/par-2/item-1 — https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-1
- art-103/par-5: 第一項 → 破産法 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/bankruptcy-act/art-103/par-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-1
- art-103/par-5: 租税条約等実施特例法第十一条第一項 → e-Gov law 344AC0000000046, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-103/par-5: 第百三十四条第二項 → 破産法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/en/bankruptcy-act/art-134/par-2 · https://japanlaw.org/l/416AC0000000075/art-134/par-2

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 破産法 第二十四条第一項第六号（他の手続の中止命令等） — https://japanlaw.org/en/bankruptcy-act/art-24/par-1/item-6 · https://japanlaw.org/l/416AC0000000075/art-24/par-1/item-6
- 破産法 第六十七条第二項（相殺権） — https://japanlaw.org/en/bankruptcy-act/art-67/par-2 · https://japanlaw.org/l/416AC0000000075/art-67/par-2
- 破産法 第六十八条第一項（相殺に供することができる破産債権の額） — https://japanlaw.org/en/bankruptcy-act/art-68/par-1 · https://japanlaw.org/l/416AC0000000075/art-68/par-1
- 破産法 第百三条第二項（破産債権者の手続参加） — https://japanlaw.org/en/bankruptcy-act/art-103/par-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2
- 破産法 第百三条第二項第二号（破産債権者の手続参加） — https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-2
- 破産法 第百三条第五項（破産債権者の手続参加） — https://japanlaw.org/en/bankruptcy-act/art-103/par-5 · https://japanlaw.org/l/416AC0000000075/art-103/par-5
- 破産法 第百四十八条第三項（財団債権となる請求権） — https://japanlaw.org/en/bankruptcy-act/art-148/par-3 · https://japanlaw.org/l/416AC0000000075/art-148/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 破産法 — the text in force from 2026-05-21 (https://laws.e-gov.go.jp/law/416AC0000000075/20260521_505AC0000000053), retrieved 2026-10-19
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Bankruptcy Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4895/tb), retrieved 2026-10-19
- This site's parser, version 204 — 破産法 — structure, counts, cross-references and defined terms, computed 2026-10-19
