# 破産法 / Bankruptcy Act — 第百十四条 (Article 114) - 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: 第百十四条 (Article 114)（租税等の請求権等の届出） — address `art-114` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-114 - 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. --- ### 第百十四条（租税等の請求権等の届出） — (Filing of Notifications of Claims for Tax) caption: Ministry of Justice translation — Japanese Law Translation Database System art-114 · https://japanlaw.org/en/bankruptcy-act/art-114 · https://japanlaw.org/l/416AC0000000075/art-114 **第一項** 次に掲げる請求権を有する者は、遅滞なく、当該請求権の額及び原因並びに当該請求権が共助対象外国租税の請求権である場合にはその旨その他最高裁判所規則で定める事項を裁判所に届け出なければならない。この場合において、当該請求権を有する者が別除権者又は準別除権者であるときは、第百十一条第二項の規定を準用する。 art-114/par-1 · https://japanlaw.org/en/bankruptcy-act/art-114/par-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1 A person that holds any of the following claims must file without delay with the court a notification of the amount and cause of the claim, and a statement to that effect, and any other particulars specified by the Rules of the Supreme Court if the claim in question is a claim for a foreign tax subject to mutual assistance. In this case, if the person that holds the claim is a holder of a right of separate satisfaction or holder of a quasi-right of separate satisfaction, the provisions of Article 111, paragraph (2) apply mutatis mutandis: Ministry of Justice translation — Japanese Law Translation Database System **一** 租税等の請求権であって、財団債権に該当しないもの art-114/par-1/item-1 · https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1 a claim for tax, etc., which does not fall within the scope of claims on the estate; or Ministry of Justice translation — Japanese Law Translation Database System **二** 罰金等の請求権であって、財団債権に該当しないもの art-114/par-1/item-2 · https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-2 a claim for a fine, etc., which does not fall within the scope of claims on the estate. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-114/par-1: 第百十一条第二項 → 破産法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/bankruptcy-act/art-111/par-2 · https://japanlaw.org/l/416AC0000000075/art-111/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 破産法 第三十一条第五項（破産手続開始の決定と同時に定めるべき事項等） — https://japanlaw.org/en/bankruptcy-act/art-31/par-5 · https://japanlaw.org/l/416AC0000000075/art-31/par-5 - 破産法 第百三十四条第二項 — https://japanlaw.org/en/bankruptcy-act/art-134/par-2 · https://japanlaw.org/l/416AC0000000075/art-134/par-2 - 破産法 第百三十四条第五項 — https://japanlaw.org/en/bankruptcy-act/art-134/par-5 · https://japanlaw.org/l/416AC0000000075/art-134/par-5 - 破産法 第百四十条第一項第二号（債権者集会の期日を開く場合における議決権の額の定め方等） — https://japanlaw.org/en/bankruptcy-act/art-140/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-140/par-1/item-2 --- ## 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