# 破産法 / Bankruptcy Act — 第百三十四条 (Article 134) - 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: 第百三十四条 (Article 134) — address `art-134` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-134 - 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. --- ### 第百三十四条 art-134 · https://japanlaw.org/en/bankruptcy-act/art-134 · https://japanlaw.org/l/416AC0000000075/art-134 **第一項** 租税等の請求権及び罰金等の請求権については、第一款（第百十五条を除く。）から前款までの規定は、適用しない。 art-134/par-1 · https://japanlaw.org/en/bankruptcy-act/art-134/par-1 · https://japanlaw.org/l/416AC0000000075/art-134/par-1 With regard to a claim for tax, etc. and a claim for a fine, etc., the provisions from Subsection 1 (excluding Article 115) through the preceding Subsection do not apply. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第百十四条の規定による届出があった請求権（罰金、科料及び刑事訴訟費用の請求権を除く。）の原因（共助対象外国租税の請求権にあっては、共助実施決定）が審査請求、訴訟（刑事訴訟を除く。次項において同じ。）その他の不服の申立てをすることができる処分である場合には、破産管財人は、当該届出があった請求権について、当該不服の申立てをする方法で、異議を主張することができる。 art-134/par-2 · https://japanlaw.org/en/bankruptcy-act/art-134/par-2 · https://japanlaw.org/l/416AC0000000075/art-134/par-2 When the cause of a claim (excluding claims for a fine, petty fine, and court costs for a criminal case) filed under the provisions of Article 114 (in the case of a claim for a foreign tax subject to mutual assistance, a decision of implementation of mutual assistance) is a disposition against which a request for review, an action (excluding a criminal action; the same applies in the following paragraph), or any other appeal may be filed, a bankruptcy trustee may assert an objection with regard to the filed claim by a means of filing an appeal. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の場合において、当該届出があった請求権に関し破産手続開始当時訴訟が係属するときは、同項に規定する異議を主張しようとする破産管財人は、当該届出があった請求権を有する破産債権者を相手方とする訴訟手続を受け継がなければならない。当該届出があった請求権に関し破産手続開始当時破産財団に関する事件が行政庁に係属するときも、同様とする。 art-134/par-3 · https://japanlaw.org/en/bankruptcy-act/art-134/par-3 · https://japanlaw.org/l/416AC0000000075/art-134/par-3 In the case referred to in the preceding paragraph, if an action relating to the filed claim is pending at the time of the commencement of bankruptcy proceedings, a bankruptcy trustee that seeks to assert an objection prescribed in that paragraph must take over the action in which the bankruptcy creditor that holds the filed claim stands as the opponent. The same applies when a case relating to the bankruptcy estate is pending before an administrative agency with regard to the filed claim at the time of the commencement of bankruptcy proceedings. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項の規定による異議の主張又は前項の規定による受継は、破産管財人が第二項に規定する届出があったことを知った日から一月の不変期間内にしなければならない。 art-134/par-4 · https://japanlaw.org/en/bankruptcy-act/art-134/par-4 · https://japanlaw.org/l/416AC0000000075/art-134/par-4 The assertion of an objection under the provisions of paragraph (2) or the taking over of the action under the provisions of the preceding paragraph must be performed within an inalterable period of one month after the day on which a bankruptcy trustee came to know the fact of the filing prescribed in paragraph (2). Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第百二十四条第二項の規定は第百十四条の規定による届出があった請求権について、第百二十八条、第百三十条、第百三十一条第一項及び前条第三項の規定は第二項の規定による異議又は第三項の規定による受継があった場合について準用する。 art-134/par-5 · https://japanlaw.org/en/bankruptcy-act/art-134/par-5 · https://japanlaw.org/l/416AC0000000075/art-134/par-5 The provisions of Article 124, paragraph (2) apply mutatis mutandis to a claim filed pursuant to the provisions of Article 114, and the provisions of Article 128, Article 130, Article 131, paragraph (1), and paragraph (3) of the preceding Article apply mutatis mutandis to cases in which the assertion of an objection under the provisions of paragraph (2) or the taking over of the action under the provisions of paragraph (3) has taken place. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-134/par-1: 第百十五条 → 破産法 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/bankruptcy-act/art-115 · https://japanlaw.org/l/416AC0000000075/art-115 - art-134/par-2: 第百十四条 → 破産法 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/bankruptcy-act/art-114 · https://japanlaw.org/l/416AC0000000075/art-114 - art-134/par-2: 次項 → 破産法 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/en/bankruptcy-act/art-134/par-3 · https://japanlaw.org/l/416AC0000000075/art-134/par-3 - art-134/par-3: 前項 → 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 - art-134/par-4: 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 - art-134/par-4: 前項 → 破産法 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/en/bankruptcy-act/art-134/par-3 · https://japanlaw.org/l/416AC0000000075/art-134/par-3 - art-134/par-5: 第百二十四条第二項 → 破産法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/bankruptcy-act/art-124/par-2 · https://japanlaw.org/l/416AC0000000075/art-124/par-2 - art-134/par-5: 第百十四条 → 破産法 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/bankruptcy-act/art-114 · https://japanlaw.org/l/416AC0000000075/art-114 - art-134/par-5: 第百二十八条 → 破産法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/bankruptcy-act/art-128 · https://japanlaw.org/l/416AC0000000075/art-128 - art-134/par-5: 第百三十条 → 破産法 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/bankruptcy-act/art-130 · https://japanlaw.org/l/416AC0000000075/art-130 - art-134/par-5: 第百三十一条第一項 → 破産法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/en/bankruptcy-act/art-131/par-1 · https://japanlaw.org/l/416AC0000000075/art-131/par-1 - art-134/par-5: 前条第三項 → 破産法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/en/bankruptcy-act/art-133/par-3 · https://japanlaw.org/l/416AC0000000075/art-133/par-3 - art-134/par-5: 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 - art-134/par-5: 第三項 → 破産法 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/en/bankruptcy-act/art-134/par-3 · https://japanlaw.org/l/416AC0000000075/art-134/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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 第百三十四条第三項 — https://japanlaw.org/en/bankruptcy-act/art-134/par-3 · https://japanlaw.org/l/416AC0000000075/art-134/par-3 - 破産法 第百三十四条第四項 — https://japanlaw.org/en/bankruptcy-act/art-134/par-4 · https://japanlaw.org/l/416AC0000000075/art-134/par-4 - 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 --- ## 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