# 破産法 / Bankruptcy Act — 第百四十八条 (Article 148)

- 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: 第百四十八条 (Article 148)（財団債権となる請求権） — address `art-148`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-148
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-148
- 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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### 第百四十八条（財団債権となる請求権） — (Claims Classified as Claims on the Estate)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-148 · https://japanlaw.org/en/bankruptcy-act/art-148 · https://japanlaw.org/l/416AC0000000075/art-148</sup>

**第一項**  次に掲げる請求権は、財団債権とする。
<sup>art-148/par-1 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1 · https://japanlaw.org/l/416AC0000000075/art-148/par-1</sup>
The following claims are claims on the estate:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  破産債権者の共同の利益のためにする裁判上の費用の請求権
  <sup>art-148/par-1/item-1 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-1</sup>
  a claim for expenses for court proceedings performed for the common interest of bankruptcy creditors;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  破産財団の管理、換価及び配当に関する費用の請求権
  <sup>art-148/par-1/item-2 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-2</sup>
  a claim for expenses for the administration, realization, and distribution of the bankruptcy estate;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  破産手続開始前の原因に基づいて生じた租税等の請求権（共助対象外国租税の請求権及び第九十七条第五号に掲げる請求権を除く。）であって、破産手続開始当時、まだ納期限の到来していないもの又は納期限から一年（その期間中に包括的禁止命令が発せられたことにより国税滞納処分をすることができない期間がある場合には、当該期間を除く。）を経過していないもの
  <sup>art-148/par-1/item-3 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-3</sup>
  a claim for tax, etc. arising from a cause occurring before the commencement of bankruptcy proceedings (excluding a claim for a foreign tax subject to mutual assistance and the claim stated in Article 97, item (v)), for which the due date of payment has not arrived or one year has not elapsed after the due date of payment by the time of commencement of bankruptcy proceedings (if a collection of national tax delinquency may not be made for a certain part of the one-year period due to the issuance of a comprehensive stay order during that period, that part of the period is excluded);
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **四**  破産財団に関し破産管財人がした行為によって生じた請求権
  <sup>art-148/par-1/item-4 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-4</sup>
  a claim arising from an act conducted by a bankruptcy trustee with respect to the bankruptcy estate;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **五**  事務管理又は不当利得により破産手続開始後に破産財団に対して生じた請求権
  <sup>art-148/par-1/item-5 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-5 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-5</sup>
  a claim arising against the bankruptcy estate after the commencement of bankruptcy proceedings that comes from management of affairs or unjust enrichment;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **六**  委任の終了又は代理権の消滅の後、急迫の事情があるためにした行為によって破産手続開始後に破産財団に対して生じた請求権
  <sup>art-148/par-1/item-6 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-6 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-6</sup>
  a claim arising against the bankruptcy estate after the commencement of bankruptcy proceedings from an act conducted due to pressing circumstances after the termination of the mandate or extinguishment of the authority of representation;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **七**  第五十三条第一項の規定により破産管財人が債務の履行をする場合において相手方が有する請求権
  <sup>art-148/par-1/item-7 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-7 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-7</sup>
  a claim held by the counterparty when a bankruptcy trustee performs the obligation pursuant to the provisions of Article 53, paragraph (1); and
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **八**  破産手続の開始によって双務契約の解約の申入れ（第五十三条第一項又は第二項の規定による賃貸借契約の解除を含む。）があった場合において破産手続開始後その契約の終了に至るまでの間に生じた請求権
  <sup>art-148/par-1/item-8 · https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-8 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-8</sup>
  a claim arising by reason of the commencement of bankruptcy proceedings, during the period after the commencement of bankruptcy proceedings until the end of the contract when a notice of termination of an executory contract (including the termination of a lease contract pursuant to the provisions of Article 53, paragraph (1) or (2)) is given.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  破産管財人が負担付遺贈の履行を受けたときは、その負担した義務の相手方が有する当該負担の利益を受けるべき請求権は、遺贈の目的の価額を超えない限度において、財団債権とする。
<sup>art-148/par-2 · https://japanlaw.org/en/bankruptcy-act/art-148/par-2 · https://japanlaw.org/l/416AC0000000075/art-148/par-2</sup>
If a bankruptcy trustee has received performance of a conditioned legacy, the claim held by the counterparty to whom the bankruptcy trustee bears duties to seek the benefit of the burden, is to be a claim on the estate as long as it does not exceed the target value of the bequest.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第百三条第二項及び第三項の規定は、第一項第七号及び前項に規定する財団債権について準用する。この場合において、当該財団債権が無利息債権又は定期金債権であるときは、当該債権の額は、当該債権が破産債権であるとした場合に第九十九条第一項第二号から第四号までに掲げる劣後的破産債権となるべき部分に相当する金額を控除した額とする。
<sup>art-148/par-3 · https://japanlaw.org/en/bankruptcy-act/art-148/par-3 · https://japanlaw.org/l/416AC0000000075/art-148/par-3</sup>
The provisions of Article 103, paragraphs (2) and (3) apply mutatis mutandis to the claims on the estate prescribed in paragraph (1), item (vii) and the preceding paragraph. In this case, if the claim on the estate is a claim without interest or claim for periodic payments, the amount of the claim is the amount obtained by deducting an amount equivalent to the part of the claim that is a subordinate bankruptcy claim stated in Article 99, paragraph (1), items (ii) through (iv), suppose the claim is treated as a bankruptcy claim.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  保全管理人が債務者の財産に関し権限に基づいてした行為によって生じた請求権は、財団債権とする。
<sup>art-148/par-4 · https://japanlaw.org/en/bankruptcy-act/art-148/par-4 · https://japanlaw.org/l/416AC0000000075/art-148/par-4</sup>
A claim arising from an act conducted by a temporary administrator based on their authority with respect to a debtor's property is to be a claim on the estate.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-148/par-1/item-3: 第九十七条第五号 → 破産法 第九十七条第一項第五号 (Article 97, paragraph (1), item (v)), art-97/par-1/item-5 — https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-5 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-5
- art-148/par-1/item-7: 第五十三条第一項 → 破産法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/bankruptcy-act/art-53/par-1 · https://japanlaw.org/l/416AC0000000075/art-53/par-1
- art-148/par-1/item-8: 第五十三条第一項 → 破産法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/bankruptcy-act/art-53/par-1 · https://japanlaw.org/l/416AC0000000075/art-53/par-1
- art-148/par-1/item-8: 第二項 → 破産法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/bankruptcy-act/art-53/par-2 · https://japanlaw.org/l/416AC0000000075/art-53/par-2
- art-148/par-3: 第百三条第二項 → 破産法 第百三条第二項 (Article 103, paragraph (2)), art-103/par-2 — https://japanlaw.org/en/bankruptcy-act/art-103/par-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2
- art-148/par-3: 第三項 → 破産法 第百三条第三項 (Article 103, paragraph (3)), art-103/par-3 — https://japanlaw.org/en/bankruptcy-act/art-103/par-3 · https://japanlaw.org/l/416AC0000000075/art-103/par-3
- art-148/par-3: 第一項第七号 → 破産法 第百四十八条第一項第七号 (Article 148, paragraph (1), item (vii)), art-148/par-1/item-7 — https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-7 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-7
- art-148/par-3: 前項 → 破産法 第百四十八条第二項 (Article 148, paragraph (2)), art-148/par-2 — https://japanlaw.org/en/bankruptcy-act/art-148/par-2 · https://japanlaw.org/l/416AC0000000075/art-148/par-2
- art-148/par-3: 第九十九条第一項第二号から第四号まで → 破産法 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-2
- art-148/par-3: 第九十九条第一項第二号から第四号まで → 破産法 第九十九条第一項第三号 (Article 99, paragraph (1), item (iii)), art-99/par-1/item-3 — https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-3
- art-148/par-3: 第九十九条第一項第二号から第四号まで → 破産法 第九十九条第一項第四号 (Article 99, paragraph (1), item (iv)), art-99/par-1/item-4 — https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-4

## Cited by

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

- 破産法 第九十一条第一項（保全管理命令） — https://japanlaw.org/en/bankruptcy-act/art-91/par-1 · https://japanlaw.org/l/416AC0000000075/art-91/par-1
- 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
- 破産法 第百五十二条第二項（破産財団不足の場合の弁済方法等） — https://japanlaw.org/en/bankruptcy-act/art-152/par-2 · https://japanlaw.org/l/416AC0000000075/art-152/par-2
- 破産法 第二百四十四条の十二第一項（保全管理命令） — https://japanlaw.org/en/bankruptcy-act/art-244-12/par-1 · https://japanlaw.org/l/416AC0000000075/art-244-12/par-1

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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