# 破産法 / Bankruptcy Act — 第百九十六条 (Article 196)

- 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: 第百九十六条 (Article 196)（配当表） — address `art-196`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-196
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-196
- 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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### 第百九十六条（配当表） — (Distribution Lists)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-196 · https://japanlaw.org/en/bankruptcy-act/art-196 · https://japanlaw.org/l/416AC0000000075/art-196</sup>

  **第一項**  破産管財人は、前条第二項の規定による許可があったときは、遅滞なく、次に掲げる事項を記載した配当表を作成し、これを裁判所に提出しなければならない。
  <sup>art-196/par-1 · https://japanlaw.org/en/bankruptcy-act/art-196/par-1 · https://japanlaw.org/l/416AC0000000075/art-196/par-1</sup>
  A bankruptcy trustee must prepare a distribution list stating the following particulars and submit it to the court without delay when permission under the provisions of paragraph (2) of the preceding Article is granted:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  最後配当の手続に参加することができる破産債権者の氏名又は名称及び住所
    <sup>art-196/par-1/item-1 · https://japanlaw.org/en/bankruptcy-act/art-196/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-196/par-1/item-1</sup>
    the name and address of a bankruptcy creditor that may participate in the procedure for a final distribution;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  最後配当の手続に参加することができる債権の額
    <sup>art-196/par-1/item-2 · https://japanlaw.org/en/bankruptcy-act/art-196/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-196/par-1/item-2</sup>
    the amount of claim that may enter into the procedure for a final distribution; and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  最後配当をすることができる金額
    <sup>art-196/par-1/item-3 · https://japanlaw.org/en/bankruptcy-act/art-196/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-196/par-1/item-3</sup>
    the amount available for a final distribution.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  前項第二号に掲げる事項は、優先的破産債権、劣後的破産債権及び約定劣後破産債権をそれぞれ他の破産債権と区分し、優先的破産債権については第九十八条第二項に規定する優先順位に従い、これを記載しなければならない。
  <sup>art-196/par-2 · https://japanlaw.org/en/bankruptcy-act/art-196/par-2 · https://japanlaw.org/l/416AC0000000075/art-196/par-2</sup>
  The particulars stated in item (ii) of the preceding paragraph must be stated by distinguishing each of preferred bankruptcy claims, subordinate bankruptcy claims, and consensually-subordinated bankruptcy claims from other bankruptcy claims, and with regard to preferred bankruptcy claims, the particulars must be stated in the order of priority prescribed in Article 98, paragraph (2).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  破産管財人は、別除権に係る根抵当権によって担保される破産債権については、当該破産債権を有する破産債権者が、破産管財人に対し、当該根抵当権の行使によって弁済を受けることができない債権の額を証明しない場合においても、これを配当表に記載しなければならない。この場合においては、前条第二項の規定による許可があった日における当該破産債権のうち極度額を超える部分の額を最後配当の手続に参加することができる債権の額とする。
  <sup>art-196/par-3 · https://japanlaw.org/en/bankruptcy-act/art-196/par-3 · https://japanlaw.org/l/416AC0000000075/art-196/par-3</sup>
  With regard to bankruptcy claims secured by a revolving mortgage which pertains to a right of separate satisfaction, a bankruptcy trustee must state the claims in the distribution list even if the bankruptcy creditor that holds the bankruptcy claims does not prove to the bankruptcy trustee the amount of the claims for which payment cannot be received by exercising the revolving mortgage. In this case, the part of the amount of the bankruptcy claims on the day on which permission under the provisions of paragraph (2) of the preceding Article was granted, which exceeds the maximum amount, is to be the amount of the claims that may enter into the procedure for a final distribution.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第四項**  前項の規定は、第百八条第二項に規定する抵当権（根抵当権であるものに限る。）を有する者について準用する。
  <sup>art-196/par-4 · https://japanlaw.org/en/bankruptcy-act/art-196/par-4 · https://japanlaw.org/l/416AC0000000075/art-196/par-4</sup>
  The provisions of the preceding paragraph apply mutatis mutandis to a person that holds a mortgage prescribed in Article 108, paragraph (2) (limited to one that is a revolving mortgage).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-196/par-1: 前条第二項 → 破産法 第百九十五条第二項 (Article 195, paragraph (2)), art-195/par-2 — https://japanlaw.org/en/bankruptcy-act/art-195/par-2 · https://japanlaw.org/l/416AC0000000075/art-195/par-2
- art-196/par-2: 前項第二号 → 破産法 第百九十六条第一項第二号 (Article 196, paragraph (1), item (ii)), art-196/par-1/item-2 — https://japanlaw.org/en/bankruptcy-act/art-196/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-196/par-1/item-2
- art-196/par-2: 第九十八条第二項 → 破産法 第九十八条第二項 (Article 98, paragraph (2)), art-98/par-2 — https://japanlaw.org/en/bankruptcy-act/art-98/par-2 · https://japanlaw.org/l/416AC0000000075/art-98/par-2
- art-196/par-3: 前条第二項 → 破産法 第百九十五条第二項 (Article 195, paragraph (2)), art-195/par-2 — https://japanlaw.org/en/bankruptcy-act/art-195/par-2 · https://japanlaw.org/l/416AC0000000075/art-195/par-2
- art-196/par-4: 前項 → 破産法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/bankruptcy-act/art-196/par-3 · https://japanlaw.org/l/416AC0000000075/art-196/par-3
- art-196/par-4: 第百八条第二項 → 破産法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/en/bankruptcy-act/art-108/par-2 · https://japanlaw.org/l/416AC0000000075/art-108/par-2

## Cited by

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

- 破産法 第百九十六条第二項（配当表） — https://japanlaw.org/en/bankruptcy-act/art-196/par-2 · https://japanlaw.org/l/416AC0000000075/art-196/par-2
- 破産法 第百九十六条第四項（配当表） — https://japanlaw.org/en/bankruptcy-act/art-196/par-4 · https://japanlaw.org/l/416AC0000000075/art-196/par-4
- 破産法 第百九十七条第一項（配当の公告等） — https://japanlaw.org/en/bankruptcy-act/art-197/par-1 · https://japanlaw.org/l/416AC0000000075/art-197/par-1
- 破産法 第百九十八条第四項（破産債権の除斥等） — https://japanlaw.org/en/bankruptcy-act/art-198/par-4 · https://japanlaw.org/l/416AC0000000075/art-198/par-4
- 破産法 第二百四条第二項（簡易配当） — https://japanlaw.org/en/bankruptcy-act/art-204/par-2 · https://japanlaw.org/l/416AC0000000075/art-204/par-2
- 破産法 第二百五条第一項（準用） — https://japanlaw.org/en/bankruptcy-act/art-205/par-1 · https://japanlaw.org/l/416AC0000000075/art-205/par-1
- 破産法 第二百八条第三項 — https://japanlaw.org/en/bankruptcy-act/art-208/par-3 · https://japanlaw.org/l/416AC0000000075/art-208/par-3
- 破産法 第二百九条第三項（中間配当） — https://japanlaw.org/en/bankruptcy-act/art-209/par-3 · https://japanlaw.org/l/416AC0000000075/art-209/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
