# 破産法 / Bankruptcy Act — 第二百四十二条 (Article 242)

- 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: 第二百四十二条 (Article 242)（限定承認又は財産分離等の後の相続財産の管理及び処分等） — address `art-242`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-242
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-242
- 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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### 第二百四十二条（限定承認又は財産分離等の後の相続財産の管理及び処分等） — (Administration and Disposal of Estate After Qualified Acceptance or Division of Property)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-242 · https://japanlaw.org/en/bankruptcy-act/art-242 · https://japanlaw.org/l/416AC0000000075/art-242</sup>

  **第一項**  相続人について破産手続開始の決定があった後、当該相続人が限定承認をしたとき、又は当該相続人について財産分離があったときは、破産管財人は、当該相続人の固有財産と分別して相続財産の管理及び処分をしなければならない。限定承認又は財産分離があった後に相続人について破産手続開始の決定があったときも、同様とする。
  <sup>art-242/par-1 · https://japanlaw.org/en/bankruptcy-act/art-242/par-1 · https://japanlaw.org/l/416AC0000000075/art-242/par-1</sup>
  After an order commencing bankruptcy proceedings is made against an heir, if the heir has made qualified acceptance or division of property has been conducted with regard to the heir, a bankruptcy trustee must administer and dispose of the estate separately from the heir's own property. The same applies if an order commencing bankruptcy proceedings is made against an heir after qualified acceptance was made or division of property was conducted.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  破産管財人が前項の規定による相続財産の管理及び処分を終えた場合において、残余財産があるときは、その残余財産のうち当該相続人に帰属すべき部分は、当該相続人の固有財産とみなす。この場合において、破産管財人は、その残余財産について、破産財団の財産目録及び貸借対照表を補充しなければならない。
  <sup>art-242/par-2 · https://japanlaw.org/en/bankruptcy-act/art-242/par-2 · https://japanlaw.org/l/416AC0000000075/art-242/par-2</sup>
  If there are any residual assets after a bankruptcy trustee has completed the administrative work and disposal of the estate pursuant to the provisions of the preceding paragraph, the part of the residual assets that should belong to the heir is deemed to be heir's own property. In this case, a bankruptcy trustee must supplement the bankruptcy estate's inventory of assets and balance sheet with regard to the residual assets.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  第一項前段及び前項の規定は、第二百三十八条第一項の規定により限定承認の効力を有する場合及び第二百四十条第三項の場合について準用する。
  <sup>art-242/par-3 · https://japanlaw.org/en/bankruptcy-act/art-242/par-3 · https://japanlaw.org/l/416AC0000000075/art-242/par-3</sup>
  The provisions of the first sentence of paragraph (1) and the preceding paragraph apply mutatis mutandis if unconditional acceptance has the effect of qualified acceptance pursuant to the provisions of Article 238, paragraph (1) and the case referred to in Article 240, paragraph (3).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-242/par-2: 前項 → 破産法 第二百四十二条第一項 (Article 242, paragraph (1)), art-242/par-1 — https://japanlaw.org/en/bankruptcy-act/art-242/par-1 · https://japanlaw.org/l/416AC0000000075/art-242/par-1
- art-242/par-3: 第一項 → 破産法 第二百四十二条第一項 (Article 242, paragraph (1)), art-242/par-1 — https://japanlaw.org/en/bankruptcy-act/art-242/par-1 · https://japanlaw.org/l/416AC0000000075/art-242/par-1
- art-242/par-3: 前項 → 破産法 第二百四十二条第二項 (Article 242, paragraph (2)), art-242/par-2 — https://japanlaw.org/en/bankruptcy-act/art-242/par-2 · https://japanlaw.org/l/416AC0000000075/art-242/par-2
- art-242/par-3: 第二百三十八条第一項 → 破産法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/en/bankruptcy-act/art-238/par-1 · https://japanlaw.org/l/416AC0000000075/art-238/par-1
- art-242/par-3: 第二百四十条第三項 → 破産法 第二百四十条第三項 (Article 240, paragraph (3)), art-240/par-3 — https://japanlaw.org/en/bankruptcy-act/art-240/par-3 · https://japanlaw.org/l/416AC0000000075/art-240/par-3

## Cited by

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

- 破産法 第二百四十二条第二項（限定承認又は財産分離等の後の相続財産の管理及び処分等） — https://japanlaw.org/en/bankruptcy-act/art-242/par-2 · https://japanlaw.org/l/416AC0000000075/art-242/par-2
- 破産法 第二百四十二条第三項（限定承認又は財産分離等の後の相続財産の管理及び処分等） — https://japanlaw.org/en/bankruptcy-act/art-242/par-3 · https://japanlaw.org/l/416AC0000000075/art-242/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
