# 破産法 / Bankruptcy Act — 第二百六十一条 (Article 261) - 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: 第二百六十一条 (Article 261)（非課税） — address `art-261` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-261 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-261 - 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. --- ### 第二百六十一条（非課税） — (Exclusion from Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-261 · https://japanlaw.org/en/bankruptcy-act/art-261 · https://japanlaw.org/l/416AC0000000075/art-261 **第一項** 第二百五十七条から前条までの規定による登記については、登録免許税を課さない。 art-261/par-1 · https://japanlaw.org/en/bankruptcy-act/art-261/par-1 · https://japanlaw.org/l/416AC0000000075/art-261/par-1 Registration and license tax is not imposed on the registrations under the provisions of Article 257 through the preceding Article. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-261/par-1: 第二百五十七条から前条まで → 破産法 第二百五十七条 (Article 257), art-257 — https://japanlaw.org/en/bankruptcy-act/art-257 · https://japanlaw.org/l/416AC0000000075/art-257 - art-261/par-1: 第二百五十七条から前条まで → 破産法 第二百五十八条 (Article 258), art-258 — https://japanlaw.org/en/bankruptcy-act/art-258 · https://japanlaw.org/l/416AC0000000075/art-258 - art-261/par-1: 第二百五十七条から前条まで → 破産法 第二百五十九条 (Article 259), art-259 — https://japanlaw.org/en/bankruptcy-act/art-259 · https://japanlaw.org/l/416AC0000000075/art-259 - art-261/par-1: 第二百五十七条から前条まで → 破産法 第二百六十条 (Article 260), art-260 — https://japanlaw.org/en/bankruptcy-act/art-260 · https://japanlaw.org/l/416AC0000000075/art-260 ## Cited by 1 provision cites this one. No official source publishes this direction. - 破産法 第二百六十二条第一項（登録のある権利への準用） — https://japanlaw.org/en/bankruptcy-act/art-262/par-1 · https://japanlaw.org/l/416AC0000000075/art-262/par-1 --- ## 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