# 破産法 / Bankruptcy Act — 第四十三条 (Article 43) - 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: 第四十三条 (Article 43)（国税滞納処分等の取扱い） — address `art-43` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-43 - 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. --- ### 第四十三条（国税滞納処分等の取扱い） — (Handling of Collection of National Tax Delinquency) caption: Ministry of Justice translation — Japanese Law Translation Database System art-43 · https://japanlaw.org/en/bankruptcy-act/art-43 · https://japanlaw.org/l/416AC0000000075/art-43 **第一項** 破産手続開始の決定があった場合には、破産財団に属する財産に対する国税滞納処分（外国租税滞納処分を除く。次項において同じ。）は、することができない。 art-43/par-1 · https://japanlaw.org/en/bankruptcy-act/art-43/par-1 · https://japanlaw.org/l/416AC0000000075/art-43/par-1 If an order commencing bankruptcy proceedings is issued, collection of national tax delinquency (excluding a disposal of foreign tax delinquency; the same applies in the following paragraph) may not be made against property that belongs to the bankruptcy estate. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 破産財団に属する財産に対して国税滞納処分が既にされている場合には、破産手続開始の決定は、その国税滞納処分の続行を妨げない。 art-43/par-2 · https://japanlaw.org/en/bankruptcy-act/art-43/par-2 · https://japanlaw.org/l/416AC0000000075/art-43/par-2 If a collection of national tax delinquency has already been initiated against property that belongs to the bankruptcy estate, an order commencing bankruptcy proceedings does not preclude the continuation of the collection of national tax delinquency. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 破産手続開始の決定があったときは、破産手続が終了するまでの間は、罰金、科料及び追徴の時効は、進行しない。免責許可の申立てがあった後当該申立てについての裁判が確定するまでの間（破産手続開始の決定前に免責許可の申立てがあった場合にあっては、破産手続開始の決定後当該申立てについての裁判が確定するまでの間）も、同様とする。 art-43/par-3 · https://japanlaw.org/en/bankruptcy-act/art-43/par-3 · https://japanlaw.org/l/416AC0000000075/art-43/par-3 When an order commencing bankruptcy proceedings is issued, the prescription for a fine, petty fine, and collection of equivalent value do not proceed until the bankruptcy proceedings are closed. The same applies during the period after a petition for a grant of discharge is filed until a judicial decision on the petition becomes final and binding (if a petition for a grant of discharge is filed before an order commencing bankruptcy proceedings is issued, during the period after an order commencing bankruptcy proceedings is issued until a judicial decision on the petition becomes final and binding). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-43/par-1: 次項 → 破産法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/bankruptcy-act/art-43/par-2 · https://japanlaw.org/l/416AC0000000075/art-43/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 破産法 第四十三条第一項（国税滞納処分等の取扱い） — https://japanlaw.org/en/bankruptcy-act/art-43/par-1 · https://japanlaw.org/l/416AC0000000075/art-43/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