# 破産法 / Bankruptcy Act — 第六十七条 (Article 67)

- 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: 第六十七条 (Article 67)（相殺権） — address `art-67`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-67
- 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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### 第六十七条（相殺権） — (Right to Set-Off)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-67 · https://japanlaw.org/en/bankruptcy-act/art-67 · https://japanlaw.org/l/416AC0000000075/art-67</sup>

    **第一項**  破産債権者は、破産手続開始の時において破産者に対して債務を負担するときは、破産手続によらないで、相殺をすることができる。
    <sup>art-67/par-1 · https://japanlaw.org/en/bankruptcy-act/art-67/par-1 · https://japanlaw.org/l/416AC0000000075/art-67/par-1</sup>
    If owing a debt to the bankrupt at the time of commencement of bankruptcy proceedings, a bankruptcy creditor may offset the debt without going through bankruptcy proceedings.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  破産債権者の有する債権が破産手続開始の時において期限付若しくは解除条件付であるとき、又は第百三条第二項第一号に掲げるものであるときでも、破産債権者が前項の規定により相殺をすることを妨げない。破産債権者の負担する債務が期限付若しくは条件付であるとき、又は将来の請求権に関するものであるときも、同様とする。
    <sup>art-67/par-2 · https://japanlaw.org/en/bankruptcy-act/art-67/par-2 · https://japanlaw.org/l/416AC0000000075/art-67/par-2</sup>
    Even when a claim held by a bankruptcy creditor is subject to a due date or condition subsequent at the time of the commencement of bankruptcy proceedings or it falls within the category of claims stated in Article 103, paragraph (2), item (i), this does not preclude the bankruptcy creditor from offsetting a debt pursuant to the provisions of the preceding paragraph. The same applies when a debt owed by a bankruptcy creditor is subject to a due date or condition or it relates to a claim which may arise in the future.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-67/par-2: 第百三条第二項第一号 → 破産法 第百三条第二項第一号 (Article 103, paragraph (2), item (i)), art-103/par-2/item-1 — https://japanlaw.org/en/bankruptcy-act/art-103/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-103/par-2/item-1
- art-67/par-2: 前項 → 破産法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/bankruptcy-act/art-67/par-1 · https://japanlaw.org/l/416AC0000000075/art-67/par-1

## Cited by

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

- 破産法 第六十七条第二項（相殺権） — https://japanlaw.org/en/bankruptcy-act/art-67/par-2 · https://japanlaw.org/l/416AC0000000075/art-67/par-2
- 破産法 第六十八条第一項（相殺に供することができる破産債権の額） — https://japanlaw.org/en/bankruptcy-act/art-68/par-1 · https://japanlaw.org/l/416AC0000000075/art-68/par-1
- 破産法 第七十三条第一項（破産管財人の催告権） — https://japanlaw.org/en/bankruptcy-act/art-73/par-1 · https://japanlaw.org/l/416AC0000000075/art-73/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
