# 破産法 / Bankruptcy Act — 第七十一条 (Article 71) - 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: 第七十一条 (Article 71)（相殺の禁止） — address `art-71` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-71 - 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. --- ### 第七十一条（相殺の禁止） — (Stay of Set-Offs) caption: Ministry of Justice translation — Japanese Law Translation Database System art-71 · https://japanlaw.org/en/bankruptcy-act/art-71 · https://japanlaw.org/l/416AC0000000075/art-71 **第一項** 破産債権者は、次に掲げる場合には、相殺をすることができない。 art-71/par-1 · https://japanlaw.org/en/bankruptcy-act/art-71/par-1 · https://japanlaw.org/l/416AC0000000075/art-71/par-1 A bankruptcy creditor may not effect a set-off in the following cases: Ministry of Justice translation — Japanese Law Translation Database System **一** 破産手続開始後に破産財団に対して債務を負担したとき。 art-71/par-1/item-1 · https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-1 if the bankruptcy creditor has incurred a debt to the bankruptcy estate after the commencement of bankruptcy proceedings; Ministry of Justice translation — Japanese Law Translation Database System **二** 支払不能になった後に契約によって負担する債務を専ら破産債権をもってする相殺に供する目的で破産者の財産の処分を内容とする契約を破産者との間で締結し、又は破産者に対して債務を負担する者の債務を引き受けることを内容とする契約を締結することにより破産者に対して債務を負担した場合であって、当該契約の締結の当時、支払不能であったことを知っていたとき。 art-71/par-1/item-2 · https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-2 if the bankruptcy creditor has incurred a debt to the bankrupt after the bankrupt became unable to pay debts, under a contract with the bankrupt for disposing of the bankrupt's property with the intent to offset any debt to be incurred by the bankruptcy creditor under the contract exclusively against bankruptcy claims, or under a contract for incurring any debt owed by another person to the bankrupt, and the bankruptcy creditor knew that the bankrupt was unable to pay debts at the time of the conclusion of the contract; Ministry of Justice translation — Japanese Law Translation Database System **三** 支払の停止があった後に破産者に対して債務を負担した場合であって、その負担の当時、支払の停止があったことを知っていたとき。ただし、当該支払の停止があった時において支払不能でなかったときは、この限りでない。 art-71/par-1/item-3 · https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-3 if the bankruptcy creditor has incurred a debt to the bankrupt after the bankrupt suspended payments, and the bankruptcy creditor knew the fact that the bankrupt had suspended payments at the time of incurring of the debt; provided, however, that this does not apply if the bankrupt was not unable to pay debts at the time when the bankrupt suspended payments; and Ministry of Justice translation — Japanese Law Translation Database System **四** 破産手続開始の申立てがあった後に破産者に対して債務を負担した場合であって、その負担の当時、破産手続開始の申立てがあったことを知っていたとき。 art-71/par-1/item-4 · https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-4 if the bankruptcy creditor has incurred a debt to the bankrupt after a petition to commence bankruptcy proceedings was filed, and the bankruptcy creditor knew of the fact that a petition to commence bankruptcy proceedings had been filed at the time of incurring that debt. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項第二号から第四号までの規定は、これらの規定に規定する債務の負担が次の各号に掲げる原因のいずれかに基づく場合には、適用しない。 art-71/par-2 · https://japanlaw.org/en/bankruptcy-act/art-71/par-2 · https://japanlaw.org/l/416AC0000000075/art-71/par-2 The provisions of item (ii) through item (iv) of the preceding paragraph do not apply if the incurring of a debt prescribed in these provisions stems from any of the causes listed in the following items: Ministry of Justice translation — Japanese Law Translation Database System **一** 法定の原因 art-71/par-2/item-1 · https://japanlaw.org/en/bankruptcy-act/art-71/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-71/par-2/item-1 a statutory cause; Ministry of Justice translation — Japanese Law Translation Database System **二** 支払不能であったこと又は支払の停止若しくは破産手続開始の申立てがあったことを破産債権者が知った時より前に生じた原因 art-71/par-2/item-2 · https://japanlaw.org/en/bankruptcy-act/art-71/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-71/par-2/item-2 a cause that had occurred before the bankruptcy creditor came to know the fact that the bankrupt had been unable to pay debts, that the bankrupt had suspended payments, or that a petition to commence bankruptcy proceedings had been filed; or Ministry of Justice translation — Japanese Law Translation Database System **三** 破産手続開始の申立てがあった時より一年以上前に生じた原因 art-71/par-2/item-3 · https://japanlaw.org/en/bankruptcy-act/art-71/par-2/item-3 · https://japanlaw.org/l/416AC0000000075/art-71/par-2/item-3 a cause that had occurred not less than one year before a petition to commence bankruptcy proceedings was filed. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-71/par-2: 前項第二号から第四号まで → 破産法 第七十一条第一項第二号 (Article 71, paragraph (1), item (ii)), art-71/par-1/item-2 — https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-2 - art-71/par-2: 前項第二号から第四号まで → 破産法 第七十一条第一項第三号 (Article 71, paragraph (1), item (iii)), art-71/par-1/item-3 — https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-3 - art-71/par-2: 前項第二号から第四号まで → 破産法 第七十一条第一項第四号 (Article 71, paragraph (1), item (iv)), art-71/par-1/item-4 — https://japanlaw.org/en/bankruptcy-act/art-71/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-71/par-1/item-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 会社法 第五百七十四条第三項（破産手続開始の決定） — https://japanlaw.org/en/companies-act/art-574/par-3 · https://japanlaw.org/l/417AC0000000086/art-574/par-3 - 破産法 第七十一条第二項（相殺の禁止） — https://japanlaw.org/en/bankruptcy-act/art-71/par-2 · https://japanlaw.org/l/416AC0000000075/art-71/par-2 --- ## 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