# 破産法 / Bankruptcy Act — 第八十八条 (Article 88) - 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: 第八十八条 (Article 88)（破産管財人の任務終了の場合の報告義務等） — address `art-88` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-88 - 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. --- ### 第八十八条（破産管財人の任務終了の場合の報告義務等） — (Bankruptcy Trustees' Duty to Report upon Termination of Duties) caption: Ministry of Justice translation — Japanese Law Translation Database System art-88 · https://japanlaw.org/en/bankruptcy-act/art-88 · https://japanlaw.org/l/416AC0000000075/art-88 **第一項** 破産管財人の任務が終了した場合には、破産管財人は、遅滞なく、計算の報告書を裁判所に提出しなければならない。 art-88/par-1 · https://japanlaw.org/en/bankruptcy-act/art-88/par-1 · https://japanlaw.org/l/416AC0000000075/art-88/par-1 A bankruptcy trustee must submit a report of account to the court without delay upon the termination of their duties. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の場合において、破産管財人が欠けたときは、同項の計算の報告書は、同項の規定にかかわらず、後任の破産管財人が提出しなければならない。 art-88/par-2 · https://japanlaw.org/en/bankruptcy-act/art-88/par-2 · https://japanlaw.org/l/416AC0000000075/art-88/par-2 In the case referred to in the preceding paragraph, if there is a vacancy in the office of the bankruptcy trustee, the report of account stated in that paragraph must be submitted by a successor bankruptcy trustee, notwithstanding the provisions of that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項又は前項の場合には、第一項の破産管財人又は前項の後任の破産管財人は、破産管財人の任務終了による債権者集会への計算の報告を目的として第百三十五条第一項本文の申立てをしなければならない。 art-88/par-3 · https://japanlaw.org/en/bankruptcy-act/art-88/par-3 · https://japanlaw.org/l/416AC0000000075/art-88/par-3 In the case referred to in paragraph (1) or the preceding paragraph, the bankruptcy trustee stated in paragraph (1) or the successor bankruptcy trustee stated in the preceding paragraph must file a petition stated in the main clause of Article 135, paragraph (1) for the purpose of making a report of account to a creditors' meeting upon the termination of the bankruptcy trustee's office. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 破産者、破産債権者又は後任の破産管財人（第二項の後任の破産管財人を除く。）は、前項の申立てにより招集される債権者集会の期日において、第一項又は第二項の計算について異議を述べることができる。 art-88/par-4 · https://japanlaw.org/en/bankruptcy-act/art-88/par-4 · https://japanlaw.org/l/416AC0000000075/art-88/par-4 The bankrupt, a bankruptcy creditor, or successor bankruptcy trustee (excluding the successor bankruptcy trustee stated in paragraph (2)) may make an objection to the report of account stated in paragraph (1) or paragraph (2) on the date of a creditors' meeting convoked upon the petition stated in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項の債権者集会の期日と第一項又は第二項の規定による計算の報告書の提出日との間には、三日以上の期間を置かなければならない。 art-88/par-5 · https://japanlaw.org/en/bankruptcy-act/art-88/par-5 · https://japanlaw.org/l/416AC0000000075/art-88/par-5 There must be an interval of three days or more between the date of a creditors' meeting stated in the preceding paragraph and the date of submission of a report of account under the provisions of paragraph (1) or paragraph (2). Ministry of Justice translation — Japanese Law Translation Database System **第六項** 第四項の債権者集会の期日において同項の異議がなかった場合には、第一項又は第二項の計算は、承認されたものとみなす。 art-88/par-6 · https://japanlaw.org/en/bankruptcy-act/art-88/par-6 · https://japanlaw.org/l/416AC0000000075/art-88/par-6 If an objection stated in paragraph (4) is not made on the date of a creditors' meeting stated in that paragraph, it is deemed that the account stated in paragraph (1) or paragraph (2) has been approved. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-88/par-2: 前項 → 破産法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/bankruptcy-act/art-88/par-1 · https://japanlaw.org/l/416AC0000000075/art-88/par-1 - art-88/par-3: 第一項 → 破産法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/bankruptcy-act/art-88/par-1 · https://japanlaw.org/l/416AC0000000075/art-88/par-1 - art-88/par-3: 前項 → 破産法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/bankruptcy-act/art-88/par-2 · https://japanlaw.org/l/416AC0000000075/art-88/par-2 - art-88/par-3: 第百三十五条第一項 → 破産法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/en/bankruptcy-act/art-135/par-1 · https://japanlaw.org/l/416AC0000000075/art-135/par-1 - art-88/par-4: 第二項 → 破産法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/bankruptcy-act/art-88/par-2 · https://japanlaw.org/l/416AC0000000075/art-88/par-2 - art-88/par-4: 前項 → 破産法 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — https://japanlaw.org/en/bankruptcy-act/art-88/par-3 · https://japanlaw.org/l/416AC0000000075/art-88/par-3 - art-88/par-4: 第一項 → 破産法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/bankruptcy-act/art-88/par-1 · https://japanlaw.org/l/416AC0000000075/art-88/par-1 - art-88/par-5: 前項 → 破産法 第八十八条第四項 (Article 88, paragraph (4)), art-88/par-4 — https://japanlaw.org/en/bankruptcy-act/art-88/par-4 · https://japanlaw.org/l/416AC0000000075/art-88/par-4 - art-88/par-5: 第一項 → 破産法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/bankruptcy-act/art-88/par-1 · https://japanlaw.org/l/416AC0000000075/art-88/par-1 - art-88/par-5: 第二項 → 破産法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/bankruptcy-act/art-88/par-2 · https://japanlaw.org/l/416AC0000000075/art-88/par-2 - art-88/par-6: 第四項 → 破産法 第八十八条第四項 (Article 88, paragraph (4)), art-88/par-4 — https://japanlaw.org/en/bankruptcy-act/art-88/par-4 · https://japanlaw.org/l/416AC0000000075/art-88/par-4 - art-88/par-6: 第一項 → 破産法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/bankruptcy-act/art-88/par-1 · https://japanlaw.org/l/416AC0000000075/art-88/par-1 - art-88/par-6: 第二項 → 破産法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/bankruptcy-act/art-88/par-2 · https://japanlaw.org/l/416AC0000000075/art-88/par-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 破産法 第八十八条第二項（破産管財人の任務終了の場合の報告義務等） — https://japanlaw.org/en/bankruptcy-act/art-88/par-2 · https://japanlaw.org/l/416AC0000000075/art-88/par-2 - 破産法 第八十八条第三項（破産管財人の任務終了の場合の報告義務等） — https://japanlaw.org/en/bankruptcy-act/art-88/par-3 · https://japanlaw.org/l/416AC0000000075/art-88/par-3 - 破産法 第八十八条第四項（破産管財人の任務終了の場合の報告義務等） — https://japanlaw.org/en/bankruptcy-act/art-88/par-4 · https://japanlaw.org/l/416AC0000000075/art-88/par-4 - 破産法 第八十八条第五項（破産管財人の任務終了の場合の報告義務等） — https://japanlaw.org/en/bankruptcy-act/art-88/par-5 · https://japanlaw.org/l/416AC0000000075/art-88/par-5 - 破産法 第八十八条第六項（破産管財人の任務終了の場合の報告義務等） — https://japanlaw.org/en/bankruptcy-act/art-88/par-6 · https://japanlaw.org/l/416AC0000000075/art-88/par-6 - 破産法 第八十九条第一項 — https://japanlaw.org/en/bankruptcy-act/art-89/par-1 · https://japanlaw.org/l/416AC0000000075/art-89/par-1 - 破産法 第八十九条第二項 — https://japanlaw.org/en/bankruptcy-act/art-89/par-2 · https://japanlaw.org/l/416AC0000000075/art-89/par-2 - 破産法 第八十九条第三項 — https://japanlaw.org/en/bankruptcy-act/art-89/par-3 · https://japanlaw.org/l/416AC0000000075/art-89/par-3 - 破産法 第八十九条第四項 — https://japanlaw.org/en/bankruptcy-act/art-89/par-4 · https://japanlaw.org/l/416AC0000000075/art-89/par-4 - 破産法 第二百二十条第一項（破産手続終結の決定） — https://japanlaw.org/en/bankruptcy-act/art-220/par-1 · https://japanlaw.org/l/416AC0000000075/art-220/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