# 破産法 / Bankruptcy Act — 第九十七条 (Article 97)

- 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: 第九十七条 (Article 97)（破産債権に含まれる請求権） — address `art-97`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-97
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-97
- 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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### 第九十七条（破産債権に含まれる請求権） — (Claims Included in the Scope of Bankruptcy Claims)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-97 · https://japanlaw.org/en/bankruptcy-act/art-97 · https://japanlaw.org/l/416AC0000000075/art-97</sup>

  **第一項**  次に掲げる債権（財団債権であるものを除く。）は、破産債権に含まれるものとする。
  <sup>art-97/par-1 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1 · https://japanlaw.org/l/416AC0000000075/art-97/par-1</sup>
  The following claims (excluding those falling within the scope of claims on the estate) are to be included in the scope of bankruptcy claims:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  破産手続開始後の利息の請求権
    <sup>art-97/par-1/item-1 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-1</sup>
    claims for interest arising after the commencement of bankruptcy proceedings;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  破産手続開始後の不履行による損害賠償又は違約金の請求権
    <sup>art-97/par-1/item-2 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-2</sup>
    claims for damages or penalty for a default arising after the commencement of bankruptcy proceedings;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  破産手続開始後の延滞税、利子税若しくは延滞金の請求権又はこれらに類する共助対象外国租税の請求権
    <sup>art-97/par-1/item-3 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-3</sup>
    claims for delinquent tax, interest tax, or delinquent charge arising after the commencement of bankruptcy proceedings, or claim for a foreign tax subject to mutual legal assistance similar to them;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  国税徴収法（昭和三十四年法律第百四十七号）又は国税徴収の例によって徴収することのできる請求権（以下「租税等の請求権」という。）であって、破産財団に関して破産手続開始後の原因に基づいて生ずるもの
    <sup>art-97/par-1/item-4 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-4</sup>
    claims that may be collected as provided for by the National Tax Collection Act (Act No. 147 of 1959) or by the procedure of the Act as that for collecting national tax (referred to below as "claim for tax, etc."), which arises against the bankruptcy estate from a cause that occurs after the commencement of bankruptcy proceedings;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  加算税（国税通則法（昭和三十七年法律第六十六号）第二条第四号に規定する過少申告加算税、無申告加算税、不納付加算税及び重加算税をいう。）若しくは加算金（地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号に規定する過少申告加算金、不申告加算金及び重加算金をいう。）の請求権又はこれらに類する共助対象外国租税の請求権
    <sup>art-97/par-1/item-5 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-5 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-5</sup>
    claims for an additional tax (meaning an additional tax for under reporting, additional tax for failure to file, additional tax for non-payment and heavy additional tax prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes (Act No. 66 of 1962)) or additional charge (meaning additional payment for under report, additional payment for failure to file, additional payment for non-payment, and heavy additional payment prescribed in Article 1, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950)), or claim for a foreign tax subject to mutual assistance similar to them;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  罰金、科料、刑事訴訟費用、追徴金又は過料の請求権（以下「罰金等の請求権」という。）
    <sup>art-97/par-1/item-6 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-6 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-6</sup>
    claims for a fine, petty fine, court costs for a criminal case, collection of delinquent payment, or civil fine (referred to below as "claim for a fine, etc.");
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **七**  破産手続参加の費用の請求権
    <sup>art-97/par-1/item-7 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-7 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-7</sup>
    claims for expenses for participation in bankruptcy proceedings;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **八**  第五十四条第一項（第五十八条第三項において準用する場合を含む。）に規定する相手方の損害賠償の請求権
    <sup>art-97/par-1/item-8 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-8 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-8</sup>
    claims for damages of the counterparty prescribed in Article 54, paragraph (1) (including as applied mutatis mutandis pursuant to Article 58, paragraph (3));
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **九**  第五十七条に規定する債権
    <sup>art-97/par-1/item-9 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-9 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-9</sup>
    claims prescribed in Article 57;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十**  第五十九条第一項の規定による請求権であって、相手方の有するもの
    <sup>art-97/par-1/item-10 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-10 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-10</sup>
    claims under the provisions of Article 59, paragraph (1), which is held by the other party;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十一**  第六十条第一項（同条第二項において準用する場合を含む。）に規定する債権
    <sup>art-97/par-1/item-11 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-11 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-11</sup>
    claims prescribed in Article 60, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article); and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二**  第百六十八条第二項第二号又は第三号に定める権利
    <sup>art-97/par-1/item-12 · https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-12 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-12</sup>
    rights specified in Article 168, paragraph (2), item (ii) or (iii).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-97/par-1/item-5: 国税通則法（昭和三十七年法律第六十六号）第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4
- art-97/par-1/item-5: 地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号 → e-Gov law 325AC0000000226, 第一条第一項第十四号 (Article 1, paragraph (1), item (xiv)), art-1/par-1/item-14 — not held in this collection
- art-97/par-1/item-8: 第五十四条第一項 → 破産法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/bankruptcy-act/art-54/par-1 · https://japanlaw.org/l/416AC0000000075/art-54/par-1
- art-97/par-1/item-8: 第五十八条第三項 → 破産法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/en/bankruptcy-act/art-58/par-3 · https://japanlaw.org/l/416AC0000000075/art-58/par-3
- art-97/par-1/item-9: 第五十七条 → 破産法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/bankruptcy-act/art-57 · https://japanlaw.org/l/416AC0000000075/art-57
- art-97/par-1/item-10: 第五十九条第一項 → 破産法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/bankruptcy-act/art-59/par-1 · https://japanlaw.org/l/416AC0000000075/art-59/par-1
- art-97/par-1/item-11: 第六十条第一項 → 破産法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/bankruptcy-act/art-60/par-1 · https://japanlaw.org/l/416AC0000000075/art-60/par-1
- art-97/par-1/item-11: 同条第二項 → 破産法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/bankruptcy-act/art-60/par-2 · https://japanlaw.org/l/416AC0000000075/art-60/par-2
- art-97/par-1/item-12: 第百六十八条第二項第二号 → 破産法 第百六十八条第二項第二号 (Article 168, paragraph (2), item (ii)), art-168/par-2/item-2 — https://japanlaw.org/en/bankruptcy-act/art-168/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-168/par-2/item-2
- art-97/par-1/item-12: 第三号 → 破産法 第百六十八条第二項第三号 (Article 168, paragraph (2), item (iii)), art-168/par-2/item-3 — https://japanlaw.org/en/bankruptcy-act/art-168/par-2/item-3 · https://japanlaw.org/l/416AC0000000075/art-168/par-2/item-3

## Cited by

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

- 破産法 第二条第五項（定義） — https://japanlaw.org/en/bankruptcy-act/art-2/par-5 · https://japanlaw.org/l/416AC0000000075/art-2/par-5
- 破産法 第九十九条第一項第一号（劣後的破産債権等） — https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-1
- 破産法 第百四十八条第一項第三号（財団債権となる請求権） — https://japanlaw.org/en/bankruptcy-act/art-148/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-148/par-1/item-3

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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