# 破産法 / Bankruptcy Act — 第九十九条 (Article 99)

- 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: 第九十九条 (Article 99)（劣後的破産債権等） — address `art-99`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/bankruptcy-act/art-99
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-99
- 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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### 第九十九条（劣後的破産債権等） — (Subordinate Bankruptcy Claims)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-99 · https://japanlaw.org/en/bankruptcy-act/art-99 · https://japanlaw.org/l/416AC0000000075/art-99</sup>

  **第一項**  次に掲げる債権（以下「劣後的破産債権」という。）は、他の破産債権（次項に規定する約定劣後破産債権を除く。）に後れる。
  <sup>art-99/par-1 · https://japanlaw.org/en/bankruptcy-act/art-99/par-1 · https://japanlaw.org/l/416AC0000000075/art-99/par-1</sup>
  The following claims (referred to below as "subordinate bankruptcy claims") are subordinated to other bankruptcy claims (excluding the consensually-subordinated bankruptcy claim prescribed in the following paragraph):
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  第九十七条第一号から第七号までに掲げる請求権
    <sup>art-99/par-1/item-1 · https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-1</sup>
    claims stated in Article 97, items (i) through (vii);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  破産手続開始後に期限が到来すべき確定期限付債権で無利息のもののうち、破産手続開始の時から期限に至るまでの期間の年数（その期間に一年に満たない端数があるときは、これを切り捨てるものとする。）に応じた債権に対する破産手続開始の時における法定利率による利息の額に相当する部分
    <sup>art-99/par-1/item-2 · https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-2</sup>
    with regard to a claim with a fixed due date that is to become due after the commencement of bankruptcy proceedings and bears no interest, the amount equivalent to the interest calculated based on the statutory interest rate at the time of commencement of the bankruptcy proceedings accrued for the number of years from the commencement of bankruptcy proceedings until the due date (any period of less than one year is rounded off);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  破産手続開始後に期限が到来すべき不確定期限付債権で無利息のもののうち、その債権額と破産手続開始の時における評価額との差額に相当する部分
    <sup>art-99/par-1/item-3 · https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-3</sup>
    with regard to a claim with an uncertain due date that is to become due after the commencement of bankruptcy proceedings and bears no interest, the difference between the amount of the claim and the appraised value of the claim as of the time of commencement of bankruptcy proceedings; and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  金額及び存続期間が確定している定期金債権のうち、各定期金につき第二号の規定に準じて算定される額の合計額（その額を各定期金の合計額から控除した額が破産手続開始の時における法定利率によりその定期金に相当する利息を生ずべき元本額を超えるときは、その超過額を加算した額）に相当する部分
    <sup>art-99/par-1/item-4 · https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-4</sup>
    with regard to a claim for periodic payments of which the amount and duration are fixed, the sum of the amounts calculated with regard to the respective periodic payments in accordance with the provisions of item (ii) (when the amount calculated by deducting the total from the total amount of periodic payments exceeds the amount of the principal which would accrue interest equivalent to the periodic payments when calculating at a statutory interest rate at the time of commencement of the bankruptcy proceedings, the amount in excess is added).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  破産債権者と破産者との間において、破産手続開始前に、当該債務者について破産手続が開始されたとすれば当該破産手続におけるその配当の順位が劣後的破産債権に後れる旨の合意がされた債権（以下「約定劣後破産債権」という。）は、劣後的破産債権に後れる。
  <sup>art-99/par-2 · https://japanlaw.org/en/bankruptcy-act/art-99/par-2 · https://japanlaw.org/l/416AC0000000075/art-99/par-2</sup>
  A claim for which the bankruptcy creditor and the bankrupt have reached an agreement prior to the commencement of bankruptcy proceedings to the effect that if bankruptcy proceedings are commenced against the bankrupt, the claim is subordinated to a subordinate bankruptcy claim in the order of priority for receiving a distribution in the bankruptcy proceedings (referred to below as an "consensually-subordinated bankruptcy claim") is subordinated to a subordinate bankruptcy claim.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-99/par-1: 次項 → 破産法 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — https://japanlaw.org/en/bankruptcy-act/art-99/par-2 · https://japanlaw.org/l/416AC0000000075/art-99/par-2
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), 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
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), 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
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第三号 (Article 97, paragraph (1), item (iii)), 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
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第四号 (Article 97, paragraph (1), item (iv)), 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
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第五号 (Article 97, paragraph (1), item (v)), 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
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第六号 (Article 97, paragraph (1), item (vi)), 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
- art-99/par-1/item-1: 第九十七条第一号から第七号まで → 破産法 第九十七条第一項第七号 (Article 97, paragraph (1), item (vii)), 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
- art-99/par-1/item-4: 第二号 → 破産法 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-2

## Cited by

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

- 破産法 第六十八条第二項（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-2 · https://japanlaw.org/l/416AC0000000075/art-68/par-2
- 破産法 第九十八条第一項（優先的破産債権） — https://japanlaw.org/en/bankruptcy-act/art-98/par-1 · https://japanlaw.org/l/416AC0000000075/art-98/par-1
- 破産法 第九十九条第一項（劣後的破産債権等） — https://japanlaw.org/en/bankruptcy-act/art-99/par-1 · https://japanlaw.org/l/416AC0000000075/art-99/par-1
- 破産法 第九十九条第一項第四号（劣後的破産債権等） — https://japanlaw.org/en/bankruptcy-act/art-99/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-4
- 破産法 第百四十八条第三項（財団債権となる請求権） — https://japanlaw.org/en/bankruptcy-act/art-148/par-3 · https://japanlaw.org/l/416AC0000000075/art-148/par-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
