# 破産法 / Bankruptcy Act — 第百条 (Article 100) - 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: 第百条 (Article 100)（破産債権の行使） — address `art-100` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/ja/bankruptcy-act/art-100 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-100 - 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. --- ### 第百条（破産債権の行使） — (Enforcement of Bankruptcy Claims) caption: Ministry of Justice translation — Japanese Law Translation Database System art-100 · https://japanlaw.org/ja/bankruptcy-act/art-100 · https://japanlaw.org/l/416AC0000000075/art-100 **第一項** 破産債権は、この法律に特別の定めがある場合を除き、破産手続によらなければ、行使することができない。 art-100/par-1 · https://japanlaw.org/ja/bankruptcy-act/art-100/par-1 · https://japanlaw.org/l/416AC0000000075/art-100/par-1 Except as otherwise provided for in this Act, a bankruptcy claim may not be enforced without going through bankruptcy proceedings. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定は、次に掲げる行為によって破産債権である租税等の請求権（共助対象外国租税の請求権を除く。）を行使する場合については、適用しない。 art-100/par-2 · https://japanlaw.org/ja/bankruptcy-act/art-100/par-2 · https://japanlaw.org/l/416AC0000000075/art-100/par-2 The provisions of the preceding paragraph do not apply when enforcing a claim for tax, etc. (excluding a foreign tax claim subject to mutual assistance), which is a bankruptcy claim, through the following acts: Ministry of Justice translation — Japanese Law Translation Database System **一** 破産手続開始の時に破産財団に属する財産に対して既にされている国税滞納処分 art-100/par-2/item-1 · https://japanlaw.org/ja/bankruptcy-act/art-100/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-100/par-2/item-1 collection of national tax delinquency that has already been made, at the time of commencement of bankruptcy proceedings, against the property that belongs to the bankruptcy estate; and Ministry of Justice translation — Japanese Law Translation Database System **二** 徴収の権限を有する者による還付金又は過誤納金の充当 art-100/par-2/item-2 · https://japanlaw.org/ja/bankruptcy-act/art-100/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-100/par-2/item-2 appropriation of a refund or payment in excess, which is enforced by a person with the authority to collect. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-100/par-2: 前項 → 破産法 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-100/par-1 · https://japanlaw.org/l/416AC0000000075/art-100/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 破産法 第百条第二項（破産債権の行使） — https://japanlaw.org/ja/bankruptcy-act/art-100/par-2 · https://japanlaw.org/l/416AC0000000075/art-100/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