# 破産法 / Bankruptcy Act — 第二百六十条 (Article 260) - 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: 第二百六十条 (Article 260)（否認の登記） — address `art-260` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/ja/bankruptcy-act/art-260 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-260 - 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. --- ### 第二百六十条（否認の登記） — (Registration of Avoidance) caption: Ministry of Justice translation — Japanese Law Translation Database System art-260 · https://japanlaw.org/ja/bankruptcy-act/art-260 · https://japanlaw.org/l/416AC0000000075/art-260 **第一項** 登記の原因である行為が否認されたときは、破産管財人は、否認の登記を申請しなければならない。登記が否認されたときも、同様とする。 art-260/par-1 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-1 · https://japanlaw.org/l/416AC0000000075/art-260/par-1 When an act constituting the cause of registration is avoided, a bankruptcy trustee must apply for a registration of avoidance. The same applies when a registration is avoided. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 登記官は、前項の否認の登記に係る権利に関する登記をするときは、職権で、次に掲げる登記を抹消しなければならない。 art-260/par-2 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2 When making a registration on a right pertaining to the registration of avoidance referred to in the preceding paragraph, a registrar must cancel the following registrations by their own authority: Ministry of Justice translation — Japanese Law Translation Database System **一** 当該否認の登記 art-260/par-2/item-1 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-1 registration of the avoidance in question; Ministry of Justice translation — Japanese Law Translation Database System **二** 否認された行為を登記原因とする登記又は否認された登記 art-260/par-2/item-2 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-2 registration arising from the avoided act as the cause of registration, or the avoided registration; and Ministry of Justice translation — Japanese Law Translation Database System **三** 前号の登記に後れる登記があるときは、当該登記 art-260/par-2/item-3 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-3 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-3 any subsequent registration made after the registration stated in the preceding item. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項に規定する場合において、否認された行為の後否認の登記がされるまでの間に、同項第二号に掲げる登記に係る権利を目的とする第三者の権利に関する登記（破産手続の関係において、その効力を主張することができるものに限る。）がされているときは、同項の規定にかかわらず、登記官は、職権で、当該否認の登記の抹消及び同号に掲げる登記に係る権利の破産者への移転の登記をしなければならない。 art-260/par-3 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-3 · https://japanlaw.org/l/416AC0000000075/art-260/par-3 In the case prescribed in the preceding paragraph, after an avoided act was made but before the registration of avoidance is made, if the registration whose subject matter is the right pertaining to the registration stated in item (ii) of that paragraph is made with respect to a third party's right (limited to the right whose effect may be asserted in relation to bankruptcy proceedings), notwithstanding the provisions of that paragraph, a registrar must cancel the registration of avoidance and make the registration of the transfer of the right pertaining to the registration stated in that item to the bankrupt by their own authority. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 裁判所書記官は、第一項の否認の登記がされている場合において、破産者について、破産手続開始の決定の取消し若しくは破産手続廃止の決定が確定したとき、又は破産手続終結の決定があったときは、職権で、遅滞なく、当該否認の登記の抹消を嘱託しなければならない。破産管財人が、第二項第二号に掲げる登記に係る権利を放棄し、否認の登記の抹消の嘱託の申立てをしたときも、同様とする。 art-260/par-4 · https://japanlaw.org/ja/bankruptcy-act/art-260/par-4 · https://japanlaw.org/l/416AC0000000075/art-260/par-4 When a registration of avoidance referred to in paragraph (1) is made, with regard to the bankrupt, if an order of reversal of the order commencing bankruptcy proceedings or an order of discontinuance of bankruptcy proceedings becomes final and binding, or an order of termination of bankruptcy proceedings is made, the court clerk must commission cancellation of the registration of avoidance by their own authority without delay. The same applies if a bankruptcy trustee has waived the right related to the registration stated in paragraph (2), item (ii) and has filed a petition for commission of cancellation of the registration of avoidance. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-260/par-2: 前項 → 破産法 第二百六十条第一項 (Article 260, paragraph (1)), art-260/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-260/par-1 · https://japanlaw.org/l/416AC0000000075/art-260/par-1 - art-260/par-2/item-3: 前号 → 破産法 第二百六十条第二項第二号 (Article 260, paragraph (2), item (ii)), art-260/par-2/item-2 — https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-2 - art-260/par-3: 前項 → 破産法 第二百六十条第二項 (Article 260, paragraph (2)), art-260/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-260/par-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2 - art-260/par-3: 同項第二号 → 破産法 第二百六十条第二項第二号 (Article 260, paragraph (2), item (ii)), art-260/par-2/item-2 — https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-2 - art-260/par-4: 第一項 → 破産法 第二百六十条第一項 (Article 260, paragraph (1)), art-260/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-260/par-1 · https://japanlaw.org/l/416AC0000000075/art-260/par-1 - art-260/par-4: 第二項第二号 → 破産法 第二百六十条第二項第二号 (Article 260, paragraph (2), item (ii)), art-260/par-2/item-2 — https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 破産法 第二百六十条第二項（否認の登記） — https://japanlaw.org/ja/bankruptcy-act/art-260/par-2 · https://japanlaw.org/l/416AC0000000075/art-260/par-2 - 破産法 第二百六十条第二項第三号（否認の登記） — https://japanlaw.org/ja/bankruptcy-act/art-260/par-2/item-3 · https://japanlaw.org/l/416AC0000000075/art-260/par-2/item-3 - 破産法 第二百六十条第三項（否認の登記） — https://japanlaw.org/ja/bankruptcy-act/art-260/par-3 · https://japanlaw.org/l/416AC0000000075/art-260/par-3 - 破産法 第二百六十条第四項（否認の登記） — https://japanlaw.org/ja/bankruptcy-act/art-260/par-4 · https://japanlaw.org/l/416AC0000000075/art-260/par-4 - 破産法 第二百六十一条第一項（非課税） — https://japanlaw.org/ja/bankruptcy-act/art-261/par-1 · https://japanlaw.org/l/416AC0000000075/art-261/par-1 - 破産法 第二百六十二条第一項（登録のある権利への準用） — https://japanlaw.org/ja/bankruptcy-act/art-262/par-1 · https://japanlaw.org/l/416AC0000000075/art-262/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