# 破産法 / Bankruptcy Act — 第二百六十八条 (Article 268) - 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: 第二百六十八条 (Article 268)（説明及び検査の拒絶等の罪） — address `art-268` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/ja/bankruptcy-act/art-268 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-268 - 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. --- ### 第二百六十八条（説明及び検査の拒絶等の罪） — (Crime of Refusal of Explanation or Inspection) caption: Ministry of Justice translation — Japanese Law Translation Database System art-268 · https://japanlaw.org/ja/bankruptcy-act/art-268 · https://japanlaw.org/l/416AC0000000075/art-268 **第一項** 第四十条第一項（同条第二項において準用する場合を含む。）、第二百三十条第一項（同条第二項において準用する場合を含む。）又は第二百四十四条の六第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をした者は、三年以下の拘禁刑若しくは三百万円以下の罰金に処し、又はこれを併科する。第九十六条第一項において準用する第四十条第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をした者も、同様とする。 art-268/par-1 · https://japanlaw.org/ja/bankruptcy-act/art-268/par-1 · https://japanlaw.org/l/416AC0000000075/art-268/par-1 A person that , has refused to give an explanation or has given a false explanation in violation of the provisions of Article 40, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article), Article 230, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) or Article 244-6, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) is punishable by imprisonment for not more than three years or a fine of not more than three million yen, or both. The same applies to a person that has refused to give an explanation or has given a false explanation in violation of the provisions of Article 40, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) as applied mutatis mutandis pursuant to Article 96, paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第四十条第一項第二号から第五号までに掲げる者若しくは当該各号に掲げる者であった者、第二百三十条第一項各号に掲げる者（相続人を除く。）若しくは同項第二号若しくは第三号に掲げる者（相続人を除く。）であった者又は第二百四十四条の六第一項各号に掲げる者若しくは同項各号に掲げる者であった者（以下この項において「説明義務者」という。）の代表者、代理人、使用人その他の従業者（以下この項及び第四項において「代表者等」という。）が、その説明義務者の業務に関し、第四十条第一項（同条第二項において準用する場合を含む。）、第二百三十条第一項（同条第二項において準用する場合を含む。）又は第二百四十四条の六第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をしたときも、前項前段と同様とする。説明義務者の代表者等が、その説明義務者の業務に関し、第九十六条第一項において準用する第四十条第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をしたときも、同様とする。 art-268/par-2 · https://japanlaw.org/ja/bankruptcy-act/art-268/par-2 · https://japanlaw.org/l/416AC0000000075/art-268/par-2 The provisions of the first sentence of the preceding paragraph also apply when a representative, agent, employee, or other worker (referred to below as a "representative, etc." in this paragraph and paragraph (4)) of a person stated in Article 40, paragraph (1), items (ii) through (v) or a person that was a person stated in these items, or of a person stated in each item of Article 230, paragraph (1) (excluding an heir) or a person that was a person stated in item (ii) or (iii) of Article 230, paragraph (1) (excluding an heir), or of a person stated in each item of Article 244-6, paragraph (1) or a person that was a person stated in these items (each of those persons is referred to below as a "person with a duty to explain" in this paragraph), in connection with the business of the person with a duty to explain has refused to give an explanation or has given a false explanation in violation of the provisions of Article 40, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article), Article 230, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article), or Article 244-6, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article). The same applies when a representative, etc. of a person with a duty to explain has refused to give an explanation or has given a false explanation in connection with the business of the person with a duty to explain, in violation of the provisions of Article 40, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) as applied mutatis mutandis pursuant to Article 96, paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System **第三項** 破産者が第八十三条第一項（第九十六条第一項において準用する場合を含む。）の規定による検査を拒んだとき、相続財産について破産手続開始の決定があった場合において第二百三十条第一項第二号若しくは第三号に掲げる者が第八十三条第一項の規定による検査を拒んだとき又は信託財産について破産手続開始の決定があった場合において受託者等が同項（第九十六条第一項において準用する場合を含む。）の規定による検査を拒んだときも、第一項前段と同様とする。 art-268/par-3 · https://japanlaw.org/ja/bankruptcy-act/art-268/par-3 · https://japanlaw.org/l/416AC0000000075/art-268/par-3 The provisions of the first sentence of paragraph (1) also apply when the bankrupt has refused an inspection under the provisions of Article 83, paragraph (1) (including as applied mutatis mutandis pursuant to Article 96, paragraph (1)), when an order commencing bankruptcy proceedings is issued against the estate and a person stated in Article 230, paragraph (1), item (ii) or (iii) has refused an inspection under the provisions of Article 83, paragraph (1), or when an order commencing bankruptcy proceedings is issued against the trust property and the trustee, etc. has refused an inspection under the provisions of Article 83, paragraph (1) (including as applied mutatis mutandis pursuant to Article 96, paragraph (1)). Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第八十三条第二項に規定する破産者の子会社等（同条第三項において破産者の子会社等とみなされるものを含む。以下この項において同じ。）の代表者等が、その破産者の子会社等の業務に関し、同条第二項（第九十六条第一項において準用する場合を含む。以下この項において同じ。）の規定による説明を拒み、若しくは虚偽の説明をし、又は第八十三条第二項の規定による検査を拒んだときも、第一項前段と同様とする。 art-268/par-4 · https://japanlaw.org/ja/bankruptcy-act/art-268/par-4 · https://japanlaw.org/l/416AC0000000075/art-268/par-4 The provisions of the first sentence of paragraph (1) also apply when a representative, etc. of the bankrupt's subsidiary company, etc. prescribed in Article 83, paragraph (2) (including one that is deemed to be the bankrupt's subsidiary company, etc. under paragraph (3) of that Article; the same applies below in this paragraph) has refused to give an explanation under the provisions of paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 96, paragraph (1); the same applies below in this paragraph) or has given a false explanation, or has refused an inspection under the provisions of Article 83, paragraph (2) in connection with the business of the bankrupt's subsidiary company, etc. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The provisions of the first sentence of paragraph (1) also apply when a representative, etc. of the bankrupt's subsidiary company, etc. prescribed in Article 83, paragraph (2) (including one that is deemed to be the bankrupt's subsidiary company, etc. under paragraph (3) of that Article; the same applies below in this paragraph has refused to give an explanation under the provisions of paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 96, paragraph (1); the same applies below in this paragraph) or has given a false explanation, or has refused an inspection under the provisions of Article 83, paragraph (2) in connection with the business of the bankrupt's subsidiary company, etc." — https://www.japaneselawtranslation.go.jp/en/laws/view/4895/tb --- ## Cites - art-268/par-1: 第四十条第一項 → 破産法 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-1 · https://japanlaw.org/l/416AC0000000075/art-40/par-1 - art-268/par-1: 同条第二項 → 破産法 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-2 · https://japanlaw.org/l/416AC0000000075/art-40/par-2 - art-268/par-1: 第二百三十条第一項 → 破産法 第二百三十条第一項 (Article 230, paragraph (1)), art-230/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-1 · https://japanlaw.org/l/416AC0000000075/art-230/par-1 - art-268/par-1: 同条第二項 → 破産法 第二百三十条第二項 (Article 230, paragraph (2)), art-230/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-2 · https://japanlaw.org/l/416AC0000000075/art-230/par-2 - art-268/par-1: 第二百四十四条の六第一項 → 破産法 第二百四十四条の六第一項 (Article 244-6, paragraph (1)), art-244-6/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-244-6/par-1 · https://japanlaw.org/l/416AC0000000075/art-244-6/par-1 - art-268/par-1: 同条第二項 → 破産法 第二百四十四条の六第二項 (Article 244-6, paragraph (2)), art-244-6/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-244-6/par-2 · https://japanlaw.org/l/416AC0000000075/art-244-6/par-2 - art-268/par-1: 第九十六条第一項 → 破産法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-96/par-1 · https://japanlaw.org/l/416AC0000000075/art-96/par-1 - art-268/par-2: 第四十条第一項第二号から第五号まで → 破産法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-40/par-1/item-2 - art-268/par-2: 第四十条第一項第二号から第五号まで → 破産法 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-40/par-1/item-3 - art-268/par-2: 第四十条第一項第二号から第五号まで → 破産法 第四十条第一項第四号 (Article 40, paragraph (1), item (iv)), art-40/par-1/item-4 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-40/par-1/item-4 - art-268/par-2: 第四十条第一項第二号から第五号まで → 破産法 第四十条第一項第五号 (Article 40, paragraph (1), item (v)), art-40/par-1/item-5 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-1/item-5 · https://japanlaw.org/l/416AC0000000075/art-40/par-1/item-5 - art-268/par-2: 第二百三十条第一項 → 破産法 第二百三十条第一項 (Article 230, paragraph (1)), art-230/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-1 · https://japanlaw.org/l/416AC0000000075/art-230/par-1 - art-268/par-2: 同項第二号 → 破産法 第二百三十条第一項第二号 (Article 230, paragraph (1), item (ii)), art-230/par-1/item-2 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-230/par-1/item-2 - art-268/par-2: 第三号 → 破産法 第二百三十条第一項第三号 (Article 230, paragraph (1), item (iii)), art-230/par-1/item-3 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-230/par-1/item-3 - art-268/par-2: 第二百四十四条の六第一項 → 破産法 第二百四十四条の六第一項 (Article 244-6, paragraph (1)), art-244-6/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-244-6/par-1 · https://japanlaw.org/l/416AC0000000075/art-244-6/par-1 - art-268/par-2: この項 → 破産法 第二百六十八条第二項 (Article 268, paragraph (2)), art-268/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-268/par-2 · https://japanlaw.org/l/416AC0000000075/art-268/par-2 - art-268/par-2: 第四項 → 破産法 第二百六十八条第四項 (Article 268, paragraph (4)), art-268/par-4 — https://japanlaw.org/ja/bankruptcy-act/art-268/par-4 · https://japanlaw.org/l/416AC0000000075/art-268/par-4 - art-268/par-2: 第四十条第一項 → 破産法 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-1 · https://japanlaw.org/l/416AC0000000075/art-40/par-1 - art-268/par-2: 同条第二項 → 破産法 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-40/par-2 · https://japanlaw.org/l/416AC0000000075/art-40/par-2 - art-268/par-2: 同条第二項 → 破産法 第二百三十条第二項 (Article 230, paragraph (2)), art-230/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-2 · https://japanlaw.org/l/416AC0000000075/art-230/par-2 - art-268/par-2: 同条第二項 → 破産法 第二百四十四条の六第二項 (Article 244-6, paragraph (2)), art-244-6/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-244-6/par-2 · https://japanlaw.org/l/416AC0000000075/art-244-6/par-2 - art-268/par-2: 前項 → 破産法 第二百六十八条第一項 (Article 268, paragraph (1)), art-268/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-268/par-1 · https://japanlaw.org/l/416AC0000000075/art-268/par-1 - art-268/par-2: 第九十六条第一項 → 破産法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-96/par-1 · https://japanlaw.org/l/416AC0000000075/art-96/par-1 - art-268/par-3: 第八十三条第一項 → 破産法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-83/par-1 · https://japanlaw.org/l/416AC0000000075/art-83/par-1 - art-268/par-3: 第九十六条第一項 → 破産法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-96/par-1 · https://japanlaw.org/l/416AC0000000075/art-96/par-1 - art-268/par-3: 第二百三十条第一項第二号 → 破産法 第二百三十条第一項第二号 (Article 230, paragraph (1), item (ii)), art-230/par-1/item-2 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-230/par-1/item-2 - art-268/par-3: 第三号 → 破産法 第二百三十条第一項第三号 (Article 230, paragraph (1), item (iii)), art-230/par-1/item-3 — https://japanlaw.org/ja/bankruptcy-act/art-230/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-230/par-1/item-3 - art-268/par-3: 第一項 → 破産法 第二百六十八条第一項 (Article 268, paragraph (1)), art-268/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-268/par-1 · https://japanlaw.org/l/416AC0000000075/art-268/par-1 - art-268/par-4: 第八十三条第二項 → 破産法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-83/par-2 · https://japanlaw.org/l/416AC0000000075/art-83/par-2 - art-268/par-4: 同条第三項 → 破産法 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/ja/bankruptcy-act/art-83/par-3 · https://japanlaw.org/l/416AC0000000075/art-83/par-3 - art-268/par-4: この項 → 破産法 第二百六十八条第四項 (Article 268, paragraph (4)), art-268/par-4 — https://japanlaw.org/ja/bankruptcy-act/art-268/par-4 · https://japanlaw.org/l/416AC0000000075/art-268/par-4 - art-268/par-4: 第九十六条第一項 → 破産法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-96/par-1 · https://japanlaw.org/l/416AC0000000075/art-96/par-1 - art-268/par-4: 第一項 → 破産法 第二百六十八条第一項 (Article 268, paragraph (1)), art-268/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-268/par-1 · https://japanlaw.org/l/416AC0000000075/art-268/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 会社法 第三百三十一条第一項第三号（取締役の資格等） — https://japanlaw.org/ja/companies-act/art-331/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-331/par-1/item-3 - 破産法 第二百六十八条第二項（説明及び検査の拒絶等の罪） — https://japanlaw.org/ja/bankruptcy-act/art-268/par-2 · https://japanlaw.org/l/416AC0000000075/art-268/par-2 - 破産法 第二百六十八条第三項（説明及び検査の拒絶等の罪） — https://japanlaw.org/ja/bankruptcy-act/art-268/par-3 · https://japanlaw.org/l/416AC0000000075/art-268/par-3 - 破産法 第二百六十八条第四項（説明及び検査の拒絶等の罪） — https://japanlaw.org/ja/bankruptcy-act/art-268/par-4 · https://japanlaw.org/l/416AC0000000075/art-268/par-4 - 破産法 第二百七十七条第一項（両罰規定） — https://japanlaw.org/ja/bankruptcy-act/art-277/par-1 · https://japanlaw.org/l/416AC0000000075/art-277/par-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-19 - 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 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Bankruptcy Act (破産法), Article 268, paragraph (4) — the Ministry of Justice's English as printed (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