# 破産法 / Bankruptcy Act — 第六十八条 (Article 68) - 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: 第六十八条 (Article 68)（相殺に供することができる破産債権の額） — address `art-68` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/ja/bankruptcy-act/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/416AC0000000075/art-68 - 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. --- ### 第六十八条（相殺に供することができる破産債権の額） — (Amount of Bankruptcy Claim Permissible for Set-Off) caption: Ministry of Justice translation — Japanese Law Translation Database System art-68 · https://japanlaw.org/ja/bankruptcy-act/art-68 · https://japanlaw.org/l/416AC0000000075/art-68 **第一項** 破産債権者が前条の規定により相殺をする場合の破産債権の額は、第百三条第二項各号に掲げる債権の区分に応じ、それぞれ当該各号に定める額とする。 art-68/par-1 · https://japanlaw.org/ja/bankruptcy-act/art-68/par-1 · https://japanlaw.org/l/416AC0000000075/art-68/par-1 The amount of a bankruptcy claim for which a bankruptcy creditor offsets a debt pursuant to the provisions of the preceding Article is the amount specified in each item of Article 103, paragraph (2) for the categories of claims listed in the respective items. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定にかかわらず、破産債権者の有する債権が無利息債権又は定期金債権であるときは、その破産債権者は、その債権の債権額から第九十九条第一項第二号から第四号までに掲げる部分の額を控除した額の限度においてのみ、相殺をすることができる。 art-68/par-2 · https://japanlaw.org/ja/bankruptcy-act/art-68/par-2 · https://japanlaw.org/l/416AC0000000075/art-68/par-2 Notwithstanding the provisions of the preceding paragraph, if a claim held by a bankruptcy creditor is a claim without interest or a claim for periodic payments, the bankruptcy creditor may offset a debt only up to the amount of the creditor's claim after deducting the amount of the portion stated in Article 99, paragraph (1), items (ii) through (iv). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-68/par-1: 前条 → 破産法 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/bankruptcy-act/art-67 · https://japanlaw.org/l/416AC0000000075/art-67 - art-68/par-1: 第百三条第二項 → 破産法 第百三条第二項 (Article 103, paragraph (2)), art-103/par-2 — https://japanlaw.org/ja/bankruptcy-act/art-103/par-2 · https://japanlaw.org/l/416AC0000000075/art-103/par-2 - art-68/par-2: 前項 → 破産法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/bankruptcy-act/art-68/par-1 · https://japanlaw.org/l/416AC0000000075/art-68/par-1 - art-68/par-2: 第九十九条第一項第二号から第四号まで → 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/ja/bankruptcy-act/art-99/par-1/item-2 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-2 - art-68/par-2: 第九十九条第一項第二号から第四号まで → 破産法 第九十九条第一項第三号 (Article 99, paragraph (1), item (iii)), art-99/par-1/item-3 — https://japanlaw.org/ja/bankruptcy-act/art-99/par-1/item-3 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-3 - art-68/par-2: 第九十九条第一項第二号から第四号まで → 破産法 第九十九条第一項第四号 (Article 99, paragraph (1), item (iv)), art-99/par-1/item-4 — https://japanlaw.org/ja/bankruptcy-act/art-99/par-1/item-4 · https://japanlaw.org/l/416AC0000000075/art-99/par-1/item-4 ## Cited by 1 provision cites 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/ja/bankruptcy-act/art-68/par-2 · https://japanlaw.org/l/416AC0000000075/art-68/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