# 民事執行法 / Civil Enforcement Act — 第八十八条 (Article 88)

- Law: 民事執行法 (Civil Enforcement Act), 昭和五十四年法律第四号
- English title "Civil Enforcement 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: 第八十八条 (Article 88)（期限付債権の配当等） — address `art-88`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/ja/civil-enforcement-act/art-88
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/354AC0000000004/art-88
- 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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### 第八十八条（期限付債権の配当等） — (Distribution or Payment for Claims with Due Dates)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-88 · https://japanlaw.org/ja/civil-enforcement-act/art-88 · https://japanlaw.org/l/354AC0000000004/art-88</sup>

      **第一項**  確定期限の到来していない債権は、配当等については、弁済期が到来したものとみなす。
      <sup>art-88/par-1 · https://japanlaw.org/ja/civil-enforcement-act/art-88/par-1 · https://japanlaw.org/l/354AC0000000004/art-88/par-1</sup>
      A claim for which the fixed due date has yet to arrive is deemed to have become due as it concerns distribution or payment.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項の債権が無利息であるときは、配当等の日から期限までの配当等の日における法定利率による利息との合算額がその債権の額となるべき元本額をその債権の額とみなして、配当等の額を計算しなければならない。
      <sup>art-88/par-2 · https://japanlaw.org/ja/civil-enforcement-act/art-88/par-2 · https://japanlaw.org/l/354AC0000000004/art-88/par-2</sup>
      If the claim referred to in the preceding paragraph bears no interest, the amount of distribution or payment must be calculated with the amount of principal, which together with the interest for the period from the day of distribution or payment until the due date calculated based on the statutory interest rate as of the day of distribution or payment constitutes the amount of the claim, being deemed to be the amount of the claim.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-88/par-2: 前項 → 民事執行法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/civil-enforcement-act/art-88/par-1 · https://japanlaw.org/l/354AC0000000004/art-88/par-1

## Cited by

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

- 民事執行法 第八十八条第二項（期限付債権の配当等） — https://japanlaw.org/ja/civil-enforcement-act/art-88/par-2 · https://japanlaw.org/l/354AC0000000004/art-88/par-2
- 民事執行法 第百十一条第一項（強制競売の規定の準用） — https://japanlaw.org/ja/civil-enforcement-act/art-111/par-1 · https://japanlaw.org/l/354AC0000000004/art-111/par-1
- 民事執行法 第百三十九条第四項（執行官による配当等の実施） — https://japanlaw.org/ja/civil-enforcement-act/art-139/par-4 · https://japanlaw.org/l/354AC0000000004/art-139/par-4
- 民事執行法 第百四十二条第二項（執行裁判所による配当等の実施） — https://japanlaw.org/ja/civil-enforcement-act/art-142/par-2 · https://japanlaw.org/l/354AC0000000004/art-142/par-2
- 民事執行法 第百六十一条第七項（譲渡命令等） — https://japanlaw.org/ja/civil-enforcement-act/art-161/par-7 · https://japanlaw.org/l/354AC0000000004/art-161/par-7
- 民事執行法 第百六十六条第二項（配当等の実施） — https://japanlaw.org/ja/civil-enforcement-act/art-166/par-2 · https://japanlaw.org/l/354AC0000000004/art-166/par-2
- 民事執行法 第百六十七条の十一第七項（配当等のための移行等） — https://japanlaw.org/ja/civil-enforcement-act/art-167-11/par-7 · https://japanlaw.org/l/354AC0000000004/art-167-11/par-7
- 破産法 第百九十一条第三項（配当等の実施） — https://japanlaw.org/ja/bankruptcy-act/art-191/par-3 · https://japanlaw.org/l/416AC0000000075/art-191/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 民事執行法 — the text in force from 2026-05-21 (https://laws.e-gov.go.jp/law/354AC0000000004/20260521_505AC0000000053), retrieved 2026-10-19
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Civil Enforcement Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4900/tb), retrieved 2026-10-19
- This site's parser, version 204 — 民事執行法 — structure, counts, cross-references and defined terms, computed 2026-10-19
