Foundation claim - zaidansaiken

A trust claim is a claim that can be paid at any time from the bankruptcy estate without going through bankruptcy procedures (Bankruptcy Law, Article 2, Paragraph 7), and is paid prior to bankruptcy claims (see Bankruptcy Law, Article 151). A person who has a trust claim is called a trust creditor (Bankruptcy Law, Article 2, Paragraph 8). Under the Bankruptcy Law, trust claims include those that have the nature of common expenses required to carry out bankruptcy procedures and those that are recognized from the standpoint of fairness.

There are two types of claims on the estate: those listed in Article 148, Paragraph 1, Items 1 to 8 of the Bankruptcy Act, and those individually stipulated in other provisions of the Bankruptcy Act (Article 42, Paragraph 4, Article 44, Paragraph 3, Article 45, Paragraph 3, Article 54, Paragraph 2, Article 55, Paragraph 2, Article 56, Paragraph 2, Article 132, Article 144, Paragraph 4, Article 148, Paragraphs 2 and 4, Article 149, Article 150, Article 168, Paragraph 1, Items 2, 2, and 2, Items 3). The claims stipulated in Article 148, Paragraph 1 of the Bankruptcy Act are as follows:

(1) The right to claim costs in the common interest of bankruptcy creditors
(2) Claims for expenses related to the administration, liquidation and distribution of the bankruptcy estate
(3) Claims for taxes, etc., that arose based on causes that occurred before the commencement of bankruptcy proceedings and that were not yet due at the time of the commencement of bankruptcy proceedings, or that have not yet passed one year since the due date (excluding any period during which national tax delinquency procedures cannot be carried out due to the issuance of a comprehensive prohibition order).
(4) Claims arising from acts performed by the bankruptcy trustee with respect to the bankruptcy estate.
(5) Claims against the bankruptcy estate arising after the commencement of bankruptcy proceedings due to mismanagement or unjust enrichment.
(6) Claims against the bankruptcy estate arising after the commencement of bankruptcy proceedings due to acts taken due to urgent circumstances after the termination of the mandate or extinguishment of the power of attorney.
(7) In accordance with Article 53, Paragraph 1 of the Bankruptcy Law (cancellation and performance of bilateral contracts), when a bankruptcy trustee performs a debt, the claims of the other party
(8) In the event that a request for the termination of a bilateral contract (including the termination of a lease contract under Article 53, paragraphs 1 or 2 of the Bankruptcy Law) is made due to the commencement of bankruptcy proceedings, claims arising from the commencement of bankruptcy proceedings until the termination of the contract shall be paid by the trustee prior to bankruptcy claims and at any time (Articles 2, paragraphs 7 and 8, and Article 151 of the Bankruptcy Law). If it becomes clear that the bankruptcy estate is insufficient to pay the total amount of the estate claims, the claims shall be paid in proportion to the amount of the estate claims, regardless of the priority rights provided by law (Article 152, paragraph 1, main text of the Bankruptcy Law). In this case, the above (1) and (2) shall be paid prior to other estate claims (Article 152, paragraph 2 of the Bankruptcy Law).

[Tetsuo Kato]

"Tetsuo Kato, Lecture Series on Legal Studies: Bankruptcy Law" (2009, Kobundo)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

財団債権とは、破産手続によらないで、破産財団から随時弁済を受けることができる債権をいい（破産法2条7項）、破産債権に先だって弁済される（同法151条参照）。財団債権を有する者を財団債権者という（同法2条8項）。破産法上、破産手続を実施するために要した共益的な費用としての性格をもつもの、公平性から認められるものなどが財団債権とされている。

　財団債権には、破産法第148条1項1号～8号に列挙されているものと、それ以外の破産法の規定（42条4項、44条3項、45条3項、54条2項、55条2項、56条2項、132条、144条4項、148条2項・4項、149条、150条、168条1項2号・2項1号・2項3号）に個別的に定められたものとがある。破産法第148条1項に規定されているものは、以下のとおりである。

(1)破産債権者の共同の利益のためにする裁判上の費用の請求権
(2)破産財団の管理、換価および配当に関する費用の請求権
(3)破産手続開始前の原因に基づいて生じた租税等の請求権であって、破産手続開始の当時、まだ納期限が到来していないものまたは納期限から1年（その期間中に包括的禁止命令が発せられたことにより国税滞納処分をすることができない期間がある場合には、当該期間を除く）を経過していないもの
(4)破産財団に関し破産管財人がした行為によって生じた請求権
(5)事務管理または不当利得によって破産手続開始後に破産財団に対して生じた請求権
(6)委任の終了または代理権消滅の後、急迫の事情があるためにした行為によって破産手続開始後に破産財団に対して生じた請求権
(7)破産法第53条1項の規定（双務契約の解除・履行）により、破産管財人が債務の履行をする場合において、相手方が有する請求権
(8)破産手続の開始によって双務契約の解約の申入れ（破産法53条1項または2項の規定による賃貸借契約の解除を含む）があった場合において破産手続開始後その契約の終了に至るまでの間に生じた請求権
　財団債権の弁済は、管財人によって、破産債権に先だって、また随時に行われる（破産法2条7項・8項、151条）。破産財団が財団債権の総額を弁済するのに足りないことが明らかになったときは、法令の定める優先権にかかわらず、財団債権の額の割合により弁済する（同法152条1項本文）。なお、この場合に、上記の(1)および(2)は他の財団債権に先だって弁済される（同法152条2項）。

［加藤哲夫］

『加藤哲夫著『法律学講義シリーズ　破産法』（2009・弘文堂）』

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