Bankruptcy Claims

A bankruptcy claim is a claim against a bankrupt person that arises from a cause that occurred before the bankruptcy proceedings began (Article 2, Paragraphs 5 and 6 of the Bankruptcy Act). The requirements for a bankruptcy claim are: (1) a claim against the bankrupt person; (2) in principle, a claim that arises from a cause that occurred before the bankruptcy proceedings began; (3) a claim against property; and (4) an enforceable claim. In principle, a bankruptcy claim must be exercised through bankruptcy proceedings (Article 100, Paragraph 1 of the Bankruptcy Act), and after the procedures of filing, investigation, and determination of the claim (Article 111 and following of the Bankruptcy Act), the claim is distributed in proportion to the amount of the claim. In addition, for bankruptcy claims that are determined without objection in the investigation, the entries in the claim schedule have the same effect as a final judgment against all bankruptcy creditors (Article 124, Paragraph 3 of the Bankruptcy Act). Since bankruptcy proceedings are a procedure in which the bankrupt person's assets are liquidated and repaid, bankruptcy claims are equalized by the decision to commence bankruptcy proceedings. In other words, claims that have not yet become due will be deemed to be due at the time bankruptcy proceedings are commenced (Article 103, Paragraph 3 of the Bankruptcy Act), and the amount of non-monetary claims will be the assessed amount at the time bankruptcy proceedings are commenced (Article 103, Paragraph 2, Item 1 of the Bankruptcy Act).

Bankruptcy claims are classified into preferential bankruptcy claims, general bankruptcy claims, subordinated bankruptcy claims, and contractually subordinated bankruptcy claims based on the priority of payments in bankruptcy proceedings. General liens (Civil Code Articles 306-310, etc.) and other general bankruptcy claims with priority (for example, Enterprise Security Law Article 2) are considered preferential bankruptcy claims (Bankruptcy Law Article 98), while claims for interest after the commencement of bankruptcy proceedings, claims for damages or penalties due to non-performance after the commencement of bankruptcy proceedings, claims for fines, penalties, criminal litigation costs, surcharges, or non-penal fines (see Bankruptcy Law Articles 97, Items 1-7) are considered subordinate bankruptcy claims (Bankruptcy Law Article 99, Paragraph 1). Contractually subordinated bankruptcy claims are subordinate to subordinate bankruptcy claims (Bankruptcy Law Article 99, Paragraph 2).

[Takeyoshi Uchida and Tetsuo Kato]

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

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

破産者に対し破産手続開始前の原因に基づいて生じた財産上の請求権を破産債権という（破産法2条5項・6項）。破産債権は、(1)破産者に対する請求権であること、(2)原則として破産手続開始前の原因に基づいて生じた請求権であること、(3)財産上の請求権であること、(4)強制できる請求権であること、がその要件である。破産債権の行使は、原則として破産手続によらなければならず（同法100条1項）、その債権の届出(とどけいで)、調査、確定（同法111条以下）の手続を経て、債権額に応じた割合配当を受けることになる。なお、調査において異議等なく確定した破産債権については、その債権表の記載は破産債権者の全員に対して確定判決と同一の効力を有する（同法124条3項）。破産手続は破産者の財産を換価して弁済する手続であるから、破産手続開始の決定により破産債権は等質化される。すなわち、弁済期未到来のものは破産手続開始のときに弁済期が到来したものとみなされるし（同法103条3項）、非金銭債権などは破産手続開始のときにおける評価額が破産債権の額となる（同法103条2項1号）。

　破産債権は破産手続における弁済の優先劣後の関係から、優先的破産債権、一般破産債権、劣後的破産債権、約定劣後破産債権の区別を設けている。一般の先取特権（民法306条～310条など）、その他一般の優先権ある破産債権（たとえば企業担保法2条）は優先的破産債権となり（破産法98条）、破産手続開始後の利息の請求権、破産手続開始後の不履行による損害賠償または違約金の請求権、罰金、科料、刑事訴訟費用、追徴金または過料の請求権（同法97条1号～7号参照）などは劣後的破産債権とされる（同法99条1項）。また、約定劣後破産債権は劣後的破産債権に後れる（同法99条2項）。

［内田武吉・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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