A person who, before or after the commencement of bankruptcy
proceedings, for the purpose of harming creditors, has spoliated, forged or
altered books, documents or any other objects concerning the status of a
debtor's business and property (in the case of bankruptcy of the inherited
property, property that belongs to the inherited property, and in the case of
bankruptcy of the trust property, property that belongs to the trust property)
shall be punished by imprisonment with work for not more than three years or
a fine of not more than three million yen, or both, when an order of
commencement of bankruptcy proceedings against the debtor (in the case of
bankruptcy of the inherited property, the inherited property, and in the case of
bankruptcy of the trust property, the trust property) becomes final and binding.
The same shall apply to a person who has spoliated, forged or altered books
concerning the bankruptcy estate closed pursuant to the provision of Article
155(2).