通貨は記載していない。

２

BTC 及び BCC の売却
当職は、第 9 回債権者集会から今回の債権者集会までの間に、裁判所の許可を得て、破産財団に属する BTC 及びビットコインキャッシュ（以下「BCC」という。）の一部を売却した。売却数量及び破産管財人口座への入金額は以下のとおりである。
仮想通貨の種類

売却数量

破産管財人口座への入金額

BTC

35,841.00701BTC

382 億 3138 万 9537 円

BCC

34,008.00701BCC

47 億 5665 万 4806 円

合計入金額

429 億 8804 万 4343 円

裁判所と協議した結果、現時点で一定数量の BTC 及び BCC を売却し一定の配当原資を金銭で確保することが必要かつ相当であると判断し、上記数量の BTC 及び BCC を売却するに至った。
当職は、BTC 及び BCC の売却時点の市場価格を踏まえ、可能な限り高値で BTC 及びBCC を売却するように努めた。
今後の BTC 及び BCC の売却に関しては、裁判所と協議して決定したいと考えている。

３

BTC 管理状況
平成 30 年 3 月 5 日時点において破産財団で管理する BTC は、166,344.35827254BTCである。当職は、現在も引き続き破産者が保有する BTC の有無を調査しており、かかる BTC が発見され次第、当職が管理するアドレスに移動させて管理する予定である。
また、同日時点において破産財団で管理する BCC は、168,177.35927254BCC である。
なお、BTC の分裂により誕生した仮想通貨は、破産財団に属する BTC から分裂したものに関しては、破産財団に属すると考えている。

第３１

破産債権の調査の状況
破産債権届出及び認否の状況
当職は、平成28年5月25日の債権調査期日において、破産者のビットコイン取引所のユーザー（以下「ユーザー」という。）から届け出られた破産者に対する BTC 及び金銭の返還に関する債権（以下「取引所関係破産債権」という。）の全てにつき、認否をした。平成28年5月25日時点における破産債権届出及び認否の状況の概要については、以下のとおりである。
届出件数
取引所関係破産

24750 件

届出金額

認めた金額

認めなかった金※１※１

額263 兆 5192 億

456 億 0959 万

263 兆 4736 億

2※１

債権を届け出た

6830 万 3371 円

3503 円

5870 万 9868 円

債権者※１

全て円転した金額である。

その後、当職は、上記の認めなかった金額のうち、現在までに105件384,667,654円
を認めるに至っている。
142件の査定申立て（査定申立額2,223,322,737円（元本のみ））については、現在までに全てについて裁判所の決定が出されており、全て当職の主張を認めるものである。
裁判所の査定決定に対し、14 件（訴額 1,972,594,935 円（元本のみ））の査定異議の訴えが提起された。現在までに、4 件の査定異議の訴えは取り下げられ、7 件は当職の主張を認める判決が出された。
今後、残りの異議訴訟についても、可及的速やかに終了させるよう引き続き努める。
破産債権に関する現在の確定状況は、添付の破産債権者整理表のとおりである。

２

取引所関係破産債権以外の債権届出の状況
取引所関係破産債権以外の債権を届け出た債権者に対しては、平成 27 年 9 月 9 日の債 権 調 査 期 日 に お い て 認 否 を し て い る が 、 こ の う ち CoinLab, Inc. （ 届 出 金 額
8,673,534,490 円）及び(株)TIBANNE（破産管財人粟田口太郎弁護士）（届出金額4,440,403,865 円）から破産債権査定の申立てがあり、現在、いずれもその届出金額の全額につき査定手続中である。

第４

BTC 消失経緯等調査
当職は、破産者における BTC 及び法定通貨の消失の有無・経緯等に関し、有限責任監査法人トーマツ（関連法人を含む。）、及び税理士法人レクス会計事務所に委嘱し、かつ支援企業である Payward グループの協力も得ながら、調査を進めている。
また、カルプレス・マルク・マリ・ロベートは、後述のとおり、逮捕起訴されたが、当職は、警視庁などの捜査機関の捜査協力要請に対し、可能な協力を行ってきており、今後とも協力を行っていく方針である。なお、かかる警察捜査との関係でも、捜査又は調査に関する情報については、慎重に取り扱う必要が生じている。
存在する情報が限られていること等の事情もあり、全容の把握は難しいと考えているものの、今後も、可能な限りで、調査を続行する予定である。
米国司法省は、平成 29 年 7 月 26 日、仮想通貨取引所運営者の Alexander Vinnik が40 億ドル以上のマネーロンダリングに関与した容疑で逮捕・起訴されたと発表した。
公訴事実には MTGOX へのハッキングにより資金を盗取した事実も含まれている。当職
は、米国法律事務所を通じて米国司法省にコンタクトし、情報提供を求めている。

第５

関連会社
3

破産者には、複数の関連会社（親会社等）が存し、以下の会社等に対する貸付金等を有するため、その回収に努めている。

１(株)TIBANNE
当職は、平成27年5月15日、破産者の親会社である(株)TIBANNE の破産手続（東京地方裁判所平成27年(フ)第585号）において、破産債権の届出（届出金額25,841,657,102円。なお、平成27年11月19日に306,362,100円を取り下げている。）をしたが、破産管
財人粟田口太郎弁護士より異議を述べられたため、平成27年10月13日、破産債権査定の申立てを行った。現在、(株)TIBANNE の破産手続において査定手続中である。

２(株)Bitcoin. Café
当職が（株）Bitcoin. Café の破産手続（東京地方裁判所平成26年(フ)第5603号）において行った破産債権の届出（届出金額60,710,136円）について（株）Bitcoin. Caféの債権者である東急建設株式会社が述べた異議に関し、同社が最高裁判所に対し、上告及び上告受理申立てを行っていたところ、平成29年1月19日、最高裁判所により上告棄却及び不受理の決定がなされ、当職の上記届出を認めることを内容とする裁判所の判断が確定した。

３

カルプレス・マルク・マリ・ロベート
当職は、平成27年10月23日、御庁に対し、破産者の代表取締役であるカルプレス・

マルク・マリ・ロベートの破産手続開始の申立てを行った。その結果、同年11月10日、同人について破産手続開始決定がなされ、破産管財人に坂口昌子弁護士が選任された。
また、カルプレス・マルク・マリ・ロベートは、平成27年9月11日に私電磁的記録不正作出・同供用罪及び業務上横領罪の容疑で起訴され、さらに同年11月18日に同じく
私電磁的記録不正作出・同供用罪及び業務上横領罪の容疑で追起訴された。現在、当該事件に関する公判が続いている。なお、同人は、平成28年7月14日に保釈されている。
当職は、平成29年2月6日、カルプレス・マルク・マリ・ロベートの破産手続（平成27年(フ)第9170号）において、破産債権の届出（届出金額25,190,162,021円）を行った。

第６

破産法第 177 条第 1 項の規定による保全処分又は第 178 条第 1 項に規定する役

員責任査定決定を必要とする事情の有無
破産法第 177 条第 1 項の規定による保全処分又は第 178 条第 1 項に規定する役員責
任査定決定を必要とする事情の有無については、引き続き調査をしている。

第７１

破産手続進行に関する事項
配当の見込み等
破産手続における配当の具体的日程については、民事再生手続開始の可能性及び当4

職の認否に対する各債権者の応答等によって影響を受けざるを得ない。したがって、
現時点では、配当見込み、配当時期、及び配当方法等は未定である。
なお、破産配当が可能となる場合に BTC を配布する方法を用いるか否かについては、
引き続き検討中である。

２

その他必要な情報のウェブサイトでの提供
本件では、極めて多数の債権者が各国に存するため、本件に関し債権者に必要な情報等は、可能な限り、当職の管理するウェブサイト（https://www.mtgox.com/）に随時公表する予定である。
以5上

破産債権者整理表
A

B

C

D

E

F

G

破産債権届出から債権認否まで

H

I

J

K

債権認否から査定手続まで

L

M

N

異議訴訟

O

P

Q

確定債権額合計

R

未確定債権

異

届出債権額

権

認めた額

2
4

者

Ⅲ

数

権
者

取

数

4 権
Ⅲ 額

債

査定債権額

権

（元本のみ）

者

1

債

3

権

1

者

Ⅱ

数

数

議

法 確

確

訴

1 定
3 債
1 権
Ⅱ 額

定

債

訟

訴額

債

確定

権

提

（元本のみ）

権

債権額

者

起

者

者

数

債
債権額

数

権

債権額

者

（届出）

時点

数

)

債

1

者

2 債

確
定

)

出

権

1 定

法

定

)

)

届

債

法 確

査

(

1

債

定

(

法

出

確

(

(

届

数

9,841

14,891,948,458

22

1,968,803,487

12

8,653,897

10

1,967,595,751

9

216,373,346

9,862

15,116,975,701

1

1,325,298

2018/3/6

29,507,353,787 10,806

28,598,171,851

79

126,717,396

76

907,859,009

3

4,283,484

1

1,322,927

10,88329,507,353,787

2

3,464,880

2018/3/6

7,549,918,084

1,369,931,669

3,961

1,327,392,414

41

113,481,053

40

41,816,849

1

715,700

1

722,406

4,002

1,369,931,669--

2018/3/6

5

13,119,083,453

2,936,270

3

2,936,270

2

13,113,938,355

-

-

-

-

-

-

3

2,936,270

2

13,113,938,355

2018/3/6

24,755263,532,387,386,824

44,820,448,993 144

15,322,940,291

128

958,329,755

14

1,972,594,935

11

218,418,679

24,75045,997,197,427

5

13,118,728,533

B
T
C
の

9,863

260,877,125,161,772

10,8852,634,593,223,515

4,002

15,116,975,701

み
の

引

届

B

債

届 T

権

出 C

者

（

2

所

債 +

破

口

者 銭

産

座

の

債

数

出

権 金

）

権

届 金
出 銭
債 の

3

権 み
者 の

債
権

4

者

5

合

非
取
引
所

計

45,997,197,427 24,611※１ 「確定債権者数（法１２４Ⅲ）」（列D）、「確定債権者数（法１３１Ⅱ）」（列H）及び「確定債権者数」（列L）の中には、破産債権なしとして確定した債権者も含まれる。
※2 「BTCのみの届出債権者」の「確定破産債権者数（法131Ⅱ）」（12件）（セルH1）及び「確定債権額（法131Ⅱ）」（8,653,897円）（セルI1）のうち、10件・確定債権額8,653,897円は、査定申立ての全部が却下されたこと又は査定申立後に破産管財人が異議を撤回し申立人が査定申立てを取り下げたことにより確定したものである。
※3 「BTC＋金銭の届出債権者」の「確定破産債権者数（法131Ⅱ）」（76件）（セルH2）及び「確定債権額（法131Ⅱ）」（907,859,009円）（セルI2）のうち、55件・確定債権額235,988,257円は、書類不備により査定申立ての受理が認められなかったこと、査定申立ての全部若しくは一部が却下されたこと、又は査定申立後に破産管財人が異議を撤回し申立人が査定申立てを取り下げたことにより確定したものである。
※4 「金銭のみの届出債権者」の「確定破産債権者数（法131Ⅱ）」（40件）（セルH3）及び「確定債権額（法131Ⅱ）」（41,816,849円）（セルI3）のうち、23件・確定債権額26,276,037円は、書類不備により査定申立ての受理が認められなかったこと、査定申立ての全部若しくは一部が却下されたこと、又は査定申立後に破産管財人が異議を撤回し申立人が査定申立てを取り下げたことにより確定したものである。
※5 「BTCのみの届出債権者」の「異議訴訟」の「確定債権者数」（9件）（セルL1）及び「確定債権額」（216,373,346円）（セルM1）のうち、2件・確定債権額216,370,752円は、訴え提起後に破産管財人が異議を撤回し原告が訴えを取り下げたことにより確定したものである。
※6 「BTC＋金銭の届出債権者」の「異議訴訟」の「確定債権者数」（1件）（セルL2）及び「確定債権額」（1,322,927円）（セルM2）は、訴え提起後に破産管財人が異議を撤回し原告が訴えを取り下げたことにより確定したものである。
※7 「金銭のみの届出債権者」の「異議訴訟」の「確定債権者数」（1件）（セルL3）及び「確定債権額」（722,406円）（セルM3）は、訴え提起後に破産管財人が異議を撤回し原告が訴えを取り下げたことにより確定したものである。

平成２６年（フ）第３８３０号
破産者 株式会社ＭＴＧＯＸ
破産管財人 弁護士 小林 信明

財

産

目

録
（開始決定日：平成26年4月24日現在）

資産の部（単位：円）

番号 科目
1

簿 価

現金及び預金

評価額（財団組入額）

1,336,251

現金

120,000

152,602 解約入金済み。

みずほ銀行 渋谷支店 普通預金 No.1497669

047 解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110151

04 通貨：USD、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110186

05 通貨：GBP、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110216

097 通貨：AUD、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.911026704 通貨：NZD、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110232

91

87 通貨：DKK、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110275

28

26 通貨：HKD、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110283

25

25 通貨：SGD、解約入金済み。

みずほ銀行 渋谷支店 外貨普通預金 No.9110259

8987 通貨：CHF、解約入金済み。

ゆうちょ銀行 渋谷支店 総合口座 No.10170-48410711

945

945 解約入金済み。

楽天銀行 第二営業支店 普通預金 No.7018261

279,457

279,213 解約入金済み。

ジャパンネット銀行 すずめ支店 普通預金 No.2559084

596,168

596,168 解約入金済み。

7
95,357

93,468 通貨：AUD、解約入金済み。

八千代銀行 渋谷支店 外貨普通預金 No.0623950

141,608

136,041 通貨：EUR、解約入金済み。

八千代銀行 渋谷支店 外貨普通預金 No.0623938

102,476

100,677 通貨：USD、解約入金済み。

0

短期貸付金

1,307,423,210㈱TIBANNE

772,791,001㈱Shade3D

338,139,321

0 破産者の関係会社、平成27年1月30日破産手続開始決定。破産債権届出済み。
46,686,362 破産者の関係会社。平成27年9月29日、債権譲渡契約に基づき回収。

㈱Bitcoin cafe

60,000,000

0 破産者の関係会社、平成26年6月18日破産手続開始決定。破産債権届出済み。

136,175,781

0 破産者の代表者。平成27年11月10日破産手続開始決定。

317,107

未収入金

0 破産者の関係会社。弁済請求中。

925,826

331,600 評価は平成30年3月6日までの換価実績による。

㈱TIBANNE

562,026

渋谷税務署（法人税中間納付）242,200

243,900 平成26年7月24日還付金入金済み。

渋谷都税事務所（事業税及び地方法人特別税中間納付）80,80080,800 平成26年7月29日還付金入金済み。

渋谷都税事務所（住民税法人税割中間納付）40,800

仮払金（東京地方裁判所）

5

預け金2,000,000

0 破産者の親会社、貸付金の未収利息。

6,900 均等割りと相殺の上、平成26年7月29日還付金入金済み。
2,000,000 平成26年6月4日回収。

783,948,565

862,720,420 評価は平成30年3月6日までの換価実績による。

申立代理人

241,459,630

231,557,866 平成26年5月12日に評価額にて引継ぎ済み。

申立代理人

509,510,685

500,698,397 平成26年5月9日に評価額にて引継ぎ済み。

申立代理人

32,978,250

32,977,386 平成26年5月8日に評価額にて引継ぎ済み。

その他

0

他社預け金

1,693,444,088

97,486,771 平成27年1月7日回収。
990,215,531 評価は平成30年3月6日までの換価実績による。

CoinLab

500,000,000

0 訴訟継続中。

その他

1,193,444,088

990,215,531 平成29年6月5日入金済み。

工具器具備品104,557,699

DELL サーバー

5,649,000

Violin Server

90,623,142

Apple Japan

ノートパソコン28台

32,582,300 評価は平成30年3月6日までの換価実績による。
32,382,300 平成26年11月27日売却、入金済み。

5,383,438Chair
8100 解約入金済み。
46,686,362 評価は平成30年3月6日までの換価実績による。

カルプレス・マルク・マリ・ロベート

4

7

7 解約入金済み。

八千代銀行 渋谷支店 外貨普通預金 No.0623949

MTGOX HongKong

60

みずほ銀行 渋谷支店 普通預金 No.1457705

りそな銀行 渋谷支店 普通預金 No.2973992

3

1,359,603

0

八千代銀行 渋谷支店 普通預金 No.0623839

2

備考

2,902,119

敷金

200,000 平成27年6月8日売却、入金済み。

700,000

0 評価は平成30年3月6日までの換価実績による。

ディ・エグゼクティブ・センター・ジャパン株式会社

540,000

0 解約済み。回収不能。

ディ・エグゼクティブ・センター・ジャパン株式会社（駐車場敷金）

160,000

9

差入保証金

10

開発費

10,586,875

Applico Inc.

0 解約済み。回収不能。
10,587,933 破産者が供託した仮差押解放金払渡金。回収済み。

85,875,146

0 評価は平成30年3月6日までの換価実績による。

33,453,375

0 資産性なし

Internet Escrow Services

3,073,459

0 資産性なし

Mandalah KK

31,993,500

0 資産性なし

The Phuse Inc.

4,572,513

0 資産性なし

Winsoft Technology Solutions Inc.

12,782,299

0 資産性なし
390,829 預金利息

11

受取利息

0

12

破産申立予納金0

破産申立予納金（カルプレス・マルク・マリ・ロベート）

0

3,026,000 破産申立予納金戻り（郵券等戻り含む）

破産申立予納金（㈱TIBANNE）

0

15,037,297 破産申立予納金戻り（郵券等戻り含む）

仮想通貨売却収入

013

BTC及びBCC売却
資産合計

3,990,797,660

18,063,297 評価は平成30年3月6日までの換価実績による。

42,988,044,343 評価は平成30年3月6日までの換価実績による。
42,988,044,343 平成30年3月6日までの売却入金分
44,952,982,218

負債の部
番号 科目
1

帳簿価額

財団債権・優先的破産債権（公租公課）

54,374,152

財団債権（その他経費）
2

一般破産債権（取引所関係破産債権）
一般破産債権（取引先等）

19,253,642

額未定
263,519,268,303,371

8,732,190,301

備考

額未定

8,256,092,214
402,470,293
負債合計

届出金額

13,119,083,453
額未定※1 「簿価」は、原則として、平成26年４月24日現在の破産者の帳簿価額を記載しており、当該金額が実際の換価額と一致するものではない。
※2 「評価額（財団組入額）」は、原則として、平成30年3月6日現在実際に回収された金額を記載している。
※3 破産者が保有するBitcoin及びBitcoin Cashは、上記資産には含まれていない。なお、平成30年3月5日時点において破産財団で管理するBitcoinは、166,344.35827254 BTCであり、Bitocoin Cashは、168,177.35927254 BCCである。
※4 本目録の記載は、現時点での調査結果に基づく内容であり、今後の調査により本目録に記載のない資産又は負債が判明する可能性がある。

収

支

計

自 平成２６年
至 平成３０年算書

４月 ２４日
３月 ６日

平成２６年（フ）第３８３０号
破産者 株式会社ＭＴＧＯＸ
破産管財人 弁護士 小林 信明（単位：円）

番号

収

入

摘

要

の

部
金額

番号

支

出

摘

要

の

部
金額

1

引継現預金

766,593,2521

事務費

35,942,428

2

引継予納金

2,000,0002

破産開始決定通知書送付費用

6,890,292

3

供託金回収

10,587,933

3

消耗品費

11,067,793

4

受取利息

390,8294

専門家報酬

328,320,116

5

税金還付

331,600

5

業務委託報酬

153,957,278

6

他社預け金の回収

990,215,531

6

和解金（通信関連契約解約費用）

7

破産手続の支援等に関する契約に基づくＰaywardの支援金

32,382,300

7

旅費交通費

8

預け金の回収97,486,771

8

管財人室家賃・敷金

8,180,428

9

備品売却収入200,000

9

公租公課（管財人報酬の源泉所得税等）

40,051,228

10㈱Shade3Dに対する貸付金譲渡代金

46,686,362

10

コールセンター費用

10,002,395

11

カルプレス・マルク・マリ・ロベート破
産申立予納金戻り（郵券等戻り含む）

3,026,000

11

TIBANNE破産申立予納金

15,000,000

12

TIBANNE破産申立予納金戻り（郵券等戻り含む）

15,037,297

12

管財人報酬

163,681,976

13

仮想通貨売却収入

42,988,044,343

13

カルプレス・マルク・マリ・ロベート破
産申立予納金合計44,952,982,218

合6,310,433
298,930

計

3,000,000
782,703,297

差引残金

44,170,278,921

平成２６年（フ）第３８３０号
破産者 株式会社ＭＴＧＯＸ
破産管財人 弁護士 小林 信明（破産手続開始の決定日：平成26年 4月24日現在）【破産】貸借対照表（単位：円）
評価額（財団組入額）※1

科目
現

金

短

期

未

及

び
貸

収

金

1,359,603

財団債権及び優先的破産債権 ※ 3付

金46,686,362

一

金

331,600

入
払金2,000,000

預け

金

862,720,420

け

金

990,215,531

備

品

32,582,300

金

0

金

10,587,933

費

0

息

390,829

金

18,063,297

仮 想 通 貨 売 却 収 入

42,988,044,343

資44,952,982,218

社

工

具

預
器

具

敷
差

入

保

開

破

証

発

受

取
産

申

利
立

産

予

届出額

預

仮

他

科目

納

計 ※2

負

般

破

産

債

債

73,627,794

権

263,532,387,386,824

計

263,532,461,014,618※1 「評価額（財団組入額）」は、平成30年3月6日現在実際に回収された金額を記載している。
※2 破産者が保有するBitcoin及びBitcoin Cashは、上記資産には含まれていない。なお、平成30年3月5日時点において破産財団で管理する
Bitcoinは、166,344.35827254 BTCであり、Bitocoin Cashは、168,177.35927254 BCCである。
※3 財団債権及び優先的破産債権については、交付要求未了のため、破産手続開始決定時の破産者の帳簿に基づく金額である。
※4 本貸借対照表の記載は、現時点での調査結果に基づく内容であり、今後の調査により本貸借対照表に記載のない資産又は負債が判明する可能性がある。

[Translation]
Tokyo District Court 2014 (fu) No. 3830
Bankrupt Entity: MtGox Co., Ltd.

ReportMarch 7, 2018
To: Tokyo District Court, Collegiate Section of 20th Civil Division
Bankrupt Entity: MtGox Co., Ltd.
Bankruptcy Trustee: Nobuaki Kobayashi, Attorney-at-law

I.

Petition for Commencement for Civil Rehabilitation Proceedings Filed bySome of Creditors
On November 24, 2017, some of the creditors of the Bankrupt Entity filed with theTokyo District Court a petition for the commencement of civil rehabilitation
proceedings (minji saisei) with respect to the Bankrupt Entity. On the same day,the court issued an examination order, and ordered to appoint an examiner toexamine whether there are reasons to dismiss the petition.
I willingly cooperated with the examiner in examining and provided him withnecessary materials.
On February 28, 2018, the examiner submitted an examination report to the court,
concluding, “I[1] concluded that there is no ground set forth in Paragraph 2 through4 of Article 25 of the Civil Rehabilitation Act with respect to the Bankrupt Entity,
MtGox Co., Ltd. However, this conclusion is based on the premises that measures
are taken to secure the interests that are expected to have already been obtained, inlight of the size of the bankruptcy estate that has been established in the bankruptcy
proceedings, by all creditors who filed proofs of claims for the pending bankruptcy

1

Note: The examiner.

1

case against the Bankrupt Entity[2], especially creditors whose bankruptcy claims
are monetary claims, before the order of commencement of civil rehabilitation
proceedings is made, i.e., before the stay of the bankruptcy proceedings”.
Going forward, based on the results of the examination, the court will decide
whether to commence civil rehabilitation proceedings against the bankrupt entity.
Unless the court makes a new decision, the bankruptcy proceedings will proceed as
before, and I, as the bankruptcy trustee, continue to have the right to administer anddispose of the bankruptcy estate as before.
II.
1.

Progress and Status of Bankruptcy Estate
Status of Bankruptcy Estate
According to our investigation up to the date of this report, the status of thebankruptcy estate is as shown in the List of Assets and the Balance Sheet, and thebalance in the account that I have secured as of March 6, 2018, is JPY
44,170,278,921, i.e., an increase of approximately JPY 42,956,000,000 from thetime of the 9th creditors’ meeting.
However, since the investigation of the status of the holdings of bitcoins (“BTC”) is
still on-going, such List of Assets and Balance Sheet do not contain BTC and othercryptocurrencies split from BTC held by the bankrupt entity.

2.

Sale of BTC and BCC
Between the 9th creditors’ meeting and this creditors’ meeting, with the permissionof the court, I sold a certain amount of BTC and bitcoin cash (“BCC”) thatbelonged to the bankruptcy estate. The quantities sold and the amount paid into
the bankrupt trustee’s account are shown below.

2

Amount paid in the bankrupt

Type of cryptocurrencies

Quantity sold

BTC

35,841.00701BTC

trustee’s accountNote: Tokyo District Court 2014 (fu) No. 3830

2

JPY 38,231,389,537

BCC

34,008.00701BCC

JPY 4,756,654,806

Total amount paid

JPY 42,988,044,343

As a result of the consultation with the court, I considered it necessary andreasonable to sell a certain amount of BTC and BCC at this point and secure acertain amount of money for distribution resources, and thus, I sold the amount of
BTC and BCC above.
I made efforts to sell BTC and BCC at as high a price as possible in light of themarket price of BTC and BCC at the timing of sale.
I plan to consult with the court and determine further sale of BTC and BCC.
3.

Status of BTC managed
The amount of BTC managed by the bankruptcy estate as of March 5, 2018, is
166,344.35827254 BTC. Currently, I am still investigating the existence ofadditional BTC held by the bankrupt entity. If any BTC is found, I will movethem to the address which I manage, and I will keep such BTC there, in the soonest
manner.
The amount of BCC managed by the bankruptcy estate as of March 5, 2018, is
168,177.35927254 BCC.
It is my understanding that the cryptocurrencies split from BTC of the bankruptcy
estate belong to the bankruptcy estate.

III.
1.

Status of Investigation of Bankruptcy Claims
Status of Filing of Bankruptcy Claims and Acceptance or Rejection ofClaimsOn May 25, 2016, the date of the investigation of claims, I completed the task ofaccepting or rejecting each of the claims against the Bankrupt Entity seeking a
refund of BTC or money that was filed by users of the Bankrupt Entity’s Bitcoin
exchange (such users, the “Users”; and such claims, the “Bankruptcy Claims

3Related to Exchange”).
A summary of the status of filings of bankruptcy claims and the acceptance orrejection of claims as of May 25, 2016, is shown below.

Creditors who filed a claim
only with respect to the
Bankruptcy Claims Related
to Exchange

Numberof filings

Total amount ofclaims filed *1

24,750filings

JPY
263,519,268,303,371

Total amount ofclaims that havebeen accepted*1
JPY
45,609,593,503

Total amount of claims
that have been
rejected *1
JPY
263,473,658,709,868*1 All amounts have been converted into JPY.
Thereafter, out of the claims that I had originally rejected, to date, I have changed
my decision from rejection to acceptance with respect to certain claims made under
105 filings, the total amount of which is JPY 384,667,654.
With respect to 142 petitions for assessment, the total amount of which is JPY
2,223,322,737 (principal amount only), court decisions have been made for all ofthem to date, and all of them have accepted my assertions. In response to theassessment orders made by the court, 14 actions were filed to oppose thebankruptcy claim assessment, the total amount of which is JPY 1,972,594,935(principal amount only). Four of them have been withdrawn, and the court has
decided to accept my rebuttals in seven of them.
Going forward, I will continue to make an effort to end the pending actions as soon
as possible.
The current status of the bankruptcy claims is shown in the attached list of thecreditors’ status.
2.

Status of Filings of Claims Other than Bankruptcy Claims Related to
Exchange
With respect to creditors who filed claims other than the Bankruptcy Claims
Related to the Exchange, I accepted or rejected the claims filed by such creditors at
the date of investigation of claims on September 9, 2015; however, among these4claims, CoinLab, Inc. (the amount of the filed claim: JPY 8,673,534,490) and
TIBANNE Co., Ltd. (Bankruptcy Trustee: Taro Awataguchi Attorney-at-law) (theamount of the filed claim: JPY 4,440,403,865) filed petitions for a bankruptcy
claim assessment, and the assessment of the entire amount that they filed iscurrently under way.
IV.

Investigation of Disappearance of BTC, etc.
I am conducting investigations into whether any BTC or money in other currencies
that were possessed by or under the control of the bankrupt entity have disappeared,
and if they have, the events leading to such disappearance by delegating such work
to Deloitte Touche Tohmatsu LLC (and its affiliates) and ReEx Accounting Firm,with the assistance of Payward, the supporting company.
Additionally, while Robert Marie Mark Karpeles was arrested and prosecuted asstated below, following a request made by investigation agencies such as theMetropolitan Police Department to cooperate with their investigation, I have been
providing and will continue to provide them with cooperation as much as possible.
In connection with such police investigation, information on the investigation needs
to be handled carefully.
Due to the circumstances, among others, where the amount of information available
is limited, I believe it will be difficult to understand the full picture; however, I willcontinue these investigations, as much as possible.
On July 26, 2017, the U.S. Department of Justice announced that Alexander Vinnik,
manager of a cryptocurrency exchange, was arrested and indicted for involvement
in money laundering of more than 4 billion dollars. The allegations in theindictment include the fact that he obtained funds by hacking MtGox. I havecontacted the U.S. Department of Justice through a U.S. law firm and have made arequest for information.

V.

Affiliated Companies
The bankrupt entity has several affiliated companies (parent company, etc.), and has
claims such as loans against the following companies and person. I am making

5efforts to collect such loans.
1. TIBANNE Co., Ltd.
In the bankruptcy proceedings against TIBANNE Co., Ltd., which is the parent
company of the bankrupt entity (Tokyo District Court 2015 (fu) No. 585), on May
15, 2015, I filed a bankruptcy claim (the amount of the filed claim was JPY
25,841,657,102; however, I filed a voluntary dismissal with respect to a portion of
the said claim in the amount of JPY 306,362,100 on November 19, 2015). Mr.
Taro Awataguchi, who is the bankruptcy trustee of TIBANNE, made an objection to
the claim; therefore, I filed a petition seeking an assessment of the bankruptcy
claim on October 13, 2015. The assessment is currently being processed under thebankruptcy proceedings of TIBANNE, Co., Ltd.
2.

K.K. Bitcoin. Café
With regard to the objection raised by TOKYU CONSTRUCTION CO., LTD., acreditor of K.K. Bitcoin. Café, against my filing of a bankruptcy claim (the amountof the bankruptcy claim was JPY 60,710,136) in the bankruptcy proceeding against
K.K. Bitcoin. Café (Tokyo District Court 2014 (fu) No. 5603), where TOKYUCONSTRUCTION CO., LTD. filed a final appeal as well as a petition for final
appeal to the Supreme Court, the Supreme Court, on January 19, 2017, made adecision to dismiss and reject the final appeal. Accordingly, the court judgment thatapproves the aforesaid bankruptcy claim that I had filed has become final.

3.

Robert Marie Mark Karpeles
I filed a petition for the commencement of bankruptcy proceeding regarding RobertMarie Mark Karpeles, who is the representative director of the bankrupt entity, withthe court on October 23, 2015. As a result, the commencement of the bankruptcy
proceeding against Mr. Karpeles was determined on November 10, 2015, and Ms.
Masako Sakaguchi was appointed as the bankruptcy trustee.
Robert Marie Mark Karpeles was prosecuted on September 11, 2015 on the charges
of unauthorized creation and use of private electromagnetic records and suspicionof corporate embezzlement. Furthermore, he was subsequently prosecuted on

6

November 18, 2015 on the same charges of unauthorized creation and use ofprivate electromagnetic records and suspicion of corporate embezzlement.
Currently, the trial of this case is in progress. He was released on bail on July 14,
2016.
In the bankruptcy proceedings against Robert Marie Mark Karpeles (2015 (fu) No.
9170), on February 6, 2017, I filed a bankruptcy claim (the amount of thebankruptcy claim was JPY 25,190,162,021).
VI. Existence of Circumstances Requiring Temporary Restraining Order, as
Stipulated in Article 177, Paragraph 1 of the Bankruptcy Act, and Officer’s
Liability Assessment Order, as Stipulated in Article 178, Paragraph 1 ofBankruptcy Act
With respect to the existence of circumstances requiring a temporary restraining
order, as stipulated in Article 177, Paragraph 1 of the Bankruptcy Act, and officer’s
liability assessment order, as stipulated in Article 178, Paragraph 1 of the
Bankruptcy Act, an investigation is still under way.
VII.
1.

Matters regarding Progress of Bankruptcy Proceedings
Probability of Distribution

The detailed schedule of the distribution in the bankruptcy proceedings will
inevitably be affected, among others, by the possibility of the commencement ofcivil rehabilitation proceeding and each creditor’s response to the acceptance orrejection of his or her claim. Therefore, at present, the matters such as thepossibility of carrying out a distribution and the timing and method thereof have notyet been determined.
I will continue to consider whether, in the case where a distribution is possible, a
distribution will be made by way of distributing BTC.
2.

Provision of Other Necessary Information on Website
Since an extremely large number of creditors exist worldwide in this case, I plan to7

disclose, as much as possible, information that creditors need to be aware of
regarding this case on the website that I manage (https://www.mtgox.com) fromtime to time.
End of document* This translation is prepared for reference purposes only.

The Japanese version is the original andif there is any discrepancy between the Japanese original and this translation, the Japanese original
supersedes and governs.

8List of Creditors' Status

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

From filing of bankruptcy claims

From acceptance and rejection of claims

Action against an order on petition for bankruptcy claim

Total amount of determinedto acceptance and rejection of claims

to bankruptcy claim assessment proceedings

assessment

claimsNumber of determined

Number ofcreditors

Total amount of claims

who filedfiledclaimsTotal amount ofcreditors

claims that have(pursuant to Paragraphbeen accepted

3, Article 124 of theAmount ofdetermined claims(pursuant toParagraph 3, Article
124 of the

Bankruptcy Act)

Bankruptcy Act)

Number of

Number of

Number ofcreditors who

determined

filed aAmount of assessedclaim

petition forbankruptcy
claim（principal amountonly）

assessment

Amount ofdetermined claims who filed ancreditors(pursuant toParagraph 2,
Article 131 of the
Bankruptcy Act)

(pursuant toaction toParagraph 2,

opposeArticle 131 of thebankruptcy

Bankruptcy Act)

Amount ofClaimed amount determined by an(principal amount action against anorder on petition
for bankruptcy

claim

claim assessment

assessment

R
As of

determined bycreditors

only)

Q

claimsNumber ofcreditors

P

Undetermined claims

an action

Numberagainst anoforder onAmount of claims

creditors

petition for

Number ofAmount of claims

creditors(filed)bankruptcy
claim
assessment

Creditors
who filedclaims1

9,863

260,877,125,161,772

15,116,975,701

9,841

14,891,948,458

22

1,968,803,487

12

8,653,897

10

1,967,595,751

9

216,373,346

9,862

15,116,975,701

1

1,325,298

2018/3/6

10,8852,634,593,223,515

29,507,353,787

10,80628,598,171,851

79

126,717,396

76

907,859,009

3

4,283,484

1

1,322,927

10,88329,507,353,787

2

3,464,880

2018/3/6

4,002

7,549,918,084

1,369,931,669

3,961

1,327,392,414

41

113,481,053

40

41,816,849

1

715,700

1

722,406

4,002

1,369,931,669--

2018/3/6

5

13,119,083,453

2,936,270

3

2,936,270

2

13,113,938,355

-

-

-

-

-

-

3

2,936,270

2

13,113,938,355

2018/3/6

24,755263,532,387,386,824

45,997,197,427

24,611

44,820,448,993

144

15,322,940,291

128

958,329,755

14

1,972,594,935

11

218,418,679

24,75045,997,197,427

5

13,118,728,533

for BTC
only

Creditors
Exchange- who filed
2

Filed

user

claimscreditors

for BTC(accounts)

and
Money

bankruptcy
claim

Creditors
who filedclaims

3

for
Money
only

Creditors other than4

the exchange-user
creditors

5

Total

※1 “Number of determined creditors (pursuant to Paragraph 3, Article 124 of the Bankruptcy Act)” (column D), “Number of determined creditors (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (column H) and “Number of creditors determined by an action against an order on petition forbankruptcy claim assessment” (column L) includes the creditors who were determined not to have valid bankruptcy claims.
※2 The amount JPY 8,653,897 of 10 claims in “Number of determined creditors (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (12 accounts) (cell H1) and “Amount of determined claims (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (JPY 8,653,897) (cell I1) of “Creditors who
filed claims for BTC only” was determined since all the petitions for bankruptcy claim assessment were dismissed or the bankruptcy trustee withdrew its rejection and the petitioners of the petitions for bankruptcy claim assessment dismissed their petitions.
※3 The amount JPY 235,988,257 of 55 claims in “Number of determined creditors (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (76 accounts) (cell H2) and “Amount of determined claims (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (JPY 907,859,009)(cell I2), of “Creditors
who filed claims for BTC and Money” was determined since the petitions for bankruptcy claim assessment were not accepted due to incomplete documentation, were dismissed in whole or part, or the bankruptcy trustee withdrew its rejection and the petitioners of the petitions for bankruptcy claims
assessment withdrew their petitions.
※4 The amount JPY 26,276,037 of 23 claims in “Number of determined creditors (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (40 accounts) (cell H3) and “Amount of determined claims (pursuant to Paragraph 2, Article 131 of the Bankruptcy Act)” (JPY 41,816,849) (cell I3), of “Creditors
who filed claims for Money only” was determined since the petitions for bankruptcy claim assessment were not accepted due to incomplete documentation, were dismissed in whole or part, or the bankruptcy trustee withdrew its rejection and the petitioners of the petitions for bankruptcy claims
assessment withdrew their petitions.
※5 The amount JPY 216,370,752 of 2 claims in “Number of creditors determined by an action against an order on petition for bankruptcy claim assessment” (9 accounts) (cell L1) and “Amount of claims determined by an action against an order on petition for bankruptcy claim assessment” (JPY
216,373,346) (cell M1) under “Action against an order on petition for bankruptcy claim assessment” of “Creditors who filed claims for BTC only” were determined since the bankruptcy trustee withdrew its rejection and the plaintiffs dismissed their petitions after filing an action.
※6 “Number of creditors determined by an action against an order on petition for bankruptcy claim assessment” (1 account) (cell L2) and “Amount of claims determined by an action against an order on petition for bankruptcy claim assessment” (JPY 1,322,927) (cell M2) under “Action against an order on
petition for bankruptcy claim assessment” of “Creditors who filed claims for BTC and Money” were determined since the bankruptcy trustee withdrew its rejection and the plaintiffs withdrew their petitions after filing their actions.
※7 “Number of creditors determined by an action against an order on petition for bankruptcy claim assessment” (1 account) (cell L3) and “Amount of claims determined by an action against an order on petition for bankruptcy claim assessment” (JPY 722,406) (cell M3) under “Action against an order on
petition for bankruptcy claim assessment” of “Creditors who filed claims for Money only” were determined since the bankruptcy trustee withdrew its rejection and the plaintiffs withdrew their petitions after filing their actions.

[Translation][Case Number:] Tokyo District Court 2014 (fu) No. 3830
Bankrupt Entity: MtGox Co., Ltd.
Bankruptcy Trustee: Nobuaki Kobayashi, Attorney-at-law

List of Assets(As of April 24, 2014, the date of the order of commencement of bankruptcy proceedings)(In JPY)

Assets
No. Item
1 Cash and deposits
CashAppraised amount (amountincorporated into thebankruptcy estate)*2
1,336,251
1,359,603
00Book value*1

Mizuho Bank, Shibuya Branch, Ordinary deposit account No.1457705

120,000

Mizuho Bank, Shibuya Branch, Ordinary deposit account No.1497669

0Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110151
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110186
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110216
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110267
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110232
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110275
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110283
Mizuho Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
9110259
Yucho Bank, Shibuya Branch, Consolidated account No. 10170-48410711

0
0
0
91
28
25
89
945
279,457

Japan Net Bank, Suzume Branch, Ordinary deposit account No.2559084

596,168

Yachiyo Bank, Shibuya Branch, Ordinary deposit account No. 0623839

7

Yachiyo Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
0623949
Yachiyo Bank, Shibuya Branch, Foreign currency ordinary deposit accountNo.
0623950
Yachiyo Bank, Shibuya Branch, Foreign currency ordinary deposit account No.
0623938
Resona Bank, Shibuya Branch, Ordinary deposit account No.2973992

The account has been closed, and the cash in the account has already been transferred into theaccount of the trustee.
The account has been closed, and the cash in the account has already been transferred into the47
account of the trustee.
Currency: USD; The account has been closed, and the cash in the account has already been
4transferred into the account of the trustee.
Currency: GBP; The account has been closed, and the cash in the account has already been
5transferred into the account of the trustee.
Currency: AUD; The account has been closed, and the cash in the account has already been
97
transferred into the account of the trustee.
Currency: NZD; The account has been closed, and the cash in the account has already been
4transferred into the account of the trustee.
Currency: DKK; The account has been closed, and the cash in the account has already been87
transferred into the account of the trustee.
Currency: HKD; The account has been closed, and the cash in the account has already been
26
transferred into the account of the trustee.
Currency: SGD; The account has been closed, and the cash in the account has already been
25
transferred into the account of the trustee.
Currency: CHF; The account has been closed, and the cash in the account has already been87
transferred into the account of the trustee.
The account has been closed, and the cash in the account has already been transferred into the945
account of the trustee.
The account has been closed, and the cash in the account has already been transferred into the279,213account of the trustee.
The account has been closed, and the cash in the account has already been transferred into the596,168
account of the trustee.
The account has been closed, and the cash in the account has already been transferred into the7
account of the trustee.
Currency: AUD; The account has been closed, and the cash in the account has already been
93,468transferred into the account of the trustee.
Currency: EUR; The account has been closed, and the cash in the account has already been
136,041transferred into the account of the trustee.
Currency: USD; The account has been closed, and the cash in the account has already been
100,677transferred into the account of the trustee.
The account has been closed, and the cash in the account has already been transferred into the100
account of the trustee.

152,6020

Rakuten Bank, Second Sales Branch, Ordinary deposit account No. 7018261

Remarks

95,357
141,608
102,4760

1/4

No. Item
2 Short-term loans

Appraised amount (amountincorporated into thebankruptcy estate)*2

Book value*1

Remarks

The appraised amount is based on the amount actually converted into cash on or prior to March
6, 2018.
This company is an affiliated company of the bankrupt, and an order of commencement of
0 bankruptcy proceedings for such company was issued on January 30, 2015. The filing of proofof claims has already been completed.
This company is an affiliated company of the bankrupt. Collected under the claim assignment
46,686,362
agreement on September 29, 2015.

1,307,423,210

46,686,362

TIBANNE Co., Ltd.

772,791,001

K.K. Shade3D

338,139,321

K.K. Bitcoin.Café60,000,000

This company is an affiliated company of the bankrupt, and an order of commencement of
0 bankruptcy proceedings for such company was issued on June 18, 2014. The filing of proof ofclaims has already been completed.

Robert Marie Mark Karpeles

136,175,781

0

MTGOX HongKong

This person is the representative of the bankrupt, and an order of commencement of bankruptcy
proceedings for such person was issued on November 10, 2015.

This company is an affiliated company of the bankrupt. Repayment of the loan is currently being
requested.
The appraised amount is based on the amount actually converted into cash on or prior to March
331,600
6, 2018.
This company is the parent company of the bankrupt. The accounts receivable against this0company comprise of accrued interest on the loan.

317,1070

3 Accounts receivable

925,826

TIBANNE Co., Ltd

562,026

Shibuya Tax Office (Interim payment of corporation tax)

242,200

243,900 Tax refund was paid into the account of the trustee on July 24, 2014.

80,80080,800 Tax refund was paid into the account of the trustee on July 29, 2014.

Shibuya Metropolitan Taxation Office (Interim payment of enterprise tax andspecial local corporation tax)
Shibuya Metropolitan Taxation Office (Interim payment of inhabitants tax on
corporation tax basis)
4 Provisional payment (to the Tokyo District Court)Counsel for applicant

241,459,630

Upon balancing by taxation on a per capita basis, a tax refund was paid into the account of thetrustee on July 29, 2014.
2,000,000 Collected on June 4, 2014
The appraised amount is based on the amount actually converted into cash on or prior to March
862,720,420
6, 2018.
231,557,866 The money deposited was already succeeded at the appraised amount on May 12, 2014.

Counsel for applicant

509,510,685

500,698,397 The money deposited was already succeeded at the appraised amount on May 9, 2014.

Counsel for applicant

32,978,250

32,977,386 The money deposited was already succeeded at the appraised amount on May 8, 2014.

5 Deposits paid

Others6 Money deposited with other companies

40,8002,000,000
783,948,565

0

97,486,771 Collected on January 7, 2015
The appraised amount is based on the amount actually converted into cash on or prior to March
990,215,531
6, 2018.
0 Pending litigation

1,693,444,088

CoinLab

500,000,000

Others1,193,444,088

7 Tools, furniture and fixtures

6,900

990,215,531 The money was paid into the account of the trustee on June 5,2017.

104,557,699

DELL Server

5,649,000

Violin Server

90,623,142

Apple Japan; 28 laptop computers

5,383,438

Chair

2,902,119

2/4

32,582,300

The appraised amount is based on the amount actually converted into cash on or prior to March
6, 2018.

32,382,300

Sold on November 27, 2014. The consideration has already been transferred into the account of
the trustee.

200,000

Sold on June 8, 2015. The consideration has already been transferred into the account of thetrustee.

Appraised amount (amountincorporated into thebankruptcy estate)*2

Book value*1

No. Item
8 Security deposit

Remarks
The appraised amount is based on the amount actually converted into cash on or prior to March
6, 2018.

700,000

0

The Executive Center Japan K.K.

540,000

0 The contract has been cancelled. Irrecoverable

The Executive Center Japan K.K. (Security deposit for parking spaces）

160,000

0 The contract has been cancelled. Irrecoverable

9 Guaranty money deposited

10,586,875

10 Development expenses

85,875,146

This is a refund of the money for release from provisional seizure deposited by the bankrupt andhas already been collected.
The appraised amount is based on the amount actually converted into cash on or prior to March
06, 2018.

10,587,933

Applico Inc.

33,453,375

0 No value

Internet Escrow Services

3,073,459

0 No value

Mandalah KK

31,993,500

0 No value

The Phuse Inc.

4,572,513

0 No value

Winsoft Technology Solutions Inc.

12,782,299

0

11 Interest income

0

12 Prepayment for filing bankruptcy

0

Prepayment for filing bankruptcy against Robert Marie Mark Karpeles

0Prepayment for filing bankruptcy against TIBANNE Co., Ltd.

0

13 Proceeds from the sale of cryptocurrencies

This development expense is currently under investigation, but may be an expense spent in thepast and may have no value.

390,829 Interest on deposit
The appraised amount is based on the amount actually converted into cash on or prior to March
6, 2018.
Return of prepayment for filing bankruptcy against Robert Marie Mark Karpeles (including
3,026,000
return of postal stamps, etc.)
Return of prepayment for filing bankruptcy against TIBANNE (including return of postal stamps,
15,037,297
etc.)
The appraised amount is based on the amount actually converted into cash on or prior to March 6,
42,988,044,343
2018.
18,063,297

0Sale of BTC and BCC

42,988,044,343 The consideration which was paid into the account of the trustee on or prior to March 6, 2018.
Total assets *33990797660

44,952,982,218

3/4

Liabilities
No. Item
Claims on the estate and preferred bankruptcy claims (Taxes and other public1
charges)
Claims on the estate (Other expenses)

Book value
54,374,152
19,253,642

2 General bankruptcy claims (the “Bankruptcy Claims Related to Exchange”)
General bankruptcy claims (Transacting parties, etc.)
Total liabilities *3

Reported amountThe amount has not yet
been determined.
The amount has not yet
been determined.

8,256,092,214

263,519,268,303,371

402,470,293

13,119,083,453

8,732,190,301

Remarks

The amount has not yet
been determined.

*1 The amounts stated in the "book value" column are, as a rule, entered by referring to the book value as of April 24, 2014, and such amounts do not correspond to their respective amounts of proceeds from their conversion into cash.
*2 As a rule, the "appraised amount (amount incorporated into the bankruptcy estate)" shows the amount actually collected on or prior to March 6, 2018.
*3 The bitcoins and bitcoin cash held by the bankrupt entity are not included in the assets set forth above. In addition, the amount of bitcoins managed by the bankruptcy estate as of March 5, 2018, is 166,344.35827254 BTC and theamount of bitcoin cash managed by the bankruptcy estate as of March 5, 2018, is 168,177.35927254 BCC.
*4 This list has been prepared based on the investigation results at the present point in time, and assets or liabilities not included in this list may be discovered as a result of further investigation.
* This translation is prepared for reference purpose only. The Japanese version is the original and if there is any discrepancy between the Japanese original and this translation, the Japanese original supersedes and governs.

4/4

[Translation]

Income and Expenditure Statement
From April 24, 2014
Through March 6, 2018

[Case Number:] Tokyo District Court 2014 (fu ) No. 3830
Bankrupt Entity: MtGox Co., Ltd.
Bankruptcy Trustee: Nobuaki Kobayashi, Attorney-at-law(In JPY)
IncomeNo.

Abstract1

Cash and deposits succeeded from thebankrupt

2

Expenditure
AmountNo.

766,593,252

1

Office expenses

35,942,428

Deposits succeeded from the court

2,000,000

2

Expenses for notice of commencement ofbankruptcy proceedings to bankruptcy creditors

6,890,292

3

Collection of monies deposited

10,587,933

3

Supplies expenses

11,067,793

4Interest income

390,829

4

Professional fees

328,320,116

5

Tax refund

331,600

5

Outsourcing fees

153,957,278

6Collection of money deposited withother companies

990,215,531

6

Settlement Money (Expense for terminating
telecommunication related agreement)

7

Money provided as assistance by
Payward under the contract forproviding assistance and others inbankruptcy proceedings

32,382,300

7Transportation expenses

8Collection of deposits paid

97,486,771

8

Rent and deposit for the bankruptcy trustee's
office8,180,428

9

Proceeds from sale of fixtures

200,000

9

Tax and public dues (withholding tax of trustee'sfee, etc.)

40,051,228

10

Price for assignment of loan to K.K.
Shade3D

46,686,362

10

Call center expense

10,002,395

3,026,000

11

Prepayment for filing bankruptcy against
TIBANNE

15,000,000

15,037,297

12

Trustee's fee

163,681,976

42,988,044,343

13

Prepayment for filing bankruptcy against RobertMarie Mark Karpeles

11

12

13

Return of prepayment for filingbankruptcy against Robert Marie
Mark Karpeles (including return of
postal stamps, etc.)
Return of prepayment for filingbankruptcy against TIBANNE(including return of postal stamps,
etc.)
Proceeds from the sale ofcryptocurrencies
Total

44,952,982,218

Abstract

Total

Amount6,310,433

298,930

3,000,000
782,703,297

Balance44,170,278,921* This translation is prepared for reference purpose only. The Japanese version is the original and if there is any discrepancy between theJapanese original and this translation, the Japanese original supersedes and governs.

[Translation][Case Number:] Tokyo District Court 2014 (fu ) No. 3830
Bankrupt Entity: MtGox Co., Ltd.
Bankruptcy Trustee: Nobuaki Kobayashi, Attorney-at-law(As of April 24, 2014, the date of the order of commencement of bankruptcy proceedings)[Bankruptcy] Balance Sheet
In JPY
Appraised amount(amount incorporated
into the bankruptcy
estate)*1

Item

Cash and deposits

1,359,603

Claims on the estate andpreferred bankruptcy claims

Short-term loans

46,686,362

General bankruptcy claims

263,532,387,386,824

Total liabilities

263,532,461,014,618

Item

Accounts receivable

331,600

Provisional payment

2,000,000

Deposits paid

862,720,420

Money deposited with othercompanies

990,215,531

Tools, furniture and fixtures

32,582,300

Security deposit*3

73,627,794

0

Guaranty money deposited

10,587,933

Development expenses

0Interest income

390,829

Prepayment for filing bankruptcy
Proceeds from the sale ofcryptocurrencies
Total assets

Filling amount18,063,297
42,988,044,343*2

44,952,982,218*1 The "appraised amount (amount incorporated into the bankruptcy estate)" shows the amount actually collected onor prior to March 6, 2018.
*2 The bitcoins and bitcoin cash held by the bankrupt entity are not included in the assets set forth above.In addition,
the amount of bitcoins managed by the bankruptcy estate as of March 5, 2018, is 166,344.35827254 BTC and theamount of bitcoin cash managed by the bankruptcy estate as of March 5, 2018, is 168,177.35927254 BCC.
*3 The amounts of these liabilities are based on the book value of the bankrupt at the time of the order ofcommencement of bankruptcy proceedings because requests for distribution have not yet been completed.
*4 This balance sheet has been prepared based on the investigation results at the present point in time, and assets or
liabilities not included in this balance sheet may be discovered as a result of further investigation.
* This translation is prepared for reference purpose only. The Japanese version is the original and if there is any
discrepancy between the Japanese original and this translation, the Japanese original supersedes and governs.