東京地方裁判所平成 26年（フ）第 3830号
破 産 者 株 式 会 社 MTGOX

報告書
平成 28年 5月 25 日
東京地方裁判所民事第 20部 合 議 係 御 中

第 1 破産財団の経過及び現状

1 破産財団の現状
本報告書作成時までの調査による破産財団の状況は、財産目録及び貸借対照表記載のとおりであり、平成 28 年 5 月 23 日現在、当職が確保している預金残高は
1,064,664,553円であり、第 5回債権者集会時から約 145,000,000円減少した。

但し、 BTC の保有状況等に関する調査中であるため、当該目録及び貸借対照表には、破産者の保有する BTCは記載していない。

2 B
T
C管理状況
、2
0
2
,1
8
5
.35450043BTC
平成 28年 5月 17日時点において破産財団で管理する BTCはとなっている。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。
第 2 破産債権届出及び認否
1 破産債権届出及び認否の状況
7 日の債権調査期日において、破産者のピットコイン取引
当職は、平成 28年 2月 1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。）のうち一部の債権について認否をする 一方、さらなる調査を要する届出債権、又は取引所関係破産債権の届出金額が当職が把握している預かり残高の金額よりも多い届出債権などについては、認否を留保していた。そして、今回の平成 28年 5月 25 日の債権調査期日においては、認否を留保していた届出債権を含む全ての届出債権につき、認否をした。なお、平成28年 5月 24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。

1

届出人数
取引所関係破産

24750 名債権を届け出た

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

6830 万 3371 円

3503 円

5870 万 9868 円

※１

債権者
※１

全て円転した金額である。
当職としては、債権認否結果の内容に関する個別の照会には応じない方針であるので、その旨のご理解をいただきたい。

２

認否結果の確認方法
ウェブサイト上で取引所関係破産債権の届出をできるシステム（以下「本システム」という1。）を利用する方法により取引所関係破産債権を届け出た債権者は、平成 28 年
5 月 26 日以降、可及的速やかに、本システムにログインし、「債権認否結果を確認する」のボタンを押して、認否結果を確認することができるようにする予定である。また、
可及的速やかに、当該債権者が、本システムで、取引所関係破産債権の全てについての届出内容とそれに対する当職の認否内容が記載された認否書を閲覧することもできるようにする予定である（但し、一部の内容はマスキングしている。
）。
一方、破産管財人室に郵送する方法により取引所関係破産債権を届け出た債権者については、今後、電子メールにて認否結果を知らせる予定である。なお、平成 28 年 2
月 17 日に既に認否をした届出債権者については、既に電子メールを送信済であるため、今回改めて電子メールを送信することはないので、注意いただきたい。
３

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、うち 2 名から破産債権査定の申立てがあり、
現在査定手続中である。

第３１

BTC 消失経緯等調査
調査状況
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、
1

https://claims.mtgox.com/assets/index.html#/
2

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。なお、上記調査の結果については、プライバシーの問題等について配慮した上で、適切な時期、方法及び内容にて公表することを予定している。

２

アドレスの公表
平成 28 年 5 月 11 日に当職の管理するウェブサイト（https://www.mtgox.com/）で説明したとおり、ビットコインアドレスの公表に関しては、当職としてはそのための調整を行ってきたが、当該公表により個人情報・プライバシーへ重大な悪影響を生じさせる可能性が新たに判明したことから、当該公表を見合わせる旨の決定をした。

第４

関連会社
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（届出破産債権額合計 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）につき、（株）Bitcoin. Caféの債権者である東急建設株式会社が異議を述べたことを受け、東京地方裁判所において、同社を原告、当職を被告とする破産債権査定異議請求事件（平成 27 年（ﾜ）第 6570
号）が係属していたところ、平成 28 年 2 月 23 日、当職による上記届出を認めることを内容とする第一審判決がなされた。但し、東急建設株式会社がこれを不服として控訴したため、現在、同事件は控訴審に係属中であり（東京高等裁判所平成 28 年（ﾈ）第 1479 号）、その第一回口頭弁論期日が、同年 5 月 30 日に行われる予定である。

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・3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。
なお、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、本日に至るまで勾留されている。

第５

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、上記第 3 の調査と並行し引き続き調査をしている。

第６１

破産手続進行に関する事項
配当の見込み等
上記のとおり全ての破産債権につき認否を終えたため、今後、可能な限り早期に配当手続に進みたいと考えている。しかし、その具体的日程については、当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、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、できる限り、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4上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

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

八千代銀行 渋谷支店 外貨普通預金 No.0623949

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。

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。

カルプレス・マルク・マリ・ロベート

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28年5月24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28年5月24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

CoinLab

500,000,000

その他

1,193,444,088

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

ディ・エグゼクティブ・センター・ジャパン株式会社
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）
差入保証金

10

開発費

0 訴訟継続中。
706,433,012 一部回収。残額については回収作業中または検討中。
32,582,300 評価は平成28年5月24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。

2,902,119

敷金

9

97,486,771 平成27年1月7日回収。
706,433,012 評価は平成28年5月24日までの換価実績による。

5,383,438Chair
8100 解約入金済み。
46,686,362 評価は平成28年5月24日までの換価実績による。

㈱Bitcoin café

4

7

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

MTGOX HongKong6

7 解約入金済み。

95,357

りそな銀行 渋谷支店 普通預金 No.2973992

30

120,000

八千代銀行 渋谷支店 普通預金 No.0623839

2

1,359,603

0

みずほ銀行 渋谷支店 普通預金 No.1457705

備考

200,000 平成27年6月8日売却、入金済み。

700,000

0 評価は平成28年5月24日までの換価実績による。

540,000

0 解約済み。回収不能。

160,000
10,586,875

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28年5月24日までの換価実績による。

Applico Inc.

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

0351,984 預金利息

11

受取利息

12

破産申立予納金（カルプレス・マルク・マリ・ロベート）

0
資産合計

3,990,797,660

3,026,000 破産申立予納金戻り（郵券等戻り含む）
1,666,079,214

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）
219,253,642

一般破産債権（取引所関係破産債権）

8,256,092,214

一般破産債権（取引先等）

402,470,293
負債合計

8,732,190,301

届出金額

備考

額未定
額未定
263,519,268,303,371
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28年5月24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は、上記資産には含まれていない。なお、平成28年5月17日時点において破産財団で管理するBitcoinは、202,185.35450043 BTCとなっている。
※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２８年算書

４月 ２４日
５月 ２５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）
収

入

摘

要

番号

の

部
金額

支

出

摘

要

番号

の

部
金額

1

引継現預金

766,593,2521

事務費

26,782,053

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

8,791,948

4

受取利息

351,9844

専門家報酬

264,338,137

5

税金還付

331,600

5

業務委託報酬

117,039,089

6

他社預け金の回収

706,433,012

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

4,463,440

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）

28,530,724

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

5,620,542

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

管財人報酬

114,550,633

13

カルプレス・マルク・マリ・ロベート破
産申立予納金合計1,666,079,214

合6,310,433
97,370計

3,000,000
601,414,661

差引残金

1,064,664,553

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）

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

706,433,012

備品

32,582,300

金

0

金

10,587,933

費

0

息

351,984

金

3,026,000

社

工

具

預
器

具

敷
差

入

保

開

破
資

証

発

受

取
産

申

利
立
産

予

届出額

預

仮

他

科目

納

計 ※2

1,666,079,214

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28年5月24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は、上記資産には含まれていない。なお、平成28年5月17日時点において破産財団で管理するBitcoinは、202,185.35450043 BTCとなっている。
※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.
ReportMay 25, 2016
To: Tokyo District Court, Collegiate Section of 20th Civil Division
Bankrupt Entity: MtGox Co., Ltd.
Bankruptcy Trustee: Nobuaki Kobayashi, Attorney-at-law

I. Past Events and Present Situation Concerning Bankruptcy Estate
1. Present Situation of Bankruptcy Estate
The status of the bankruptcy estate, based on the investigation conducted up to thetime of preparation of this Report, is as shown in the List of Assets and the Balance
Sheet, and the balance in the account that I have secured as of May 23, 2016 is JPY
1,064,664,553, i.e., a decrease of approximately JPY 145,000,000 from the time of
the 5th creditors’ meeting.
However, since the investigation of the status of the holdings of BTC is still on-going,such List of Assets and Balance Sheet do not contain BTC held by the bankrupt
entity.
2. Status of Management of BTC
The amount of BTC managed by the bankruptcy estate as of May 17, 2016 is
202,185.35450043 BTC. Currently, I am still investigating the existence of
BTC held by the bankrupt entity, and it is planned that, as soon as such BTC arefound, I will move them to the address which I manage, and I will keep such
BTC there.
II. Filing of Bankruptcy Claims and Acceptance or Rejection of Claims
1. Status of Filing of Bankruptcy Claims and Acceptance or Rejection of Claims
On February 17, 2016, the date of the investigation of claims, I accepted or rejected
a portion of the claims against the Bankrupt Entity regarding the refund of BTC andmoney which was filed by users of the Bankrupt Entity’s Bitcoin exchange (the1“Users”) (the “Bankruptcy Claims Related to Exchange”). On the other hand, I
had reserved my right to accept or reject filed claims which needed further
investigation or those for which the filed amounts of the Bankruptcy Claims
Related to Exchange are greater than the amounts of the deposit balance that we areaware of. And, on May 25, 2016, the date of the investigation of claims which
took place this time, I accepted or rejected all filed claims including those in respectof which I had reserved my right to accept or reject.
A summary of the status of filing of bankruptcy claims and the acceptance orrejection of claims as of May 24, 2016 is shown below.

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

Numberof persons
who filedclaims24,750persons

Total amount ofclaims filed *1

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.
It is my policy to provide no response to individual inquiries regarding thecontent of the results of my acceptance or rejection of claims. Thank you for yourunderstanding regarding such matter.
2. Method of Confirming the Results of Acceptance or Rejection of Claims
It is planned that, as quickly as possible, creditors who filed their Bankruptcy
Claims Related to Exchange by the method of using the website(https://claims.mtgox.com/assets/index.html#/; the “System”) will become able toconfirm the results of the acceptance or rejection of claims by logging into the
System and clicking the icon that states “Confirm the Results of Acceptance or
Rejection of the Claims” on or after May 26, 2016. Further, it is planned that, as
quickly as possible, the said creditors will become able to browse through the
System, the statement of acceptance or rejection which sets forth the contents offilings and the details of acceptances or rejections therefor, with respect to all
Bankruptcy Claims Related to Exchange (they will be partially masked).
On the other hand, with regard to creditors who have filed their Bankruptcy Claims
Related to Exchange by post by sending them to the office of the bankruptcy trustee,
it is planned that the results of the acceptance or rejection of their claims will be
notified to them by e-mail in due course. Please note that, since we have already2

sent e-mails to creditors who have filed claims and in respect of whom their claims
have already been accepted or rejected on February 17, 2016, we will not besending e-mails to such creditors again on this occasion.
3. Status of Filings of Claims Other than the Bankruptcy Claims Related to
Exchange
With respect to creditors who filed claims other than Bankruptcy Claims Related to
Exchange, these claims have been accepted or rejected at the investigation of claims
that was held on September 9, 2015; however, there was a petition for a bankruptcy
claim assessment from two of the creditors, and the assessment is currently underway.
III. Investigation of Disappearance of BTC, etc.
1. Status of Investigation
I am conducting investigations into whether any BTC or currencies havedisappeared at the bankrupt entity 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, as well as by obtaining the assistance of our
supporting company, Payward.
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, the careful treatment of information
relating to the investigation is now needed.
Due to the circumstances, such as the limited amount of information that exists, I
believe it will be difficult to understand the full picture; however, I am planning tocontinue these investigations, as much as possible. We are planning to disclose
the results of the aforesaid investigation at the appropriate time, in the appropriatemanner and with the appropriate content, taking into account problems related to
privacy, etc.
2. Disclosure of Address
As explained on May 11, 2016 on the website (https://www.mtgox.com) that I
manage, although I have arranged to disclose the Bitcoin address, since it wasrecently shown that such disclosure may possibly have an adverse material effect3

on the individual information and privacy, I determined to withhold such disclosure.
IV. Affiliated Companies
The bankrupt entity has several affiliated companies (parent company, etc.), and hasloan receivables, etc. against the following companies, etc. Therefore, I am
making efforts to collect such loan receivables.
1. TIBANNE Co., Ltd.
On May 15, 2015, in the process of the bankruptcy proceedings against TIBANNE
Co., Ltd., which is the parent company of the bankrupt entity (Tokyo District Court2015 (fu) No. 585), I filed a bankruptcy claim (the total amount of the bankruptcy
claim that was filed is JPY 25,841,657,102; however, a claim in the amount of JPY
306,362,100 was withdrawn on November 19, 2015). Mr. Taro Awataguchi, whois the bankruptcy trustee of TIBANNE, made an objection to the claim; therefore, I
filed a motion seeking an assessment of the bankruptcy claim on October 13, 2015.
The assessment is currently being processed under the bankruptcy proceeding of
TIBANNE, Co., Ltd.
2. K.K. Bitcoin. CaféTOKYU CONSTRUCTION CO., LTD., a creditor of K. K. Bitcoin. Café, filed an
objection with respect to the proof of bankruptcy claims (the amount of thebankruptcy claim that was filed is JPY 60,710,136) that I filed in the bankruptcy
proceedings against K.K. Bitcoin. Café (Tokyo District Court 2014 (fu) No. 5603),
and the case regarding the objection to the bankruptcy claim assessment (2015 (wa)No. 6570) was heard before the Tokyo District Court, where TOKYUCONSTRUCTION CO., LTD. was the plaintiff and I was the defendant. The
decision of the first instance was given on February 23, 2016, approving the
aforesaid bankruptcy claim that I filed. However, TOKYU CONSTRUCTION
CO., LTD. was not satisfied and appealed against this decision, and, at present, thecase is being pending before the court of second instance (Tokyo High Court 2016(ne) No. 1479) and the first hearing is scheduled to be held on May 30, 2016.
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 decided on November 10, 2015, and Ms.

4

Masako Sakaguchi was appointed as the bankruptcy trustee.
Robert Marie Mark Karpeles was prosecuted on September 11, 2015 on suspicionof unauthorized creation and use of private electromagnetic records and suspicionof corporate embezzlement. Furthermore, he was subsequently prosecuted on
November 18, 2015 on the same suspicion of unauthorized creation and use ofprivate electromagnetic records and suspicion of corporate embezzlement, and isunder detention until the present date.
V. 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 of the
Bankruptcy 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 required to take place concurrently with theinvestigation stated in section III above.
VI. Matters regarding Progress of Bankruptcy Proceedings
1. Probability of Distribution, etc.
As stated above, all bankruptcy claims have been accepted or rejected, and,henceforth, I wish to proceed to the distribution process as soon as possible.
However, the detailed schedule thereof will inevitably be affected by eachcreditor’s response to the acceptance or rejection of his or her claim, etc.
Therefore, at present, the possibility of carrying out a distribution and the timing
and method thereof, etc. have not yet 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, as muchas possible, I plan to disclose information, etc., that are necessary for creditors
regarding this case on the website that I manage (https://www.mtgox.com) fromtime to time.
End of document

5* This translation is prepared for reference purpose 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.

6[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(amount incorporated into
the bankruptcy 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 accountNo. 0623949
Yachiyo Bank, Shibuya Branch, Foreign currency ordinary deposit accountNo.
0623950
Yachiyo Bank, Shibuya Branch, Foreign currency ordinary deposit accountNo. 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

1/3

No. Item
2 Short-term loans

Appraised amount(amount incorporated into
the bankruptcy estate)*2

Book value*1

Remarks

The appraised amount is based on the amount actually converted into cash on or prior to May
24, 2016.
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 May
331,600
24, 2016.
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)
5 Deposits paid
Counsel for applicant

2,000,000
783,948,565
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
862,720,420 The appraised amount is based on the amount actually converted into cash on or prior to May
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

Others6 Money deposited with other companies

40,80032,977,386 The money deposited was already succeeded at the appraised amount on May 8, 2014.

0

97,486,771 Collected on January 7, 2015

1,693,444,088

CoinLab

500,000,000

Others1,193,444,088

7 Tools, furniture and fixtures

6,900

706,433,012

0 Pending litigation
Partly collected. As for the residual amount, the trustee is collecting and/or reviewing the706,433,012
collectibility.
The appraised amount is based on the amount actually converted into cash on or prior to May
32,582,300
24, 2016.

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

The appraised amount is based on the amount actually converted into cash on or prior to May
24, 2016.

32,382,300

200,000

2/3

Sold on November 27, 2014. The consideration has already been transferred into the account of
the trustee.
Sold on June 8, 2015. The consideration has already been transferred into the account of thetrustee.

Appraised amount(amount incorporated into
the bankruptcy 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 May
24, 2016.

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
This is a refund of the money for release from provisional seizure deposited by the bankrupt andhas already been collected.

9 Guaranty money deposited

10,586,875

10,587,933

10 Development expenses

85,875,146

0Applico 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

11 Interest income

This development expense is currently under investigation, but may be an expense spent in thepast and may have no value.
351,984 Interest on deposit
Return of prepayment for filing bankruptcy against Robert Marie Mark Karpeles (including
3,026,000
return of postal stamps, etc.)
1,666,079,214
00

12 Prepayment for filing bankruptcy against Robert Marie Mark Karpeles
Total assets *3

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

03,990,797,660

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.

Remarks

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

The appraised amount is based on the amount actually converted into cash on or prior to May
24, 2016.

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 May 24, 2016.
*3 The bitcoins 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 May 17, 2016 is 202,185.35450043 BTC.
*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.

3/3

[Translation]

Income and Expenditure Statement
From April 24, 2014
Through May 25, 2016

[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

26,782,053

Deposits succeeded from the court

2,000,000

2

Expenses for notice of commencement ofbankruptcy proceedings to bankruptcy

6,890,292

3

Collection of monies deposited

10,587,933

3

Supplies expenses

8,791,948

4Interest income

351,984

4

Professional fees

264,338,137

5

Tax refund

331,600

5

Outsourcing fees

117,039,089

6Collection of money deposited withother companies

706,433,012

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
office4,463,440

9Proceeds from sale of fixtures

200,000

9

Tax and public dues (withholding tax oftrustee's fee, etc.)

28,530,724

46,686,362

10

Call center expense

5,620,542

3,026,000

11

Prepayment for filing bankruptcy against
TIBANNE

15,000,000

12

Trustee's fee

114,550,633

13Prepayment for filing bankruptcy against
Robert Marie Mark Karpeles

10
11

Price for assignment of loan to K.K.
Shade3D
Return of prepayment for filingbankruptcy against Robert Marie
Mark Karpeles (including return of

Total

1,666,079,214

Abstract

Total

Amount6,310,433

97,3703,000,000
601,414,661

Balance

1,064,664,553* 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.

[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

Item

Filling amount

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

Accounts receivable

331,600

Provisional payment

2,000,000

Deposits paid

862,720,420

Money deposited with othercompanies

706,433,012

Tools, furniture and fixtures

32,582,300

Security deposit

73,627,794

0

Guaranty money deposited

10,587,933

Development expenses

0Interest income

351,984

Prepayment for filing bankruptcy
Total assets*3*2

3,026,000
1,666,079,214*1 The "appraised amount (amount incorporated into the bankruptcy estate)" shows the amount actually collected onor prior to May 24, 2016.
*2 The bitcoins 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 May 17, 2016 is 202,185.35450043 BTC.
*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.