第２１

破産債権届出及び認否
破産債権届出及び認否の状況
当職は、平成 28 年 2 月 17 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。）のうち一部の債権について認否をした。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、今回、認否を留保した。なお、金銭の預託に基づく取引所関係破産債権を届け出た債権者（BTC の預託に基づく取引所関係破産債権とともに届け出た債権者を含む。
）
については、破産者に残されたユーザー情報等をさらに確認する必要があり、現時点で認否できる状況ではないため、全て認否を留保している。破産債権届出及び認否の状況の概要（平成 28 年 1 月 22 日時点）については、以下のとおりである。
届出人数

届出金額

認否した

認否した金額認否を留

認否を留保した

※１

人数

※１

保した人

金額

※１

数
BTC の 預9863 名託に基づ

401 億 3074 万

7952 名4194 円

125 億 8371 万1911 名7791 円

275 億 4702 万
6403 円

く取引所
関係破産
債権のみ
を届け出
た債権者
金銭の預

14865 名託に基づ

2 兆 6419 億

0名

0円

14865 名8942 万 1947 円

2 兆 6419 億 8942
万 1947 円

く取引所
関係破産
債権を届
け出た債
権者

※

２
取引所関
係破産債

5名

131 億 1908 万

5名

131 億 1908 万

3453 円（ 平 成3453 円

権以外の27 年 9 月

債権を届

9 日に認

け出た債

否）

権者

2

0名

0円

合計

24733 名2 兆 6952 億7957 名3924 万 9594 円

257 億 0280 万

16776 名1244 円

2 兆 6695 億 3644
万 8350 円※１

全て円転した金額である。

※２

BTC の預託に基づく取引所関係破産債権と金銭の預託に基づく取引所関係破産債権の両方を届け出た債権者も含まれる。
後述のように、今回認否を留保した届出債権については、直ちに債権の存在を認めないことを意味しないから、留保された届出債権者については、次回の認否の結果をお待ちいただきたい（当職としては、認否を留保したことについての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（以下「オンライン方法」という。）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 2 月 17 日以降、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（ただし、当職が認否を留保した取引所関係破産債権を届け出た債権者は当該ボタンが表示されず認否結果を確認できない。）。また、当該債権者は、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（ただし、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（以下「オフライン方法」という。）により取引所関係破産債権を届け出た債権者には、今後、電子メールにて認否結果を知らせる予定である。
３

今回当職が認否を留保した債権者について
当職は、今回認否を留保した取引所関係破産債権については、今後、次の債権調査

期日までに、さらなる調査を行うとともに、（そうすることが適切な場合には、届出債権者に個別に連絡を取った上で、）認否をする予定である。

４

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３

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1

https://claims.mtgox.com/assets/index.html#/
3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、破産会社代表者である、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。
現状、例えば、現在認識し得るデータベース上の BTC の動きとブロックチェーン上の記録とに不一致がないか等を含めて調査しており、元々の BTC 取引で予定されていた以上の BTC が外部に出て行っている現象等の存在は把握しており、当該現象も考慮しながら作業を進めている。もっとも、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、当該現象を踏まえて調査を続行する予定である。

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. Cafe
当職が（株）Bitcoin. Cafe 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、東京地方裁判所
において破産債権査定異議請求事件（平成 27 年（ﾜ）第 6570 号）が係属している（原告：東急建設株式会社）。平成 28 年 2 月 23 日が判決期日である。

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・

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。

4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 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 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、上述第 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
原則として、届け出られた全ての破産債権につき認否をし、破産債権の金額が確定した後に、配当手続に進む予定であり、現時点で、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 を配布する方法による配当を行う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、出来る限り、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5

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

現金及び預金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2月16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2月16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2月16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2月16日までの換価実績による。

5,383,438

Chair

11

100 解約入金済み。
46,686,362 評価は平成28年2月16日までの換価実績による。

㈱Bitcoin cafe

4893,468 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 HongKong

7

7 解約入金済み。

95,357

りそな銀行 渋谷支店 普通預金 No.2973992

60

120,000

八千代銀行 渋谷支店 普通預金 No.0623839

3

備考

1,359,603

0

みずほ銀行 渋谷支店 普通預金 No.1457705

2

評価額（財団組入額）
※2

簿 価※1

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2月16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2月16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

0243,455 預金利息

受取利息
資産合計※33,990,797,660

1,662,944,685

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）
財団債権（その他経費）

2

一般破産債権（購入者預り金）
一般破産債権（取引先等）

額未定

19,253,642

額未定

8,256,092,214

額未定

402,470,293
負債合計※3

届出金額

54,374,152

8,732,190,301

備考

債権調査手続未了

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2月16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及び債権者のBitcoin返還請求権（破産債権）は、上記資産及び負債には含まれていない。
※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
２月 １６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

20,884,746

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

8,790,276

4

受取利息

243,4554

専門家報酬231,692,435

5

税金還付

331,600

5

業務委託報酬

109,159,333

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

3,976,792

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）

9,281,14110㈱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

4,807,140

11

TIBANNE破産申立予納金

15,000,000

12

管財人報酬

32,947,539

13

カルプレス・マルク・マリ・ロベート破
産申立予納金3,000,000

合計1,662,944,685

合6,310,433
97,370計

452,837,497

差引残金

1,210,107,188

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

706,433,012

備品

32,582,300

金

0

金

10,587,933

費

0

息

243,455

社

工

具

預
器

具

敷
差

入

保

開
受
資

証

発
取

利
産

届出額

預

仮

他

科目

計 ※2

1,662,944,685

負

般

破

産

債

債

73,627,794

権 ※3

8,658,562,507

計 ※28,732,190,301※1 「評価額（財団組入額）」は、平成28年2月16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及び債権者のBitcoin返還請求権（破産債権）は、上記資産及び負債には含まれていない。
※3 負債については、交付要求及び債権調査手続未了のため、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.
ReportFebruary 17, 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 February 16, 2016 is
JPY 1,210,107,188, i.e., a decrease of approximately JPY 30,000,000 from the timeof the 4th 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,
or claims for the return of BTC (which constitute the bankruptcy claim).
2. Past Events Concerning Bankruptcy Estate
The principal past events concerning the bankruptcy estate from the time of the 4th
creditors’ meeting up to the present are as follows:(1) Recovery of Assets
The bankrupt entity had loan receivables in the amount of JPY 338,139,321(amount based on the settlement accounts of the bankrupt entity as of April 24,2014) against K.K. Shade 3D, which is a subsidiary of TIBANNE Co., Ltd., withrespect to the item referred to as “2. Short-term loans” that is listed in the List of
Assets. After obtaining the court approval, I sold such loan receivables to New
Horizon II Investment Limited Partnership and collected JPY 46,686,362. The
status of other recoveries of assets up to the present is as described in the List of
Assets.
1

I will continue to strive for the possible collection of other assets.
(2) Status of Management of BTC
The amount of BTC managed by the bankruptcy estate as of February 9, 2016 is
202,163.41191816 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 (the“Users”) (the “Bankruptcy Claims Related to Exchange”).
On the other hand, this time, I reserved my right to accept or reject filed claims
which need 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 are aware of. In addition, I reserved my right to accept or reject
all claims filed by creditors filing the Bankruptcy Claims Related to Exchange
based on deposits of money (including creditors who filed Bankruptcy Claims
Related to Exchange based on deposits of BTC), since it is necessary to further
confirm the Users’ information, etc. that is remaining at the Bankrupt Entity and, atpresent, I am not in a position where I can accept or reject them.
A summary of the status of filing of bankruptcy claims and the acceptance orrejection of claims as of January 22, 2016 is shown below.

Creditors
who filed aclaim onlywith respect
to theBankruptcy
ClaimsRelated to

Numberof persons
who filedclaimsTotalamount ofclaimsfiled *1

Number of
persons whose
claims havebeen acceptedor rejected

Total amountof claims thathave been
accepted or
rejected*1

9,863
persons

JPY
40,130,74
4,194

7,952 persons

JPY
12,583,717,79
1

2

Number of
persons whose
claims areawaiting
accepted or
rejected
1,911 persons

Total amount ofclaims that are
awaiting acceptedor rejected *1

JPY
27,547,026,403

Exchange
based ondeposits of
BTC
Creditors
who filed aclaim withrespect totheBankruptcy
ClaimsRelated to
Exchange
based ondeposits ofmoney *2
Creditors
who filed aclaim
regardingclaims otherthan thosewith respect
toBankruptcy
ClaimsRelated to
Exchange
Total

14,685persons

JPY
2,641,989,
421,9470 personsJPY 0

14,865persons

JPY
2,641,989,421,94
7

5 personsJPY
13,119,08
3,453

5 persons(Accepted or
rejected on
September 9,
2015)

JPY
13,119,083,45
30 personsJPY 024,733
persons

JPY
2,695,239,
249,594

7,957 persons

JPY
25,702,801,24
4

16,776 persons

JPY
2,669,536,448,35
0*1 All amounts have been converted into JPY.
*2 These creditors include creditors who filed Bankruptcy Claims Related to
Exchange based on both the deposit of BTC and the deposit of money.
As stated below, the fact that I reserved my right to accept or reject a claim thistime does not immediately mean that the existence of such claim has been denied.
Therefore, please wait for the results of the next acceptance or rejection. (It is mypolicy to provide no response to individual inquiries regarding individual claims as
to why I have reserved my right to accept or reject such claims. Thank you foryour understanding regarding such matter.)
2. Method of Confirming the Results of Acceptance or Rejection of Claims
Creditors who filed their Bankruptcy Claims Related to Exchange by the method ofusing the website (https://claims.mtgox.com/assets/index.html#/; the “System”)(such method is referred to as the “Online Method”) can confirm the results of theacceptance or rejection of claims by logging into the System and clicking the icon3that states “Confirm the Results of Acceptance or Rejection of the Claims” on orafter February 17, 2016 (such icon will not be displayed for creditors whose
Bankruptcy Claims Related to Exchange in respect of which I have reserved myright to accept or reject, and they will not be able to confirm the results of theacceptance or rejection of their claims). The said creditors can 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(the “Offline Method”), it is planned that the results of the acceptance or rejectionof their claims will be notified to them by e-mail in due course.
3. The Creditors Whose Claims I Reserved My Right for Acceptance or
Rejection At This TimeWith respect to the Bankruptcy Claims Related to Exchange in respect of which I
reserved my right to accept or reject this time, I plan to conduct further
investigations (and if appropriate, contact filing creditors individually) anddetermine the acceptance or rejection by date of the next investigation of claims.
4. 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.
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, who is the representative directorof the bankrupt entity, was arrested and prosecuted as stated below, following a4

request made by investigation agencies such as the Metropolitan Police Department
to cooperate with their investigation, I have been providing and will continue toprovide them with cooperation as much as possible. In connection with suchpolice investigation, the careful treatment of information relating to theinvestigation is now needed.
As matters now stand, investigations are under way, including investigations as towhether there are discrepancies between the activities of BTC on the database,which we are aware of at this time, and the records on the block-chain. I amaware that there are phenomena where amounts in excess of those contemplated
under the original BTC transaction went outside the system, etc., and I am
conducting investigations taking into account these phenomena. Due to thecircumstances, such as the limited amount of information that exists, I believe it
will be difficult to understand the full picture; however, I am planning to continue
these investigations, as much as possible, taking into account the said phenomena.
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, 2016). 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, 2016.
The assessment is currently being processed under the bankruptcy proceeding of
TIBANNE, Co., Ltd.
2. K.K. Bitcoin. Cafe
With respect to the proof of bankruptcy claims (the amount of the bankruptcy claimthat was filed is JPY 60,710,136) that I filed in the bankruptcy proceedings against
K.K. Bitcoin. Cafe, the case regarding the objection to the bankruptcy claim
assessment (2015 (wa) No. 6570) is currently being heard before the Tokyo District
Court (Plaintiff: TOKYU CONSTRUCTION CO., LTD.). Judgment will be given5

at a hearing on February 23, 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.
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.
In principle, the plan is to proceed to distribution processes after all filed
bankruptcy claims have been accepted or rejected, and the amount of thebankruptcy claims have been fixed. 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 much6

as 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* 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.

7[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
February 16, 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.Cafe

60,000,000

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
331,600
February 16, 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)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 to862,720,420
February 16, 2016.
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

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
32,582,300
February 16, 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
February 16, 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.

Book value*1

No. Item
8 Security deposit

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

Remarks
The appraised amount is based on the amount actually converted into cash on or prior to
February 16, 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
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)
2 General bankruptcy claims (Money deposited from purchasers)
General bankruptcy claims (Transacting parties, etc.)

This development expense is currently under investigation, but may be an expense spent in thepast and may have no value.
243,455 Interest on deposit
1,662,944,685
00
3,990,797,660

Book value
54,374,152

Reported amountThe amount has not yet
been determined.

19,253,642

The amount has not yet
been determined.

8,256,092,214

The amount has not yet
been determined.

402,470,293
Total liabilities *3

8,732,190,301

The appraised amount is based on the amount actually converted into cash on or prior to
February 16, 2016.

Remarks

The procedures for investigation of claims have not yet been completed.

13,119,083,453
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 February 16, 2016.
*3 The bitcoins held by the bankrupt entity and the creditors' claims for the return of their bitcoins (bankruptcy claims) are not included in the assets and liabilities set forth above.
*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 February 16, 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

20,884,746

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

8,790,276

4Interest income

243,455

4

Professional fees

231,692,435

5

Tax refund

331,600

5

Outsourcing fees

109,159,333

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
office3,976,792

9

Proceeds from sale of fixtures

200,000

9

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

9,281,141

10

Price for assignment of loan to K.K.
Shade3D

46,686,362

10

Call center expense

4,807,14011

Prepayment for filing bankruptcy against
TIBANNE

15,000,000

12

Trustee's fee

32,947,539

13

Prepayment for filing bankruptcy against
Robert Marie Mark Karpeles

3,000,000

Total

1,662,944,685

Abstract

Total

Amount6,310,433

97,370452,837,497

Balance

1,210,107,188* 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

Cash and deposits

1,359,603

Claims on the estate andpreferred bankruptcy claims*373,627,794

Short-term loans

46,686,362

General bankruptcy claims*38,658,562,507

Total liabilities*2

8,732,190,301

Item

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

0

Guaranty money deposited

10,587,933

Development expenses

0Interest income
Total assets

Filling amount

243,455*2

1,662,944,685*1 The "appraised amount (amount incorporated into the bankruptcy estate)" shows the amount actually collected onor prior to February 16, 2016.
*2 The bitcoins held by the bankrupt and the creditors' claims for the return of their bitcoins (bankruptcy claims) are
not included in the assets and liabilities set forth above.
*3 The amounts of liabilities are based on the book value of the bankrupt at the time of the order of commencementof bankruptcy proceedings because requests for distribution and claims investigation procedures 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.