财产开示制度是日本《民事执行法》新设立的制度。日本于1979年制定《民事强制执行法》时,认为德国法上的财产开示制度具有对人执行的嫌疑,因而未引进该制度。2003年7月,为确保债权实现的实效性,日本颁布了《为改善担保物权及民事执行制度而修改民法等一部的法律》,该法于2004年4月1日开始实施。根据这项法律,日本《民事执行法》导入了财产开示制度。~①本文试图解析日本财产开示程序的主要内容,然后分析我国被执行人财产报告制度的利弊,最后以日本财产开示制度为启示,提出完善我国财产报告制度的建议。 Property disclosure system is Japan’s “Civil Enforcement Act,” the newly established system. When Japan enacted the Civil Enforcement Law in 1979, it considered that the system of disclosure of property in German law was suspicious of the execution of people and was not introduced into the system. In July 2003, to ensure the effectiveness of the claims, Japan promulgated the “Law Amending the Civil Law, etc. to Improve the Security Interests and Civil Enforcement System,” which came into effect on April 1, 2004. According to this law, Japan’s “Civil Enforcement Act” introduced the system of property disclosure. This article attempts to analyze the main contents of Japan’s property disclosure procedures, and then analyzes the advantages and disadvantages of the property rights reporting system of our country’s executives. At last, with the enlightenment of Japan’s property disclosure system, this paper puts forward suggestions on how to improve our country’s property reporting system.