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Except as otherwise provided for in this Act, a bankruptcy claim may not be enforced without going through bankruptcy proceedings.
The provisions of the preceding paragraph do not apply when enforcing a claim for tax, etc. (excluding a foreign tax claim subject to mutual assistance), which is a bankruptcy claim, through the following acts:
collection of national tax delinquency that has already been made, at the time of commencement of bankruptcy proceedings, against the property that belongs to the bankruptcy estate; and
破産手続開始の時に破産財団に属する財産に対して既にされている国税滞納処分
appropriation of a refund or payment in excess, which is enforced by a person with the authority to collect.
徴収の権限を有する者による還付金又は過誤納金の充当
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