An interested party may state an opinion on whether the agreement under a petition as referred to in Article 568 should be approved.
利害関係人は、第五百六十八条の申立てに係る協定を認可すべきかどうかについて、意見を述べることができる。
Where an agreement provides for a reduction of or release from a debt or any other measures that would affect rights as regards a claim in respect of foreign taxes subject to mutual assistance, the opinion of the person with the authority to collect on the claim must be heard.
共助対象外国租税の請求権について、協定において減免その他権利に影響を及ぼす定めをする場合には、徴収の権限を有する者の意見を聴かなければならない。
When the court reaches a ruling approving the agreement referred to in Article 569, paragraph (1), it must immediately give public notice to that effect.
第五百六十九条第一項の協定の認可の決定をしたときは、裁判所は、直ちに、その旨を公告しなければならない。
An immediate appeal may be entered against a judicial decision relating to a petition referred to in Article 568. In such a case, the period for entering an immediate appeal against the ruling approving the agreement referred to in the preceding paragraph is the two weeks after the day on which the public notice under the provisions of that paragraph becomes effective.
The provisions of the preceding paragraphs apply mutatis mutandis to cases in which the details of an agreement are changed pursuant to the provisions of Article 572.
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foreign taxes subject to mutual assistancemachine translation
「共助対象外国租税」
A tax claim of another country that, under a tax treaty, Japan may help that country collect or secure property for, as defined in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).
Defined inArticle 512, paragraph (1), item (iii)