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Article 42Obligee's Subrogation Right and Right to Demand Rescission of Fraudulent Act
第四十二条（債権者代位権及び詐害行為取消権）
The provisions of Part III, Chapter I, Section 2, Subsection 2 (Obligee's Subrogation Right) and Subsection 3 (Obligee's Right to Demand Rescission of Fraudulent Act) of the Civil Code apply mutatis mutandis to the collection of national tax.
民法第三編第一章第二節第二款（債権者代位権）及び第三款（詐害行為取消権）の規定は、国税の徴収に関して準用する。
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law