国税は、これを納付すべき者のために第三者が納付することができる。
A national tax may be paid by a third party on behalf of the person who is to pay it.
国税の納付について正当な利益を有する第三者又は国税を納付すべき者の同意を得た第三者が国税を納付すべき者に代わつてこれを納付した場合において、その国税を担保するため抵当権が設定されているときは、これらの者は、その納付により、その抵当権につき国に代位することができる。ただし、その抵当権が根抵当である場合において、その担保すべき元本の確定前に納付があつたときは、この限りでない。
If a third party who has a legitimate interest in the payment of a national tax, or a third party who has obtained the consent of the person who is to pay a national tax, has paid the national tax in place of the person who is to pay it, and a mortgage has been created to secure the national tax, that third party may, by the payment, be subrogated to the State with regard to the mortgage; provided, however, that this does not apply if the mortgage is a revolving mortgage and the payment was made before the principal to be secured was fixed.
In the case referred to in the preceding paragraph, if the third party has paid part of the national tax referred to in that paragraph, the remaining national tax is collected in priority to the claim of the third party arising from the subrogation under that paragraph.