Article 518-2Participation in Procedures by Parties with a Claim in Respect of Foreign Taxes Subject to Mutual Assistance
第五百十八条の二（共助対象外国租税債権者の手続参加）
In order to participate in special liquidation procedures based on a claim in respect of foreign taxes subject to mutual assistance, an agreement claim creditor holding such a claim must obtain a decision to implement mutual assistance as prescribed in Article 11, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties.
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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)
Act on Special Provisions for the Enforcement of Tax Treatiesmachine translation
「租税条約等実施特例法」
Short name for 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).
Short name set inArticle 512, paragraph (1), item (iii)· applies only in this provision and in Article 518-2; and Article 571, paragraph (4)
agreement claim creditors
「協定債権者」
A creditor who holds an agreement claim in the special liquidation of a stock company.
Short name set inArticle 517, paragraph (1)· applies only in this section