# 国税通則法 / Act on General Rules for National Taxes — 第四十二条 (Article 42) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-42. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十二条 (Article 42)（債権者代位権及び詐害行為取消権） — address `art-42` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-42 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-42 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十二条（債権者代位権及び詐害行為取消権） — Obligee's Subrogation Right and Right to Demand Rescission of Fraudulent Act caption: machine translation, not official art-42 · https://japanlaw.org/ja/national-tax-general-rules-act/art-42 · https://japanlaw.org/l/337AC0000000066/art-42 **第一項** 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。 art-42/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-42/par-1 · https://japanlaw.org/l/337AC0000000066/art-42/par-1 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. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 健康保険法 第二百四条第一項第十六号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/health-insurance-act/art-204/par-1/item-16 · https://japanlaw.org/l/211AC0000000070/art-204/par-1/item-16 - 厚生年金保険法 第百条の四第一項第三十号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-1/item-30 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-30 - 国民年金法 第百九条の四第一項第二十三号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/national-pension-act/art-109-4/par-1/item-23 · https://japanlaw.org/l/334AC0000000141/art-109-4/par-1/item-23 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-009, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18