法令翻訳 http://www.japaneselawtranslat...amp;page=5

(共助対象外国租税債権者の手続参加)
第五百十八条の二   協定債権者は、共助対象外国租税の請求権をもって特別清算の手続に参加するには、租税条約等実施特例法第十一条第一項　に規定する共助実施決定を得なければならない。

Participation in Procedures by Parties with a Claim in Respect of Foreign Taxes Subject to Mutual Assistance
Article 518-2   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.