How can I setup subledger accounting for the secondary ledger based on tax code?

In our R12.1.3 primary ledger we have only a few natural accounts that are used on multiple tax rates / tax classification codes. In the secondary ledger each of these tax rates has it's own natural account.

How can we setup subledger accounting for the secondary ledger to overwrite the natural account based on the tax? The CoA Mapping only provides a 1:1 or N:1 mapping, so this must be covered by rules.

Is there any attribute that we can use in the account derivation rules?

What is a good practice for such 1:N mapping situation based on taxes?

Thank you, Danny