Hiroshi-san,
In the U.S., toilets accessible to wheelchair users are higher than standard ones to allow those who need to transfer from the chair to the toilet and back to the chair to have an appropriate height. I am female and not a wheelchair user, but I know many wheelchair users. Many of them carry with them a plastic container with a closable top to drain their urine bags when there is not an accessible restroom available. If your bag tubing does not reach the toilet, and you cannot lower yourself from the chair, drain your bag into the container first, then empty the container into the toilet. If that is not possible, wait until no one else is in the restroom and rinse the urine down the urinal or sink, or carry the container with you until you can empty it. It's not ideal, but it works.
People usually have a backpack or tote bag of personal items kept on the back of the wheelchair at all times, and you can find some container that fits discreetly with your other belongings. You need not buy a special container. Depending on the size of your tubing, I have known people to use empty soft drink bottles in an emergency.
Good luck.
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