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Article 81Priority of Statutory Liens

第八十一条(先取特権の順位)

Statutory liens involving shared charges under the Program for Automobile Accident Countermeasures referred to in Article 78 and monetary penalties as referred to in Article 79 follow national taxes and local taxes in order of priority.

第七十八条の自動車事故対策事業賦課金及び第七十九条の過怠金の先取特権の順位は、国税及び地方税に次ぐ。

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