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Article 61Order of Statutory Liens

第六十一条(先取特権の順位)

A statutory lien for the levy or any other amount to be collected pursuant to the provisions of this Subsection follows national and local taxes in order of priority.

納付金その他この款の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。

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