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A lien for insurance premiums, etc. is after national tax and local tax in terms of priority.
保険料等の先取特権の順位は、国税及び地方税に次ぐものとする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.