Article 14-4Priority of Prefectural Tobacco Tax, etc. in the Case of Compulsory Realization
第十四条の四（強制換価の場合の道府県たばこ税等の優先）
Local government levies collected under Article 13-3 are, notwithstanding the provisions of Articles 14-6 through 14-11, Article 14-12-2, paragraph (1) and Articles 14-13 through 14-15, collected from the proceeds of realization of the articles relating to the sale or taking delivery, etc. that gave rise to the collection, in priority to other local government levies, national taxes and other claims.
第十三条の三の規定により徴収する地方団体の徴収金は、第十四条の六から第十四条の十一まで、第十四条の十二の二第一項及び第十四条の十三から第十四条の十五までの規定にかかわらず、その徴収の基因となつた売渡し又は引取り等に係る物件の換価代金につき、他の地方団体の徴収金、国税その他の債権に先立つて徴収する。
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local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law