1 article
Where property provided as security has been taken for local government levies, notwithstanding the provisions of the preceding two Articles, those local government levies are collected from the proceeds of realization in priority to other local government levies and national tax.
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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