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Article 199Order of Statutory Lien

第百九十九条(先取特権の順位)

An order of a statutory lien related to an insurance premium or other levy pursuant to the provisions of this Act has priority subordinate to national tax and local tax.

保険料その他この法律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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