Article 18-2Priority of Enterprise Value Charges Created on or before the Statutory Due Date for Tax Payment, etc.
第十八条の二（法定納期限等以前に設定された企業価値担保権の優先等）
Where a taxpayer has established an enterprise value charge on the taxpayer's property on or before the statutory due date for tax payment, etc. of national tax, that national tax is collected from the proceeds of realization next after the claim secured by the enterprise value charge.
The principal amount of a specified secured claim prescribed in Article 6, paragraph (4) (Definitions) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024) that is secured by an enterprise value charge that takes priority over national tax under the provisions of the preceding paragraph is limited to the amount of the claim at the time when the holder of the enterprise value charge received notice of the seizure or request for share distribution pertaining to that national tax; provided, however, that this does not apply where it would prejudice the rights of a person holding another claim that takes priority over that national tax.
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
proceeds of realizationmachine translation
「換価代金」
In Chapter II, the money to be distributed in a compulsory liquidation procedure (強制換価手続) carried out on a taxpayer's property.
Short name set inArticle 9, paragraph (1)· applies only in this chapter
statutory due date for tax payment, etc.machine translation
「法定納期限等」
The statutory due date for tax payment (法定納期限) of a national tax or, for the national taxes Article 15, paragraph 1 lists — such as tax settled after that date, tax demanded early, or tax of a deceased person or a merged or split corporation — the day each item sets, with accessory taxes and expenses for the delinquent tax collection procedure taking the day set for the tax they arise from; it is the date against which the priority of a pledge or other security over a national tax is judged.
Short name set inArticle 15, paragraph (1)