Article 20Priority of Statutory Liens for Lease of Real Property, etc. Existing on or before the Statutory Due Date for Tax Payment, etc.
第二十条（法定納期限等以前にある不動産賃貸の先取特権等の優先）
Where any of the following statutory liens has existed on a taxpayer's property since on or before the statutory due date for tax payment, etc. of national tax, or where the taxpayer has acquired property subject to such a statutory lien, that national tax is collected from the proceeds of realization next after the claim secured by that statutory lien:
A statutory lien for lease of real property, or any other special statutory lien on movables that ranks equally with a pledge or ahead of these (excluding the statutory liens listed in paragraph (1), items (iii) through (v) of the preceding Article);
不動産賃貸の先取特権その他質権と同一の順位又はこれらに優先する順位の動産に関する特別の先取特権（前条第一項第三号から第五号までに掲げる先取特権を除く。）
Statutory liens for sales of real property;
不動産売買の先取特権
A statutory lien prescribed in Article 12 (Statutory Liens of Lessors) of the Act on Land and Building Leases (Act No. 90 of 1991) or Article 7 (Statutory Liens of Lessors, etc.) of the Act on Temporary Treatment of Land and Building Lease in Relation to Requisitioned Real Properties (Act No. 138 of 1956);
借地借家法（平成三年法律第九十号）第十二条（借地権設定者の先取特権）又は接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条（賃貸人等の先取特権）に規定する先取特権
A registered general statutory lien.
登記をした一般の先取特権
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the statutory lien listed in item (i) of the preceding paragraph.
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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)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
statutory lien
先取特権
A right the law itself gives certain creditors to be paid out of the debtor's property ahead of other creditors (Civil Code, Article 303). Some reach all of the debtor's property, such as a claim arising from employment (Article 306, item (ii)); others reach particular property only, such as a landlord's claim for rent and other debts under a lease of land or a building, which reaches, for land, the movables furnished to it or to a building used with it, the movables used on it and the crops or other fruits of it the tenant holds, and for a building, the movables the tenant has furnished it with (Articles 311 to 313). The Act on Land and Building Leases gives a landowner one over the tenant's building on the land for the last two years' rent that has fallen due (Article 12, paragraph (1)), which keeps its effect by the registration of the superficies or the land lease (Article 12, paragraph (2)).
Written by AI using Civil Code, Arts. 303, 306, 311, 312, 313 and Act on Land and Building Leases, Art. 12 as a reference.