National tax is to be collected from the total property of the taxpayer in preference to all public charges and other claims, except as otherwise provided in this Chapter.
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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
public chargemachine translation
「公課」
A claim, other than a national tax (with its expenses for the delinquent tax collection procedure) or a local tax (地方税), that may be collected in the same way as a delinquent tax, by the delinquent tax collection procedure (滞納処分).
Defined inArticle 2, paragraph (1), item (v)· 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