第十四条の二十（地方税及び国税等と私債権との競合の調整）
Article 14-20Adjustment of Competition Between Local Taxes, National Taxes, etc. and Private Claims
Where, in compulsory liquidation procedure, local government levies compete with national taxes, levies of other local governments or public charges (hereinafter in this Article referred to as "national taxes, etc.") and other claims (hereinafter in this Article referred to as "private claims"), and, under the provisions of this Section, the National Tax Collection Act or other laws, local government levies take priority over national taxes, etc. and private claims are subordinate to those national taxes, etc. and take priority over those local government levies, or local government levies are subordinate to national taxes, etc. and private claims take priority over those national taxes, etc. and are subordinate to those local government levies, the distribution of the proceeds of realization is as follows:
where there are expenses prescribed in Article 14-2 or Article 14-3 or expenses for the delinquent tax collection procedure, local government levies prescribed in Article 14-4 (including national taxes prescribed in Article 11 of the National Tax Collection Act), claims to which Article 14-15 applies, claims to which Article 59, paragraph (3) or (4) of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 71, paragraph (4) of that Act), which is to be applied correspondingly under this Act, applies, or claims to which Article 14-13 applies, the proceeds are to be allocated to each of these in that order;
with regard to local government levies, national taxes, etc., and private claims (excluding those to which the preceding item applies), the total amounts to be allocated to local government levies, national taxes, etc., and private claims, respectively, are determined by applying the provisions of this Section, the National Tax Collection Act and other laws in sequence, starting from the oldest statutory payment due date, etc. (including the corresponding due date for payment, etc. of national taxes or public charges) or the oldest time of establishment, registration, transfer or formation;
the total amount determined under the preceding item to be allocated to local government levies and national taxes, etc. is allocated in sequence to local government levies and national taxes, etc. under the provisions of Article 14 or Articles 14-6 through 14-8, or the corresponding provisions of the National Tax Collection Act or other laws;
前号の規定により定めた地方団体の徴収金及び国税等に充てるべき金額の総額を第十四条若しくは第十四条の六から第十四条の八までの規定又は国税徴収法その他の法律のこれらに相当する規定により、順次地方団体の徴収金及び国税等に充てる。
the total amount determined under item (ii) to be allocated to private claims is allocated in sequence to private claims under the provisions of the Civil Code or other laws.
略称規定第十三条の二第一項第一号
納税者又は特別徴収義務者の財産につき滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続又は破産手続（以下「強制換価手続」という。）が開始されたとき（仮登記担保契約に関す…
わかりやすく言うと
納税者や特別徴収義務者の財産について行われる、滞納処分（その例による処分を含みます）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続、破産手続をまとめた呼び名です。
登記
法務局や地方法務局、その支局・出張所である登記所が備える公の帳簿に記録して、権利や事項を公示することです（不動産登記法第一条・第六条第一項）。土地や建物の所有権、地上権、先取特権、抵当権、賃借権などは不動産登記法に基づいて登記することができ（同法第三条）、商法や会社法などの規定で登記すべき事項は商業登記法に基づいて登記されます（商業登記法第一条）。登記をすると、権利などを第三者に対抗（主張）できるようになります。土地や建物の所有権などの物権を取得したり、失ったり、変更したりしたことは、登記をしなければ第三者に対抗することができず（民法第百七十七条）、会社法の規定で登記すべき事項は、登記の後でなければ、そのことを知らない第三者に対抗することができず、登記の後でも、正当な事由によって登記があることを知らなかった第三者には対抗することができません（会社法第九百八条第一項）。
不動産登記法第1条・第3条・第6条、商業登記法第1条、民法第177条、会社法第908条を参考にAIが作成。