Article 14-10Priority of Mortgages Created on or before the Statutory Payment Due Date, etc.
If a taxpayer or special collection agent has created a mortgage on its property on or before the statutory payment due date, etc. of local government levies, those local government levies are collected from the proceeds of realization of that property after the claim secured by that mortgage.
Article 14-11Priority of Pledges or Mortgages Created before Acquisition
If a taxpayer or special collection agent has acquired property on which a pledge or mortgage has been created, local government levies are collected from the proceeds of realization of that property after the claim secured by that pledge or mortgage.
The provisions of the preceding paragraph apply, in the case of a pledge other than a pledge that can be registered, only where the pledgee proves to the enforcement agency in a compulsory liquidation procedure the fact that the pledge was created before the acquisition referred to in that paragraph; in this case, the provisions of the latter part of Article 14-9, paragraph (3) and Article 14-9, paragraph (4) apply mutatis mutandis.
Article 14-12Limits on the Amount Given Priority for Pledges and Mortgages, etc.
The principal amount of a claim secured by a pledge or mortgage that takes precedence over local government levies pursuant to the provisions of the preceding three Articles is limited to the amount of the claim at the time when the pledgee or mortgagee received notice of the seizure or request for share distribution relating to those local government levies; provided, however, that this does not apply where it would prejudice the rights of a person who holds another claim that takes priority over those local government levies.
If registration of an increase in the amount of the claim or the maximum amount secured by a pledge or mortgage is made, the provisions of the preceding three Articles apply as if, at the time of that registration, a pledge or mortgage had been newly created in respect of the increased amount of the claim or maximum amount.
質権又は抵当権により担保される債権額又は極度額を増加する登記がされた場合には、その登記がされた時において、その増加した債権額又は極度額につき新たに質権又は抵当権が設定されたものとみなして、前三条の規定を適用する。
第十四条の十二の二（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）
Article 14-12-2Priority of Enterprise Value Security Rights Created on or before the Statutory Payment Due Date, etc.
If a taxpayer or special collection agent has created an enterprise value security right on its property on or before the statutory payment due date, etc. of local government levies, those local government levies are collected from the proceeds of realization of that property after the claim secured by that enterprise value security right.
The principal amount of a specified secured claim prescribed in Article 6, paragraph (4) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024), secured by an enterprise value security right that takes precedence over local government levies pursuant to the provisions of the preceding paragraph, is limited to the amount of the claim at the time when the holder of the enterprise value security right received notice of the seizure or request for share distribution relating to those local government levies; provided, however, that this does not apply where it would prejudice the rights of a person who holds another claim that takes priority over those local government levies.
Article 14-13Priority of Statutory Liens for Preservation of Immovables, etc.
If any of the following statutory liens exists on the property of a taxpayer or special collection agent, local government levies are collected from the proceeds of realization of that property after the claim secured by that statutory lien:
Statutory liens for preservation of immovables;
不動産保存の先取特権
Statutory liens for construction work for immovables;
不動産工事の先取特権
The statutory lien under paragraph (1) of the Act on Statutory Liens on Standing Trees (Act No. 56 of 1910);
立木の先取特権に関する法律（明治四十三年法律第五十六号）第一項の先取特権
The statutory lien under Article 802 or Article 842 of the Commercial Code (Act No. 48 of 1899), the statutory lien under Article 95, paragraph (1) of the Act on Limitation of Shipowner Liability (Act No. 94 of 1975), or the statutory lien under Article 55, paragraph (1) of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975);
商法（明治三十二年法律第四十八号）第八百二条若しくは第八百四十二条の先取特権、船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項の先取特権又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項の先取特権
The statutory lien of a person who preserved movables for the sake of a claim that takes priority over local government levies or for the sake of local government levies.
地方団体の徴収金に優先する債権のため又は地方団体の徴収金のために動産を保存した者の先取特権
The provisions of items (iii) through (v) of the preceding paragraph (excluding the part relating to a statutory lien listed in item (iii) of that paragraph that has been registered) apply only where the holder of the statutory lien proves the fact that the statutory lien exists to the enforcement agency in a compulsory liquidation procedure.
前項第三号から第五号までの規定（同項第三号に掲げる先取特権で登記をしたものに係る部分を除く。）は、その先取特権者が、強制換価手続において、その執行機関に対し、その先取特権がある事実を証明した場合に限り適用する。
第十四条の十四（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）
Article 14-14Priority of Statutory Liens for Lease of Immovables, etc. Existing on or before the Statutory Payment Due Date, etc.
If any of the following statutory liens has existed on the property of a taxpayer or special collection agent since on or before the statutory payment due date, etc. of local government levies, or if a taxpayer or special collection agent has acquired property subject to that statutory lien, those local government levies are collected from the proceeds of realization of that property after the claim secured by that statutory lien:
A statutory lien for lease of immovables, 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 immovables;
不動産売買の先取特権
A statutory lien prescribed in Article 12 of the Act on Land and Building Leases (Act No. 90 of 1991) or Article 7 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.
Article 14-15Priority of Rights of Retention
If a right of retention exists on the property of a taxpayer or special collection agent and that property is realized by a delinquent tax collection procedure, the local government levies are collected from the proceeds of realization after the claim that was secured by that right of retention; in this case, that claim is to be distributed ahead of a claim secured by a pledge, mortgage, statutory lien or provisional registration for security prescribed in Article 14-17, paragraph (1).
留置権が納税者又は特別徴収義務者の財産上にある場合において、その財産を滞納処分により換価したときは、その地方団体の徴収金は、その換価代金につき、その留置権により担保されていた債権に次いで徴収する。この場合において、その債権は、質権、抵当権、先取特権又は第十四条の十七第一項に規定する担保のための仮登記により担保される債権に先立つて配当するものとする。
The provisions of the preceding paragraph apply only where the holder of the right of retention proves the fact that the right of retention exists to the administrative agency, etc. in the delinquent tax collection procedure.
前項の規定は、その留置権者が、滞納処分の手続において、その行政機関等に対し、その留置権がある事実を証明した場合に限り適用する。
第十四条の十六（担保権付財産が譲渡された場合の地方税の徴収）
Article 14-16Collection of Local Tax When Property Encumbered with a Security Right Is Transferred
If a taxpayer or special collection agent has no other sufficient property to be applied to local government levies and has transferred property on which it created a pledge or mortgage registered after the statutory payment due date, etc. of the local government levies, then only where it is found that the levies would still fall short even if a delinquent tax collection procedure were carried out against the property of the taxpayer or special collection agent, those local government levies may be collected from the pledgee or mortgagee, out of the amount that the pledgee or mortgagee is to receive by distribution in respect of the claim secured by that pledge or mortgage in a compulsory liquidation procedure on the property relating to the transfer.
The amount that may be collected under the preceding paragraph may not exceed the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
The amount that the claim prescribed in the preceding paragraph is to receive by distribution from the proceeds of realization of the property relating to the transfer referred to in that paragraph;
The amount that the claim referred to in the preceding paragraph would receive by distribution if the property referred to in the preceding item were deemed to be property of the taxpayer or special collection agent and a request for share distribution had been made for the local government levies referred to in that paragraph on the proceeds of realization of that property.
The head of a local government may, in order to collect local government levies under paragraph (1), enforce the pledge or mortgage by subrogation to the pledgee or mortgagee referred to in that paragraph.
When the head of a local government intends to collect local government levies under paragraph (1), the head must notify the pledgee or mortgagee to that effect.
If a compulsory liquidation procedure has been carried out on the property relating to the transfer referred to in paragraph (1), the head of a local government may make a request for share distribution to the enforcement agency for the portion of local government levies equal to the amount that may be collected under that paragraph.
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。
定義第十三条の三第二項
滞納処分を執行する行政機関その他の者（以下本章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人
わかりやすく言うと
滞納処分を執行する行政機関その他の者、裁判所（民事執行法の少額訴訟債権執行では裁判所書記官）、執行官、破産管財人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。
先取特権
法律の定めにより、特定の債権を持つ者が、債務者の財産から他の債権者に先立って弁済を受けることができる権利です（民法第三百三条）。雇用関係から生じた債権のように債務者の総財産について生じるもの（同法第三百六条第二号）と、土地や建物の賃料など賃貸借から生じた債権について、土地であればその土地や利用のための建物に備え付けられた動産、その土地の利用に供された動産と賃借人が占有するその土地の果実、建物であれば賃借人がその建物に備え付けた動産の上に生じるもののように、特定の財産について生じるもの（同法第三百十一条から第三百十三条まで）があります。借地借家法は、地主（借地権設定者）に、支払期限が来た最後の二年分の地代などについて、借地人がその土地に持つ建物の上に先取特権を与えており（借地借家法第十二条第一項）、この先取特権は、地上権や土地の賃貸借の登記をすることで効力が保たれます（同条第二項）。
民法第303条・第306条・第311条・第312条・第313条、借地借家法第12条を参考にAIが作成。