Article 14-17Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Payment Due Date, etc.
第十四条の十七（法定納期限等以前にされた仮登記により担保される債権の優先等）
If, on or before the statutory payment due date, etc. of local government levies, a provisional registration or provisional entry in a register based on a provisional registration security contract prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (hereinafter in this Article referred to as a "provisional registration for security") has been made on the property of a taxpayer or special collection agent, with that person as the registration obligor (including an obligor for entry in a register), those local government levies are collected from the proceeds of realization after the claim secured by that provisional registration for security.
If a statutory lien listed in the items of Article 14-13, paragraph (1) exists on the property of a taxpayer or special collection agent for which a provisional registration for security has been made, if a statutory lien listed in the items of Article 14-14, paragraph (1) has existed since on or before the statutory payment due date, etc. of local government levies, or if a pledge or mortgage has been created, or a provisional registration for security has been made, on or before the statutory payment due date, etc. of local government levies, those local government levies are collected, from the proceeds of realization relating to the settlement money prescribed in Article 3, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis in Article 20 of that Act), after the claims secured by those statutory liens, pledges and mortgages whose rights were exercised under Article 4, paragraph (1) of that Act (including as applied mutatis mutandis in Article 20 of that Act), and by the subordinate provisional registration for security prescribed in Article 4, paragraph (2) of that Act whose right was exercised under Article 4, paragraph (1) of that Act as applied mutatis mutandis in Article 4, paragraph (2) of that Act (including as applied mutatis mutandis in Article 20 of that Act).
担保のための仮登記がされている納税者又は特別徴収義務者の財産上に、第十四条の十三第一項各号に掲げる先取特権があるとき、地方団体の徴収金の法定納期限等以前から第十四条の十四第一項各号に掲げる先取特権があるとき、又は地方団体の徴収金の法定納期限等以前に質権若しくは抵当権が設定され、若しくは担保のための仮登記がされているときは、その地方団体の徴収金は、仮登記担保契約に関する法律第三条第一項（同法第二十条において準用する場合を含む。）に規定する清算金に係る換価代金につき、同法第四条第一項（同法第二十条において準用する場合を含む。）の規定により権利が行使されたこれらの先取特権、質権及び抵当権並びに同法第四条第二項（同法第二十条において準用する場合を含む。）において準用する同法第四条第一項の規定により権利が行使された同条第二項に規定する後順位の担保仮登記により担保される債権に次いで徴収する。
The provisions of Article 14-11, paragraph (1) apply mutatis mutandis to the case where a taxpayer or special collection agent has acquired property for which a provisional registration for security has been made, and the provisions of the preceding Article (excluding paragraph (3)) apply mutatis mutandis to the case where, if a taxpayer or special collection agent has no other sufficient property to be applied to local government levies, that person has transferred property for which it made a provisional registration for security after the statutory payment due date, etc. of the local government levies, respectively.
第十四条の十一第一項の規定は、納税者又は特別徴収義務者が担保のための仮登記がされている財産を譲り受けたときについて、前条（第三項を除く。）の規定は、納税者又は特別徴収義務者が他に地方団体の徴収金に充てるべき十分な財産がない場合において、その者がその地方団体の徴収金の法定納期限等後に担保のための仮登記をした財産を譲渡したときについて、それぞれ準用する。
A provisional registration and a provisional entry in a register based on a provisional registration security contract prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration, where the monetary obligation to be extinguished is not specified at the time of the contract, have no effect in the delinquent tax collection procedure for local government levies.
仮登記担保契約に関する法律第一条に規定する仮登記担保契約で、消滅すべき金銭債務がその契約の時に特定されていないものに基づく仮登記及び仮登録は、地方団体の徴収金の滞納処分においては、その効力を有しない。
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
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.