Article 14-9Priority of Pledges Established on or Before the Statutory Payment Due Date, etc.

一local tax for which the amount of tax to be paid or remitted was fixed after the statutory payment due date: the date on which the written notification of payment or remittance was issued (for tax whose amount was fixed by a return, the date on which the return was filed);

二local tax for which notification of advance collection was given before the statutory payment due date: the due date for payment designated by that notification;

三local tax imposed from time to time: the date on which the written notification of payment was issued;

四local tax in the amount notified or advised under Article 14-18, paragraph (2) or Article 16-4, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (12) of that Article): the date on which the written notification or written notice under those provisions was issued;

五the decedent's local tax collected from the heir's own property and the heir's own local tax collected from the inherited property (limited to those for which the amount of tax to be paid or remitted was fixed before the day on which the inheritance occurred): the day on which the inheritance occurred;

六the own local tax of the corporation surviving the merger or of another merged corporation relating to that merger, collected from property that belonged to a merged corporation, and the local tax of a merged corporation collected from the own property of the corporation surviving the merger (limited to those for which the amount of tax to be paid or remitted was fixed before the day of the merger): the day of the merger;

七the own local tax of the juridical person that carried out the company split (hereinafter in this item referred to as the "splitting corporation"), collected from property that has come to belong to it by the finalization of a judgment invalidating that company split, and local tax relating to the splitting corporation's obligation to jointly and severally pay or remit prescribed in Article 10-3, collected from the splitting corporation's own property (limited to those for which the amount of tax to be paid or remitted was fixed before the day on which that judgment became final and binding): the day on which that judgment became final and binding;

八the own local tax of the successor corporation in a company split, collected from the property it succeeded to from the juridical person that carried out that company split (hereinafter in this item referred to as "succeeded property"), local tax relating to the successor corporation's responsibility to jointly and severally pay or remit prescribed in Article 10-4 (hereinafter in this item referred to as "joint and several tax liability"), collected from the successor corporation's own property, and the local tax of another juridical person that carried out a company split relating to that company split, relating to the successor corporation's joint and several tax liability, collected from the successor corporation's succeeded property (limited to those for which the amount of tax to be paid or remitted was fixed before the day of the company split): the day of the company split;

九local tax to be paid or remitted as a secondary taxpayer or guarantor: the date on which the written notice of payment or remittance under Article 11, paragraph (1) (including as applied mutatis mutandis) was issued.

一corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax imposed on the basis of the taxation of corporation tax (including the per capita levy imposed together with them): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act (Act No. 147 of 1959) for that corporation tax;

二income levy of enterprise tax imposed on the basis of the tax base of corporation tax (including the value-added levy and capital levy or revenue levy imposed together with it): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that corporation tax;

三enterprise tax imposed on the basis of the tax base of income tax: the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that income tax;

四local consumption tax imposed on the basis of the taxation of consumption tax: the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that consumption tax;

五individual municipal inhabitant tax (including individual prefectural inhabitant tax imposed together with it; the same applies hereinafter in this item): the time limit or day specified below, according to the following categories of individual municipal inhabitant tax:

イindividual municipal inhabitant tax imposed on the basis of the tax base of income tax and collected by the method of ordinary collection (including the per capita levy imposed together with it): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that income tax;

ロindividual municipal inhabitant tax collected by the method of special collection under Article 321-3: the time limit prescribed in Article 321-4, paragraph (2) (for the special collection tax amount relating to a notice given after that time limit, the day on which that notice was given);

ハindividual municipal inhabitant tax collected by the method of special collection under Article 321-7-2, paragraphs (1) and (2) and Article 321-7-8, paragraph (1): the time limit for notice to the pension insurer prescribed in Article 321-7-5, paragraph (1) (including as applied mutatis mutandis pursuant to Article 321-7-8, paragraph (3));

六national health insurance tax collected by the method of special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2) and Article 718-8, paragraph (1): the time limit for notice to the pension insurer prescribed in Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to Article 718-6, Article 718-7, paragraph (3) or Article 718-8, paragraph (3)).

一Notarized deed;

二A private document bearing a dated seal affixed at a registry office or notary's office;

三A document for which certification of contents has been received under Article 48, paragraph (1) of the Postal Act (Act No. 165 of 1947);

四A document delivered under Article 60, paragraph (4) of the Notary Act (Act No. 53 of 1908) as applied mutatis mutandis in Article 7, paragraph (1) of the Act for Enforcement of the Civil Code (Act No. 11 of 1898).