1 article
Article 137Order of Distribution, etc. of Expenses for the Delinquent Tax Collection Procedure
第百三十七条（滞納処分費の配当等の順位）
The expenses for the delinquent tax collection procedure are distributed or applied in priority to the national tax that gave rise to their collection.
滞納処分費については、その徴収の基因となつた国税に先だつて配当し、又は充当する。
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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