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If there is a person who has received payment of child allowance by deception or other wrongful means, the mayor of the municipality may collect from that person all or part of an amount equivalent to the amount received, in the same manner as for a disposition for delinquent local taxes.
偽りその他不正の手段により児童手当の支給を受けた者があるときは、市町村長は、地方税の滞納処分の例により、受給額に相当する金額の全部又は一部をその者から徴収することができる。
The order of priority of the statutory lien on money collected under the preceding paragraph is to rank next after national taxes and local taxes.
前項の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.