# 障害者の雇用の促進等に関する法律 / Act to Facilitate the Employment of Persons with Disabilities — 第六十一条 (Article 61)

- Law: 障害者の雇用の促進等に関する法律 (Act to Facilitate the Employment of Persons with Disabilities), 昭和三十五年法律第百二十三号
- English title "Act to Facilitate the Employment of Persons with Disabilities": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六十一条 (Article 61)（先取特権の順位） — address `art-61`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-61
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/335AC0000000123/art-61
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第六十一条（先取特権の順位） — (Order of Statutory Liens)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-61 · https://japanlaw.org/l/335AC0000000123/art-61</sup>

    **第一項**  納付金その他この款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。
    <sup>art-61/par-1 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-61/par-1 · https://japanlaw.org/l/335AC0000000123/art-61/par-1</sup>
    A statutory lien for the levy or any other amount to be collected pursuant to the provisions of this Subsection follows national and local taxes in order of priority.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 障害者の雇用の促進等に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/335AC0000000123/20261001_507AC0000000063), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act to Facilitate the Employment of Persons with Disabilities — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3845/tb), retrieved 2026-10-18
- This site's parser, version 209 — 障害者の雇用の促進等に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-18