# 健康保険法 / Health Insurance Act — 第百八十二条 (Article 182)

- Law: 健康保険法 (Health Insurance Act), 大正十一年法律第七十号
- English title "Health Insurance Act": 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: 第百八十二条 (Article 182)（先取特権の順位） — address `art-182`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/health-insurance-act/art-182
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/art-182
- 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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### 第百八十二条（先取特権の順位） — (Lien Priority)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-182 · https://japanlaw.org/en/health-insurance-act/art-182 · https://japanlaw.org/l/211AC0000000070/art-182</sup>

**第一項**  保険料等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-182/par-1 · https://japanlaw.org/en/health-insurance-act/art-182/par-1 · https://japanlaw.org/l/211AC0000000070/art-182/par-1</sup>
A lien for insurance premiums, etc. is after national tax and local tax in terms 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) — 健康保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/211AC0000000070/20261001_507AC0000000087), retrieved 2026-10-10
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Health Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3266/tb), retrieved 2026-10-10
- This site's parser, version 189 — 健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-10