# 地方税法 / Local Tax Act — 第十四条の十二の二 (Article 14-12-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-12-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第十四条の十二の二 (Article 14-12-2)（法定納期限等以前に設定された企業価値担保権の優先等） — address `art-14-12-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-12-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-12-2 - 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. --- ### 第十四条の十二の二（法定納期限等以前に設定された企業価値担保権の優先等） — Priority of Enterprise Value Security Rights Created on or before the Statutory Payment Due Date, etc. caption: machine translation, not official art-14-12-2 · https://japanlaw.org/en/local-tax-act/art-14-12-2 · https://japanlaw.org/l/325AC0000000226/art-14-12-2 **第一項** 納税者又は特別徴収義務者が地方団体の徴収金の法定納期限等以前にその財産上に企業価値担保権を設定しているときは、その地方団体の徴収金は、その換価代金につき、その企業価値担保権により担保される債権に次いで徴収する。 art-14-12-2/par-1 · https://japanlaw.org/en/local-tax-act/art-14-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-12-2/par-1 If a taxpayer or special collection agent has created an enterprise value security right on its property on or before the statutory payment due date, etc. of local government levies, those local government levies are collected from the proceeds of realization of that property after the claim secured by that enterprise value security right. machine translation, not official **第二項** 前項の規定に基づき地方団体の徴収金に先立つ企業価値担保権により担保される事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項に規定する特定被担保債権の元本の金額は、その企業価値担保権者がその地方団体の徴収金に係る差押え又は交付要求の通知を受けた時における債権額を限度とする。ただし、その地方団体の徴収金に優先する他の債権を有する者の権利を害することとなるときは、この限りでない。 art-14-12-2/par-2 · https://japanlaw.org/en/local-tax-act/art-14-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-12-2/par-2 The principal amount of a specified secured claim prescribed in Article 6, paragraph (4) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024), secured by an enterprise value security right that takes precedence over local government levies pursuant to the provisions of the preceding paragraph, is limited to the amount of the claim at the time when the holder of the enterprise value security right received notice of the seizure or request for share distribution relating to those local government levies; provided, however, that this does not apply where it would prejudice the rights of a person who holds another claim that takes priority over those local government levies. machine translation, not official --- ## Cites - art-14-12-2/par-2: 前項 → 地方税法 第十四条の十二の二第一項 (Article 14-12-2, paragraph (1)), art-14-12-2/par-1 — https://japanlaw.org/en/local-tax-act/art-14-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-12-2/par-1 - art-14-12-2/par-2: 事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項 → e-Gov law 506AC0000000052, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第十四条の三第一項（直接の滞納処分費の優先） — https://japanlaw.org/en/local-tax-act/art-14-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-3/par-1 - 地方税法 第十四条の四第一項（強制換価の場合の道府県たばこ税等の優先） — https://japanlaw.org/en/local-tax-act/art-14-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-4/par-1 - 地方税法 第十四条の十二の二第二項（法定納期限等以前に設定された企業価値担保権の優先等） — https://japanlaw.org/en/local-tax-act/art-14-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-12-2/par-2 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-007, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27