# 地方税法 / Local Tax Act — 第十四条の十三 (Article 14-13)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-13. 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: 第十四条の十三 (Article 14-13)（不動産保存の先取特権等の優先） — address `art-14-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-13
- 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.

---

### 第十四条の十三（不動産保存の先取特権等の優先） — Priority of Statutory Liens for Preservation of Immovables, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-14-13 · https://japanlaw.org/en/local-tax-act/art-14-13 · https://japanlaw.org/l/325AC0000000226/art-14-13</sup>

  **第一項**  次に掲げる先取特権が納税者又は特別徴収義務者の財産上にあるときは、地方団体の徴収金は、その換価代金につき、その先取特権により担保される債権に次いで徴収する。
  <sup>art-14-13/par-1 · https://japanlaw.org/en/local-tax-act/art-14-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1</sup>
  If any of the following statutory liens exists on the property of a taxpayer or special collection agent, local government levies are collected from the proceeds of realization of that property after the claim secured by that statutory lien:
  <sup>machine translation, not official</sup>

    **一**  不動産保存の先取特権
    <sup>art-14-13/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-1</sup>
    Statutory liens for preservation of immovables;
    <sup>machine translation, not official</sup>

    **二**  不動産工事の先取特権
    <sup>art-14-13/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-2</sup>
    Statutory liens for construction work for immovables;
    <sup>machine translation, not official</sup>

    **三**  立木の先取特権に関する法律（明治四十三年法律第五十六号）第一項の先取特権
    <sup>art-14-13/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-3</sup>
    The statutory lien under paragraph (1) of the Act on Statutory Liens on Standing Trees (Act No. 56 of 1910);
    <sup>machine translation, not official</sup>

    **四**  商法（明治三十二年法律第四十八号）第八百二条若しくは第八百四十二条の先取特権、船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項の先取特権又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項の先取特権
    <sup>art-14-13/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-4</sup>
    The statutory lien under Article 802 or Article 842 of the Commercial Code (Act No. 48 of 1899), the statutory lien under Article 95, paragraph (1) of the Act on Limitation of Shipowner Liability (Act No. 94 of 1975), or the statutory lien under Article 55, paragraph (1) of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975);
    <sup>machine translation, not official</sup>

    **五**  地方団体の徴収金に優先する債権のため又は地方団体の徴収金のために動産を保存した者の先取特権
    <sup>art-14-13/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-5</sup>
    The statutory lien of a person who preserved movables for the sake of a claim that takes priority over local government levies or for the sake of local government levies.
    <sup>machine translation, not official</sup>

  **第二項**  前項第三号から第五号までの規定（同項第三号に掲げる先取特権で登記をしたものに係る部分を除く。）は、その先取特権者が、強制換価手続において、その執行機関に対し、その先取特権がある事実を証明した場合に限り適用する。
  <sup>art-14-13/par-2 · https://japanlaw.org/en/local-tax-act/art-14-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-2</sup>
  The provisions of items (iii) through (v) of the preceding paragraph (excluding the part relating to a statutory lien listed in item (iii) of that paragraph that has been registered) apply only where the holder of the statutory lien proves the fact that the statutory lien exists to the enforcement agency in a compulsory liquidation procedure.
  <sup>machine translation, not official</sup>

---

## Cites
- art-14-13/par-1/item-4: 商法（明治三十二年法律第四十八号）第八百二条 → e-Gov law 132AC0000000048, 第八百二条 (Article 802), art-802 — not held in this collection
- art-14-13/par-1/item-4: 第八百四十二条 → e-Gov law 132AC0000000048, 第八百四十二条 (Article 842), art-842 — not held in this collection
- art-14-13/par-1/item-4: 船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項 → e-Gov law 350AC0000000094, 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — not held in this collection
- art-14-13/par-1/item-4: 船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項 → e-Gov law 350AC0000000095, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-14-13/par-2: 前項第三号から第五号まで → 地方税法 第十四条の十三第一項第三号 (Article 14-13, paragraph (1), item (iii)), art-14-13/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-3
- art-14-13/par-2: 前項第三号から第五号まで → 地方税法 第十四条の十三第一項第四号 (Article 14-13, paragraph (1), item (iv)), art-14-13/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-4
- art-14-13/par-2: 前項第三号から第五号まで → 地方税法 第十四条の十三第一項第五号 (Article 14-13, paragraph (1), item (v)), art-14-13/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-14-13/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-5

## Cited by

10 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 第十四条の十三第二項（不動産保存の先取特権等の優先） — https://japanlaw.org/en/local-tax-act/art-14-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-2
- 地方税法 第十四条の十四第一項第一号（法定納期限等以前にある不動産賃貸の先取特権等の優先） — https://japanlaw.org/en/local-tax-act/art-14-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-1/item-1
- 地方税法 第十四条の十四第二項（法定納期限等以前にある不動産賃貸の先取特権等の優先） — https://japanlaw.org/en/local-tax-act/art-14-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-2
- 地方税法 第十四条の十七第二項（法定納期限等以前にされた仮登記により担保される債権の優先等） — https://japanlaw.org/en/local-tax-act/art-14-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-2
- 地方税法 第十四条の二十第一項第一号（地方税及び国税等と私債権との競合の調整） — https://japanlaw.org/en/local-tax-act/art-14-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-1
- 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
- 地方税法 附則第六条第一項（地方税と他の債権との調整に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-1
- 地方税法 附則第三条第一項（立木の先取特権に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-3/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