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

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- 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: 第十四条の十四 (Article 14-14)（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） — address `art-14-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-14
- 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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### 第十四条の十四（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） — Priority of Statutory Liens for Lease of Immovables, etc. Existing on or before the Statutory Payment Due Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-14-14 · https://japanlaw.org/en/local-tax-act/art-14-14 · https://japanlaw.org/l/325AC0000000226/art-14-14</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地方団体の徴収金の法定納期限等以前からあるとき、又は納税者若しくは特別徴収義務者がその先取特権のある財産を譲り受けたときは、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-14-14/par-1 · https://japanlaw.org/en/local-tax-act/art-14-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-1</sup>
  If any of the following statutory liens has existed on the property of a taxpayer or special collection agent since on or before the statutory payment due date, etc. of local government levies, or if a taxpayer or special collection agent has acquired property subject to that statutory lien, those 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**  不動産賃貸の先取特権その他質権と同一の順位又はこれらに優先する順位の動産に関する特別の先取特権（前条第一項第三号から第五号までに掲げる先取特権を除く。）
    <sup>art-14-14/par-1/item-1 · 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</sup>
    A statutory lien for lease of immovables, or any other special statutory lien on movables that ranks equally with a pledge or ahead of these (excluding the statutory liens listed in paragraph (1), items (iii) through (v) of the preceding Article);
    <sup>machine translation, not official</sup>

    **二**  不動産売買の先取特権
    <sup>art-14-14/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-14-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-1/item-2</sup>
    Statutory liens for sales of immovables;
    <sup>machine translation, not official</sup>

    **三**  借地借家法（平成三年法律第九十号）第十二条又は接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条に規定する先取特権
    <sup>art-14-14/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-14-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-1/item-3</sup>
    A statutory lien prescribed in Article 12 of the Act on Land and Building Leases (Act No. 90 of 1991) or Article 7 of the Act on Temporary Treatment of Land and Building Lease in Relation to Requisitioned Real Properties (Act No. 138 of 1956);
    <sup>machine translation, not official</sup>

    **四**  登記をした一般の先取特権
    <sup>art-14-14/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-14-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-1/item-4</sup>
    A registered general statutory lien.
    <sup>machine translation, not official</sup>

  **第二項**  前条第二項の規定は、前項第一号に掲げる先取特権について準用する。
  <sup>art-14-14/par-2 · https://japanlaw.org/en/local-tax-act/art-14-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-2</sup>
  The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the statutory lien listed in item (i) of the preceding paragraph.
  <sup>machine translation, not official</sup>

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## Cites
- art-14-14/par-1/item-1: 前条第一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-14-14/par-1/item-1: 前条第一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-14-14/par-1/item-1: 前条第一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
- art-14-14/par-1/item-3: 借地借家法（平成三年法律第九十号）第十二条 → 借地借家法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/land-and-building-leases-act/art-12 · https://japanlaw.org/l/403AC0000000090/art-12
- art-14-14/par-1/item-3: 接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条 → e-Gov law 331AC1000000138, 第七条 (Article 7), art-7 — not held in this collection
- art-14-14/par-2: 前条第二項 → 地方税法 第十四条の十三第二項 (Article 14-13, paragraph (2)), 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
- art-14-14/par-2: 前項第一号 → 地方税法 第十四条の十四第一項第一号 (Article 14-14, paragraph (1), item (i)), art-14-14/par-1/item-1 — 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

## Cited by

7 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 第十四条の九第二項（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/local-tax-act/art-14-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2
- 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

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## 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-008, 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