# 地方税法 / Local Tax Act — 第十四条の十六 (Article 14-16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-16. 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: 第十四条の十六 (Article 14-16)（担保権付財産が譲渡された場合の地方税の徴収） — address `art-14-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-16 - 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. --- ### 第十四条の十六（担保権付財産が譲渡された場合の地方税の徴収） — Collection of Local Tax When Property Encumbered with a Security Right Is Transferred caption: machine translation, not official art-14-16 · https://japanlaw.org/en/local-tax-act/art-14-16 · https://japanlaw.org/l/325AC0000000226/art-14-16 **第一項** 納税者又は特別徴収義務者が他に地方団体の徴収金に充てるべき十分な財産がない場合において、その者がその地方団体の徴収金の法定納期限等後に登記した質権又は抵当権を設定した財産を譲渡したときは、納税者又は特別徴収義務者の財産につき滞納処分をしてもなおその地方団体の徴収金に不足すると認められるときに限り、その地方団体の徴収金は、その質権者又は抵当権者から、これらの者がその譲渡に係る財産の強制換価手続においてその質権又は抵当権によつて担保される債権につき配当を受けるべき金額のうちから徴収することができる。 art-14-16/par-1 · https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 If a taxpayer or special collection agent has no other sufficient property to be applied to local government levies and has transferred property on which it created a pledge or mortgage registered after the statutory payment due date, etc. of the local government levies, then only where it is found that the levies would still fall short even if a delinquent tax collection procedure were carried out against the property of the taxpayer or special collection agent, those local government levies may be collected from the pledgee or mortgagee, out of the amount that the pledgee or mortgagee is to receive by distribution in respect of the claim secured by that pledge or mortgage in a compulsory liquidation procedure on the property relating to the transfer. machine translation, not official **第二項** 前項の規定により徴収することができる金額は、第一号に掲げる金額から第二号に掲げる金額を控除した額をこえることができない。 art-14-16/par-2 · https://japanlaw.org/en/local-tax-act/art-14-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2 The amount that may be collected under the preceding paragraph may not exceed the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** 前項の譲渡に係る財産の換価代金から同項に規定する債権が配当を受けるべき金額 art-14-16/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-1 The amount that the claim prescribed in the preceding paragraph is to receive by distribution from the proceeds of realization of the property relating to the transfer referred to in that paragraph; machine translation, not official **二** 前号の財産を納税者又は特別徴収義務者の財産とみなし、その財産の換価代金につき前項の地方団体の徴収金の交付要求があつたものとした場合に同項の債権が配当を受けるべき金額 art-14-16/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-2 The amount that the claim referred to in the preceding paragraph would receive by distribution if the property referred to in the preceding item were deemed to be property of the taxpayer or special collection agent and a request for share distribution had been made for the local government levies referred to in that paragraph on the proceeds of realization of that property. machine translation, not official **第三項** 地方団体の長は、第一項の規定により地方団体の徴収金を徴収するため、同項の質権者又は抵当権者に代位してその質権又は抵当権を実行することができる。 art-14-16/par-3 · https://japanlaw.org/en/local-tax-act/art-14-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-3 The head of a local government may, in order to collect local government levies under paragraph (1), enforce the pledge or mortgage by subrogation to the pledgee or mortgagee referred to in that paragraph. machine translation, not official **第四項** 地方団体の長は、第一項の規定により地方団体の徴収金を徴収しようとするときは、その旨を質権者又は抵当権者に通知しなければならない。 art-14-16/par-4 · https://japanlaw.org/en/local-tax-act/art-14-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-4 When the head of a local government intends to collect local government levies under paragraph (1), the head must notify the pledgee or mortgagee to that effect. machine translation, not official **第五項** 地方団体の長は、第一項の譲渡に係る財産につき強制換価手続が行われた場合には、同項の規定により徴収することができる金額の地方団体の徴収金につき、執行機関に対し、交付要求をすることができる。 art-14-16/par-5 · https://japanlaw.org/en/local-tax-act/art-14-16/par-5 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-5 If a compulsory liquidation procedure has been carried out on the property relating to the transfer referred to in paragraph (1), the head of a local government may make a request for share distribution to the enforcement agency for the portion of local government levies equal to the amount that may be collected under that paragraph. machine translation, not official --- ## Cites - art-14-16/par-2: 前項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 - art-14-16/par-2: 第一号 → 地方税法 第十四条の十六第二項第一号 (Article 14-16, paragraph (2), item (i)), art-14-16/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-1 - art-14-16/par-2: 第二号 → 地方税法 第十四条の十六第二項第二号 (Article 14-16, paragraph (2), item (ii)), art-14-16/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-2 - art-14-16/par-2/item-1: 前項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 - art-14-16/par-2/item-2: 前号 → 地方税法 第十四条の十六第二項第一号 (Article 14-16, paragraph (2), item (i)), art-14-16/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-1 - art-14-16/par-2/item-2: 前項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 - art-14-16/par-3: 第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 - art-14-16/par-4: 第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 - art-14-16/par-5: 第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/en/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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 第十四条の十六第二項（担保権付財産が譲渡された場合の地方税の徴収） — https://japanlaw.org/en/local-tax-act/art-14-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2 - 地方税法 第十四条の十六第二項第一号（担保権付財産が譲渡された場合の地方税の徴収） — https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-1 - 地方税法 第十四条の十六第二項第二号（担保権付財産が譲渡された場合の地方税の徴収） — https://japanlaw.org/en/local-tax-act/art-14-16/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-2/item-2 - 地方税法 第十四条の十六第三項（担保権付財産が譲渡された場合の地方税の徴収） — https://japanlaw.org/en/local-tax-act/art-14-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-3 - 地方税法 第十四条の十六第四項（担保権付財産が譲渡された場合の地方税の徴収） — https://japanlaw.org/en/local-tax-act/art-14-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-4 - 地方税法 第十四条の十六第五項（担保権付財産が譲渡された場合の地方税の徴収） — https://japanlaw.org/en/local-tax-act/art-14-16/par-5 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-5 - 地方税法 第十四条の十七第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-3 - 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 附則第六条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-2 --- ## 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-20261027T214204-008, 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