# 地方税法 / Local Tax Act — 第十四条の十七 (Article 14-17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-17. 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: 第十四条の十七 (Article 14-17)（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） — address `art-14-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-17 - 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. --- ### 第十四条の十七（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） — Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Payment Due Date, etc. caption: machine translation, not official art-14-17 · https://japanlaw.org/en/local-tax-act/art-14-17 · https://japanlaw.org/l/325AC0000000226/art-14-17 **第一項** 地方団体の徴収金の法定納期限等以前に納税者又は特別徴収義務者の財産につき、その者を登記義務者（登録義務者を含む。）として、仮登記担保契約に関する法律第一条に規定する仮登記担保契約に基づく仮登記又は仮登録（以下本条において「担保のための仮登記」という。）がされているときは、その地方団体の徴収金は、その換価代金につき、その担保のための仮登記により担保される債権に次いで徴収する。 art-14-17/par-1 · https://japanlaw.org/en/local-tax-act/art-14-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-1 If, on or before the statutory payment due date, etc. of local government levies, a provisional registration or provisional entry in a register based on a provisional registration security contract prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (hereinafter in this Article referred to as a "provisional registration for security") has been made on the property of a taxpayer or special collection agent, with that person as the registration obligor (including an obligor for entry in a register), those local government levies are collected from the proceeds of realization after the claim secured by that provisional registration for security. machine translation, not official **第二項** 担保のための仮登記がされている納税者又は特別徴収義務者の財産上に、第十四条の十三第一項各号に掲げる先取特権があるとき、地方団体の徴収金の法定納期限等以前から第十四条の十四第一項各号に掲げる先取特権があるとき、又は地方団体の徴収金の法定納期限等以前に質権若しくは抵当権が設定され、若しくは担保のための仮登記がされているときは、その地方団体の徴収金は、仮登記担保契約に関する法律第三条第一項（同法第二十条において準用する場合を含む。）に規定する清算金に係る換価代金につき、同法第四条第一項（同法第二十条において準用する場合を含む。）の規定により権利が行使されたこれらの先取特権、質権及び抵当権並びに同法第四条第二項（同法第二十条において準用する場合を含む。）において準用する同法第四条第一項の規定により権利が行使された同条第二項に規定する後順位の担保仮登記により担保される債権に次いで徴収する。 art-14-17/par-2 · https://japanlaw.org/en/local-tax-act/art-14-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-2 If a statutory lien listed in the items of Article 14-13, paragraph (1) exists on the property of a taxpayer or special collection agent for which a provisional registration for security has been made, if a statutory lien listed in the items of Article 14-14, paragraph (1) has existed since on or before the statutory payment due date, etc. of local government levies, or if a pledge or mortgage has been created, or a provisional registration for security has been made, on or before the statutory payment due date, etc. of local government levies, those local government levies are collected, from the proceeds of realization relating to the settlement money prescribed in Article 3, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis in Article 20 of that Act), after the claims secured by those statutory liens, pledges and mortgages whose rights were exercised under Article 4, paragraph (1) of that Act (including as applied mutatis mutandis in Article 20 of that Act), and by the subordinate provisional registration for security prescribed in Article 4, paragraph (2) of that Act whose right was exercised under Article 4, paragraph (1) of that Act as applied mutatis mutandis in Article 4, paragraph (2) of that Act (including as applied mutatis mutandis in Article 20 of that Act). machine translation, not official **第三項** 第十四条の十一第一項の規定は、納税者又は特別徴収義務者が担保のための仮登記がされている財産を譲り受けたときについて、前条（第三項を除く。）の規定は、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担保のための仮登記をした財産を譲渡したときについて、それぞれ準用する。 art-14-17/par-3 · https://japanlaw.org/en/local-tax-act/art-14-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-3 The provisions of Article 14-11, paragraph (1) apply mutatis mutandis to the case where a taxpayer or special collection agent has acquired property for which a provisional registration for security has been made, and the provisions of the preceding Article (excluding paragraph (3)) apply mutatis mutandis to the case where, if a taxpayer or special collection agent has no other sufficient property to be applied to local government levies, that person has transferred property for which it made a provisional registration for security after the statutory payment due date, etc. of the local government levies, respectively. machine translation, not official **第四項** 仮登記担保契約に関する法律第一条に規定する仮登記担保契約で、消滅すべき金銭債務がその契約の時に特定されていないものに基づく仮登記及び仮登録は、地方団体の徴収金の滞納処分においては、その効力を有しない。 art-14-17/par-4 · https://japanlaw.org/en/local-tax-act/art-14-17/par-4 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-4 A provisional registration and a provisional entry in a register based on a provisional registration security contract prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration, where the monetary obligation to be extinguished is not specified at the time of the contract, have no effect in the delinquent tax collection procedure for local government levies. machine translation, not official --- ## Cites - art-14-17/par-1: 仮登記担保契約に関する法律第一条 → e-Gov law 353AC0000000078, 第一条 (Article 1), art-1 — not held in this collection - art-14-17/par-1: 本条 → 地方税法 第十四条の十七 (Article 14-17), art-14-17 — https://japanlaw.org/en/local-tax-act/art-14-17 · https://japanlaw.org/l/325AC0000000226/art-14-17 - art-14-17/par-2: 第十四条の十三第一項 → 地方税法 第十四条の十三第一項 (Article 14-13, paragraph (1)), 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 - art-14-17/par-2: 第十四条の十四第一項 → 地方税法 第十四条の十四第一項 (Article 14-14, paragraph (1)), 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 - art-14-17/par-2: 仮登記担保契約に関する法律第三条第一項 → e-Gov law 353AC0000000078, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-14-17/par-2: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection - art-14-17/par-2: 同法第四条第一項 → e-Gov law 353AC0000000078, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-14-17/par-2: 同法第四条第二項 → e-Gov law 353AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - art-14-17/par-3: 第十四条の十一第一項 → 地方税法 第十四条の十一第一項 (Article 14-11, paragraph (1)), art-14-11/par-1 — https://japanlaw.org/en/local-tax-act/art-14-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-11/par-1 - art-14-17/par-3: 前条 → 地方税法 第十四条の十六 (Article 14-16), art-14-16 — https://japanlaw.org/en/local-tax-act/art-14-16 · https://japanlaw.org/l/325AC0000000226/art-14-16 - art-14-17/par-3: 第三項 → 地方税法 第十四条の十六第三項 (Article 14-16, paragraph (3)), 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 - art-14-17/par-4: 仮登記担保契約に関する法律第一条 → e-Gov law 353AC0000000078, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 6 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 第十四条の十五第一項（留置権の優先） — https://japanlaw.org/en/local-tax-act/art-14-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-15/par-1 - 地方税法 第十四条の十七第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-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