# 地方税法 / Local Tax Act — 第十四条の二 (Article 14-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-2. 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: 第十四条の二 (Article 14-2)（強制換価手続の費用の優先） — address `art-14-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-2 - 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. --- ### 第十四条の二（強制換価手続の費用の優先） — Priority of Expenses of Compulsory Liquidation Procedure caption: machine translation, not official art-14-2 · https://japanlaw.org/en/local-tax-act/art-14-2 · https://japanlaw.org/l/325AC0000000226/art-14-2 **第一項** 納税者又は特別徴収義務者の財産につき強制換価手続が行われた場合において、地方団体の徴収金の交付要求をしたときは、その地方団体の徴収金は、その手続により配当すべき金銭（以下本章において「換価代金」という。）につき、当該強制換価手続に係る費用に次いで徴収する。 art-14-2/par-1 · https://japanlaw.org/en/local-tax-act/art-14-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-2/par-1 Where a compulsory liquidation procedure has been carried out on the property of a taxpayer or special collection agent and a request for share distribution has been made for local government levies, those local government levies are collected, out of the money to be distributed through that procedure (hereinafter in this Chapter referred to as the "proceeds of realization"), next after the expenses relating to that compulsory liquidation procedure. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第十四条の六第二項（差押先着手による地方税の優先） — https://japanlaw.org/en/local-tax-act/art-14-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-6/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 --- ## 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-20261027T214204-005, 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