# 地方税法 / Local Tax Act — 第十四条の三 (Article 14-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-3. 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: 第十四条の三 (Article 14-3)（直接の滞納処分費の優先） — address `art-14-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-3 - 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. --- ### 第十四条の三（直接の滞納処分費の優先） — Priority of Direct Expenses for the Delinquent Tax Collection Procedure caption: machine translation, not official art-14-3 · https://japanlaw.org/en/local-tax-act/art-14-3 · https://japanlaw.org/l/325AC0000000226/art-14-3 **第一項** 納税者又は特別徴収義務者の財産を地方団体の徴収金の滞納処分により換価したときは、その滞納処分に係る滞納処分費（督促手数料を含む。第十四条の五第二項及び第十四条の二十において同じ。）は、次条、第十四条の八から第十四条の十一まで、第十四条の十二の二第一項、第十四条の十三から第十四条の十五まで及び第十四条の十七の規定にかかわらず、その換価代金につき、他の地方団体の徴収金、国税その他の債権に先立つて徴収する。 art-14-3/par-1 · https://japanlaw.org/en/local-tax-act/art-14-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-3/par-1 Where the property of a taxpayer or special collection agent has been realized through the delinquent tax collection procedure for local government levies, the expenses for the delinquent tax collection procedure relating to that procedure (including demand fees; the same applies in Article 14-5, paragraph (2) and Article 14-20) are, notwithstanding the provisions of the following Article, Articles 14-8 through 14-11, Article 14-12-2, paragraph (1), Articles 14-13 through 14-15 and Article 14-17, collected from the proceeds of realization in priority to other local government levies, national taxes and other claims. machine translation, not official --- ## Cites - art-14-3/par-1: 第十四条の五第二項 → 地方税法 第十四条の五第二項 (Article 14-5, paragraph (2)), art-14-5/par-2 — https://japanlaw.org/en/local-tax-act/art-14-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-5/par-2 - art-14-3/par-1: 第十四条の二十 → 地方税法 第十四条の二十 (Article 14-20), art-14-20 — https://japanlaw.org/en/local-tax-act/art-14-20 · https://japanlaw.org/l/325AC0000000226/art-14-20 - art-14-3/par-1: 次条 → 地方税法 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/en/local-tax-act/art-14-4 · https://japanlaw.org/l/325AC0000000226/art-14-4 - art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/en/local-tax-act/art-14-10 · https://japanlaw.org/l/325AC0000000226/art-14-10 - art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/en/local-tax-act/art-14-11 · https://japanlaw.org/l/325AC0000000226/art-14-11 - art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の八 (Article 14-8), art-14-8 — https://japanlaw.org/en/local-tax-act/art-14-8 · https://japanlaw.org/l/325AC0000000226/art-14-8 - art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/en/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9 - art-14-3/par-1: 第十四条の十二の二第一項 → 地方税法 第十四条の十二の二第一項 (Article 14-12-2, paragraph (1)), art-14-12-2/par-1 — https://japanlaw.org/en/local-tax-act/art-14-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-12-2/par-1 - art-14-3/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/en/local-tax-act/art-14-13 · https://japanlaw.org/l/325AC0000000226/art-14-13 - art-14-3/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/en/local-tax-act/art-14-14 · https://japanlaw.org/l/325AC0000000226/art-14-14 - art-14-3/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/en/local-tax-act/art-14-15 · https://japanlaw.org/l/325AC0000000226/art-14-15 - art-14-3/par-1: 第十四条の十七 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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