# 地方税法 / Local Tax Act — 第十四条の七 (Article 14-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-14-7. 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: 第十四条の七 (Article 14-7)（交付要求先着手による地方税の優先） — address `art-14-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-14-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-7 - 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. --- ### 第十四条の七（交付要求先着手による地方税の優先） — Priority of Local Tax by First Request for Share Distribution caption: machine translation, not official art-14-7 · https://japanlaw.org/en/local-tax-act/art-14-7 · https://japanlaw.org/l/325AC0000000226/art-14-7 **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（破産手続を除く。）が行われた場合において、地方団体の徴収金及び国税の交付要求があつたときは、その換価代金につき、先にされた交付要求に係る地方団体の徴収金は、後にされた交付要求に係る地方団体の徴収金又は国税に先だつて徴収し、後にされた交付要求に係る地方団体の徴収金は、先にされた交付要求に係る地方団体の徴収金又は国税に次いで徴収する。 art-14-7/par-1 · https://japanlaw.org/en/local-tax-act/art-14-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-7/par-1 Where a compulsory liquidation procedure (excluding bankruptcy proceedings) has been carried out on property of a taxpayer or special collection agent, and requests for share distribution have been made for local government levies and national tax, then, with respect to the proceeds of realization, the local government levies relating to the request for share distribution made earlier are collected in priority to the local government levies or national tax relating to the request for share distribution made later, and the local government levies relating to the request for share distribution made later are collected next after the local government levies or national tax relating to the request for share distribution made earlier. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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 第十四条の八第一項（担保を徴した地方税の優先） — https://japanlaw.org/en/local-tax-act/art-14-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-8/par-1 - 地方税法 第十四条の二十第一項第三号（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-3 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-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 --- ## 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-20261027T214204-006, 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