# 国税徴収法 / National Tax Collection Act — 第十一条 (Article 11) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-11. 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: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - 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: 第十一条 (Article 11)（強制換価の場合の消費税等の優先） — address `art-11` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-11 - 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. --- ### 第十一条（強制換価の場合の消費税等の優先） — Priority of Consumption Tax, etc. in the Case of Compulsory Liquidation caption: machine translation, not official art-11 · https://japanlaw.org/en/national-tax-collection-act/art-11 · https://japanlaw.org/l/334AC0000000147/art-11 **第一項** 国税通則法第三十九条（強制換価の場合の消費税等の徴収の特例）又は輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号若しくは第七号（公売又は売却等の場合における内国消費税の徴収）の規定により徴収する消費税等（その滞納処分費を含む。）は、次条から第十七条まで（差押先着手による国税の優先等）、第十八条の二第一項（法定納期限等以前に設定された企業価値担保権の優先等）及び第十九条から第二十一条まで（先取特権等の優先）の規定にかかわらず、その徴収の基因となつた移出又は公売若しくは売却に係る物品の換価代金につき、他の国税、地方税その他の債権に先立つて徴収する。 art-11/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-11/par-1 · https://japanlaw.org/l/334AC0000000147/art-11/par-1 Consumption tax, etc. collected under Article 39 (Special Provisions for Collection of Consumption Tax, etc. in Case of Compulsory Liquidation) of the Act on General Rules for National Taxes or Article 8, paragraph (1), item (iii) or item (vii) (Collection of National Consumption Tax in Case of Public Sale or Sale, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) (including the expenses for the delinquent tax collection procedure therefor) is, notwithstanding the provisions of Articles 12 through 17 (Priority of National Tax by Prior Seizure, etc.), Article 18-2, paragraph (1) (Priority of Enterprise Value Charges Created on or before the Statutory Due Date for Tax Payment, etc.) and Articles 19 through 21 (Priority of Statutory Liens, etc.), collected from the proceeds of realization of the goods pertaining to the removal, public sale or sale that gave rise to the collection, in priority to other national tax, local tax and other claims. machine translation, not official --- ## Cites - art-11/par-1: 国税通則法第三十九条 → 国税通則法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/national-tax-general-rules-act/art-39 · https://japanlaw.org/l/337AC0000000066/art-39 - art-11/par-1: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号 → e-Gov law 330AC0000000037, 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — not held in this collection - art-11/par-1: 第七号 → e-Gov law 330AC0000000037, 第八条第一項第七号 (Article 8, paragraph (1), item (vii)), art-8/par-1/item-7 — not held in this collection - art-11/par-1: 次条から第十七条まで → 国税徴収法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/national-tax-collection-act/art-12 · https://japanlaw.org/l/334AC0000000147/art-12 - art-11/par-1: 次条から第十七条まで → 国税徴収法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/national-tax-collection-act/art-13 · https://japanlaw.org/l/334AC0000000147/art-13 - art-11/par-1: 次条から第十七条まで → 国税徴収法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/national-tax-collection-act/art-14 · https://japanlaw.org/l/334AC0000000147/art-14 - art-11/par-1: 次条から第十七条まで → 国税徴収法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/national-tax-collection-act/art-15 · https://japanlaw.org/l/334AC0000000147/art-15 - art-11/par-1: 次条から第十七条まで → 国税徴収法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/national-tax-collection-act/art-16 · https://japanlaw.org/l/334AC0000000147/art-16 - art-11/par-1: 次条から第十七条まで → 国税徴収法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/national-tax-collection-act/art-17 · https://japanlaw.org/l/334AC0000000147/art-17 - art-11/par-1: 第十八条の二第一項 → 国税徴収法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-18-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-18-2/par-1 - art-11/par-1: 第十九条から第二十一条まで → 国税徴収法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-collection-act/art-19 · https://japanlaw.org/l/334AC0000000147/art-19 - art-11/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-collection-act/art-20 · https://japanlaw.org/l/334AC0000000147/art-20 - art-11/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/national-tax-collection-act/art-21 · https://japanlaw.org/l/334AC0000000147/art-21 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十条第一項（直接の滞納処分費の優先） — https://japanlaw.org/en/national-tax-collection-act/art-10/par-1 · https://japanlaw.org/l/334AC0000000147/art-10/par-1 - 国税徴収法 第二十六条第一項第一号（国税及び地方税等と私債権との競合の調整） — https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-1 - 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T030741-001, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-001, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02