# 国税徴収法 / National Tax Collection Act — 第十三条 (Article 13) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-13. 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: 第十三条 (Article 13)（交付要求先着手による国税の優先） — address `art-13` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-13 - 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. --- ### 第十三条（交付要求先着手による国税の優先） — Priority of National Tax by Prior Request for Share Distribution caption: machine translation, not official art-13 · https://japanlaw.org/en/national-tax-collection-act/art-13 · https://japanlaw.org/l/334AC0000000147/art-13 **第一項** 納税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、国税及び地方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国税は、後にされた交付要求に係る国税又は地方税に先だつて徴収し、後にされた交付要求に係る国税は、先にされた交付要求に係る国税又は地方税に次いで徴収する。 art-13/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-13/par-1 · https://japanlaw.org/l/334AC0000000147/art-13/par-1 Where a compulsory liquidation procedure (excluding bankruptcy proceedings) has been carried out on the property of a taxpayer, if requests for share distribution of national tax and local tax are made, then from the proceeds of realization, the national tax pertaining to the earlier request for share distribution is collected in priority to the national tax or local tax pertaining to the later request for share distribution, and the national tax pertaining to the later request for share distribution is collected next after the national tax or local tax pertaining to the earlier request for share distribution. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十一条第一項（強制換価の場合の消費税等の優先） — https://japanlaw.org/en/national-tax-collection-act/art-11/par-1 · https://japanlaw.org/l/334AC0000000147/art-11/par-1 - 国税徴収法 第十四条第一項（担保を徴した国税の優先） — https://japanlaw.org/en/national-tax-collection-act/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/art-14/par-1 - 国税徴収法 第二十六条第一項第三号（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-3 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-3 --- ## 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 — 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