# 国税徴収法 / National Tax Collection Act — 第十八条 (Article 18) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-18. 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: 第十八条 (Article 18)（質権及び抵当権の優先額の限度等） — address `art-18` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-18 - 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. --- ### 第十八条（質権及び抵当権の優先額の限度等） — Limits on the Amount Given Priority for Pledges and Mortgages, etc. caption: machine translation, not official art-18 · https://japanlaw.org/en/national-tax-collection-act/art-18 · https://japanlaw.org/l/334AC0000000147/art-18 **第一項** 前三条の規定に基き国税に先だつ質権又は抵当権により担保される債権の元本の金額は、その質権者又は抵当権者がその国税に係る差押又は交付要求の通知を受けた時における債権額を限度とする。ただし、その国税に優先する他の債権を有する者の権利を害することとなるときは、この限りでない。 art-18/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-18/par-1 · https://japanlaw.org/l/334AC0000000147/art-18/par-1 The principal amount of a claim secured by a pledge or mortgage that takes priority over national tax under the provisions of the preceding three Articles is limited to the amount of the claim at the time when the pledgee or mortgagee received notice of the seizure or request for share distribution pertaining to that national tax; provided, however, that this does not apply where it would prejudice the rights of a person holding another claim that takes priority over that national tax. machine translation, not official **第二項** 質権又は抵当権により担保される債権額又は極度額を増加する登記がされた場合には、その登記がされた時において、その増加した債権額又は極度額につき新たに質権又は抵当権が設定されたものとみなして、前三条の規定を適用する。 art-18/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-18/par-2 · https://japanlaw.org/l/334AC0000000147/art-18/par-2 If registration of an increase in the amount of the claim or the maximum amount secured by a pledge or mortgage is made, the provisions of the preceding three Articles apply as if, at the time of that registration, a pledge or mortgage had been newly created in respect of the increased amount of the claim or maximum amount. machine translation, not official --- ## Cites - art-18/par-1: 前三条 → 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-18/par-1: 前三条 → 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-18/par-1: 前三条 → 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-18/par-2: 前三条 → 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-18/par-2: 前三条 → 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-18/par-2: 前三条 → 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 --- ## 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-20261102T093952-002, 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