# 国税徴収法 / National Tax Collection Act — 第十八条の二 (Article 18-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-18-2. 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: 第十八条の二 (Article 18-2)（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） — address `art-18-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-18-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-18-2 - 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. --- ### 第十八条の二（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） — Priority of Enterprise Value Charges Created on or before the Statutory Due Date for Tax Payment, etc. caption: machine translation, not official art-18-2 · https://japanlaw.org/en/national-tax-collection-act/art-18-2 · https://japanlaw.org/l/334AC0000000147/art-18-2 **第一項** 納税者が国税の法定納期限等以前にその財産上に企業価値担保権を設定しているときは、その国税は、その換価代金につき、その企業価値担保権により担保される債権に次いで徴収する。 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 Where a taxpayer has established an enterprise value charge on the taxpayer's property on or before the statutory due date for tax payment, etc. of national tax, that national tax is collected from the proceeds of realization next after the claim secured by the enterprise value charge. machine translation, not official **第二項** 前項の規定に基づき国税に先立つ企業価値担保権により担保される事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項（定義）に規定する特定被担保債権の元本の金額は、その企業価値担保権者がその国税に係る差押え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-18-2/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-18-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-18-2/par-2 The principal amount of a specified secured claim prescribed in Article 6, paragraph (4) (Definitions) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024) that is secured by an enterprise value charge that takes priority over national tax under the provisions of the preceding paragraph is limited to the amount of the claim at the time when the holder of the enterprise value charge 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 --- ## Cites - art-18-2/par-2: 前項 → 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-18-2/par-2: 事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項 → e-Gov law 506AC0000000052, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection ## 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 第十八条の二第二項（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） — https://japanlaw.org/en/national-tax-collection-act/art-18-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-18-2/par-2 --- ## 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