# 国税徴収法 / National Tax Collection Act — 第十九条 (Article 19) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-19. 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: 第十九条 (Article 19)（不動産保存の先取特権等の優先） — address `art-19` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-19 - 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. --- ### 第十九条（不動産保存の先取特権等の優先） — Priority of Statutory Liens for Preservation of Real Property, etc. caption: machine translation, not official art-19 · https://japanlaw.org/en/national-tax-collection-act/art-19 · https://japanlaw.org/l/334AC0000000147/art-19 **第一項** 次に掲げる先取特権が納税者の財産上にあるときは、国税は、その換価代金につき、その先取特権により担保される債権に次いで徴収する。 art-19/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-1 · https://japanlaw.org/l/334AC0000000147/art-19/par-1 Where any of the following statutory liens exists on a taxpayer's property, national tax is collected from the proceeds of realization next after the claim secured by that statutory lien: machine translation, not official **一** 不動産保存の先取特権 art-19/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-1 Statutory liens for preservation of real property; machine translation, not official **二** 不動産工事の先取特権 art-19/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-2 Statutory liens for construction work for real property; machine translation, not official **三** 立木の先取特権に関する法律（明治四十三年法律第五十六号）第一項（立木の先取特権）の先取特権 art-19/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-3 A statutory lien under paragraph (1) (Statutory Liens on Standing Trees) of the Act on Statutory Liens on Standing Trees (Act No. 56 of 1910); machine translation, not official **四** 商法（明治三十二年法律第四十八号）第八百二条（積荷等についての先取特権）若しくは第八百四十二条（船舶先取特権）、船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項（船舶先取特権）又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項（船舶先取特権）の先取特権 art-19/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-4 A statutory lien under Article 802 (Statutory Liens on Cargo, etc.) or Article 842 (Statutory Liens on Ships) of the Commercial Code (Act No. 48 of 1899), Article 95, paragraph (1) (Statutory Liens on Ships) of the Act on Limitation of Shipowner Liability (Act No. 94 of 1975), or Article 55, paragraph (1) (Statutory Liens on Ships) of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975); machine translation, not official **五** 国税に優先する債権のため又は国税のために動産を保存した者の先取特権 art-19/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-5 The statutory lien of a person who has preserved movables for a claim that takes priority over national tax or for national tax. machine translation, not official **第二項** 前項第三号から第五号まで（同項第三号に掲げる先取特権で登記をしたものを除く。）の規定は、その先取特権者が、強制換価手続において、その執行機関に対しその先取特権がある事実を証明した場合に限り適用する。 art-19/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-19/par-2 · https://japanlaw.org/l/334AC0000000147/art-19/par-2 The provisions of items (iii) through (v) of the preceding paragraph (excluding statutory liens listed in item (iii) of that paragraph that have been registered) apply only where the holder of the statutory lien proves to the enforcement agency, in a compulsory liquidation procedure, the fact that the statutory lien exists. machine translation, not official --- ## Cites - art-19/par-1/item-4: 商法（明治三十二年法律第四十八号）第八百二条 → e-Gov law 132AC0000000048, 第八百二条 (Article 802), art-802 — not held in this collection - art-19/par-1/item-4: 第八百四十二条 → e-Gov law 132AC0000000048, 第八百四十二条 (Article 842), art-842 — not held in this collection - art-19/par-1/item-4: 船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項 → e-Gov law 350AC0000000094, 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — not held in this collection - art-19/par-1/item-4: 船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項 → e-Gov law 350AC0000000095, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection - art-19/par-2: 前項第三号から第五号まで → 国税徴収法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-3 - art-19/par-2: 前項第三号から第五号まで → 国税徴収法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-4 - art-19/par-2: 前項第三号から第五号まで → 国税徴収法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/art-19/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-19/par-1/item-5 ## Cited by 8 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 第十九条第二項（不動産保存の先取特権等の優先） — https://japanlaw.org/en/national-tax-collection-act/art-19/par-2 · https://japanlaw.org/l/334AC0000000147/art-19/par-2 - 国税徴収法 第二十条第一項第一号（法定納期限等以前にある不動産賃貸の先取特権等の優先） — https://japanlaw.org/en/national-tax-collection-act/art-20/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-20/par-1/item-1 - 国税徴収法 第二十条第二項（法定納期限等以前にある不動産賃貸の先取特権等の優先） — https://japanlaw.org/en/national-tax-collection-act/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/art-20/par-2 - 国税徴収法 第二十三条第二項（法定納期限等以前にされた仮登記により担保される債権の優先等） — https://japanlaw.org/en/national-tax-collection-act/art-23/par-2 · https://japanlaw.org/l/334AC0000000147/art-23/par-2 - 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 - 国税徴収法 第五十条第一項（第三者の権利の目的となつている財産の差押換） — https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-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 — 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