# 国税徴収法 / National Tax Collection Act — 第二十条 (Article 20)

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- 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: 第二十条 (Article 20)（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） — address `art-20`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-20
- 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.

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### 第二十条（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） — Priority of Statutory Liens for Lease of Real Property, etc. Existing on or before the Statutory Due Date for Tax Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/en/national-tax-collection-act/art-20 · https://japanlaw.org/l/334AC0000000147/art-20</sup>

  **第一項**  次に掲げる先取特権が納税者の財産上に国税の法定納期限等以前からあるとき、又は納税者がその先取特権のある財産を譲り受けたときは、その国税は、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。
  <sup>art-20/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/art-20/par-1</sup>
  Where any of the following statutory liens has existed on a taxpayer's property since on or before the statutory due date for tax payment, etc. of national tax, or where the taxpayer has acquired property subject to such a statutory lien, that national tax is collected from the proceeds of realization next after the claim secured by that statutory lien:
  <sup>machine translation, not official</sup>

    **一**  不動産賃貸の先取特権その他質権と同一の順位又はこれらに優先する順位の動産に関する特別の先取特権（前条第一項第三号から第五号までに掲げる先取特権を除く。）
    <sup>art-20/par-1/item-1 · 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</sup>
    A statutory lien for lease of real property, or any other special statutory lien on movables that ranks equally with a pledge or ahead of these (excluding the statutory liens listed in paragraph (1), items (iii) through (v) of the preceding Article);
    <sup>machine translation, not official</sup>

    **二**  不動産売買の先取特権
    <sup>art-20/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-20/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-20/par-1/item-2</sup>
    Statutory liens for sales of real property;
    <sup>machine translation, not official</sup>

    **三**  借地借家法（平成三年法律第九十号）第十二条（借地権設定者の先取特権）又は接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条（賃貸人等の先取特権）に規定する先取特権
    <sup>art-20/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-20/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-20/par-1/item-3</sup>
    A statutory lien prescribed in Article 12 (Statutory Liens of Lessors) of the Act on Land and Building Leases (Act No. 90 of 1991) or Article 7 (Statutory Liens of Lessors, etc.) of the Act on Temporary Treatment of Land and Building Lease in Relation to Requisitioned Real Properties (Act No. 138 of 1956);
    <sup>machine translation, not official</sup>

    **四**  登記をした一般の先取特権
    <sup>art-20/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-20/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-20/par-1/item-4</sup>
    A registered general statutory lien.
    <sup>machine translation, not official</sup>

  **第二項**  前条第二項の規定は、前項第一号に掲げる先取特権について準用する。
  <sup>art-20/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/art-20/par-2</sup>
  The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the statutory lien listed in item (i) of the preceding paragraph.
  <sup>machine translation, not official</sup>

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## Cites
- art-20/par-1/item-1: 前条第一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-20/par-1/item-1: 前条第一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-20/par-1/item-1: 前条第一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
- art-20/par-1/item-3: 借地借家法（平成三年法律第九十号）第十二条 → 借地借家法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/land-and-building-leases-act/art-12 · https://japanlaw.org/l/403AC0000000090/art-12
- art-20/par-1/item-3: 接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条 → e-Gov law 331AC1000000138, 第七条 (Article 7), art-7 — not held in this collection
- art-20/par-2: 前条第二項 → 国税徴収法 第十九条第二項 (Article 19, paragraph (2)), 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
- art-20/par-2: 前項第一号 → 国税徴収法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — 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

## Cited by

5 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

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## 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