# 国税徴収法 / National Tax Collection Act — 第二十一条 (Article 21) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-21. 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: 第二十一条 (Article 21)（留置権の優先） — address `art-21` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-21 - 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. --- ### 第二十一条（留置権の優先） — Priority of Rights of Retention caption: machine translation, not official art-21 · https://japanlaw.org/en/national-tax-collection-act/art-21 · https://japanlaw.org/l/334AC0000000147/art-21 **第一項** 留置権が納税者の財産上にある場合において、その財産を滞納処分により換価したときは、その国税は、その換価代金につき、その留置権により担保されていた債権に次いで徴収する。この場合において、その債権は、質権、抵当権、先取特権又は第二十三条第一項（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）に規定する担保のための仮登記により担保される債権に先立つて配当するものとする。 art-21/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-21/par-1 · https://japanlaw.org/l/334AC0000000147/art-21/par-1 Where a right of retention exists on the property of a taxpayer, if the property is realized by the delinquent tax collection procedure, the national tax is collected from the proceeds of realization next after the claim that was secured by the right of retention. In this case, that claim is to be distributed in priority to a claim secured by a pledge, mortgage, statutory lien, or the provisional registration for security prescribed in Article 23, paragraph (1) (Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Due Date for Tax Payment, etc.). machine translation, not official **第二項** 前項の規定は、その留置権者が、滞納処分の手続において、その行政機関等に対し、その留置権がある事実を証明した場合に限り適用する。 art-21/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-21/par-2 · https://japanlaw.org/l/334AC0000000147/art-21/par-2 The provisions of the preceding paragraph apply only where the holder of the right of retention proves the fact that the right of retention exists to the administrative agency, etc. in the delinquent tax collection procedure. machine translation, not official --- ## Cites - art-21/par-1: 第二十三条第一項 → 国税徴収法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-23/par-1 · https://japanlaw.org/l/334AC0000000147/art-23/par-1 - art-21/par-2: 前項 → 国税徴収法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-21/par-1 · https://japanlaw.org/l/334AC0000000147/art-21/par-1 ## Cited by 4 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 第二十一条第二項（留置権の優先） — https://japanlaw.org/en/national-tax-collection-act/art-21/par-2 · https://japanlaw.org/l/334AC0000000147/art-21/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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-003, 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