# 国税徴収法 / National Tax Collection Act — 第二十三条 (Article 23) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-23. 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: 第二十三条 (Article 23)（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） — address `art-23` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-23 - 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. --- ### 第二十三条（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） — Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Due Date for Tax Payment, etc. caption: machine translation, not official art-23 · https://japanlaw.org/en/national-tax-collection-act/art-23 · https://japanlaw.org/l/334AC0000000147/art-23 **第一項** 国税の法定納期限等以前に納税者の財産につき、その者を登記義務者（登録義務者を含む。）として、仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第一条（趣旨）に規定する仮登記担保契約に基づく仮登記又は仮登録（以下「担保のための仮登記」という。）がされているときは、その国税は、その換価代金につき、その担保のための仮登記により担保される債権に次いで徴収する。 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 Where a provisional registration or provisional recording based on a contract for establishment of security interest by use of provisional registration prescribed in Article 1 (Purpose) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (hereinafter referred to as a "provisional registration for security") has been made, on or before the statutory due date for tax payment, etc. of national tax, on a taxpayer's property with the taxpayer as the person obliged to register (including a person obliged to record), that national tax is collected from the proceeds of realization next after the claim secured by that provisional registration for security. machine translation, not official **第二項** 担保のための仮登記がされている納税者の財産上に、第十九条第一項各号（不動産保存の先取特権等の優先）に掲げる先取特権があるとき、国税の法定納期限等以前から第二十条第一項各号（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）に掲げる先取特権があるとき、又は国税の法定納期限等以前に質権若しくは抵当権が設定され、若しくは担保のための仮登記がされているときは、その国税は、仮登記担保契約に関する法律第三条第一項（清算金）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）に規定する清算金に係る換価代金につき、同法第四条第一項（物上代位）（同法第二十条において準用する場合を含む。）の規定により権利が行使されたこれらの先取特権、質権及び抵当権並びに同法第四条第二項（同法第二十条において準用する場合を含む。）において準用する同法第四条第一項の規定により権利が行使された同条第二項に規定する後順位の担保仮登記により担保される債権に次いで徴収する。 art-23/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-23/par-2 · https://japanlaw.org/l/334AC0000000147/art-23/par-2 Where, on a taxpayer's property for which a provisional registration for security has been made, there is a statutory lien listed in the items of Article 19, paragraph (1) (Priority of Statutory Liens for Preservation of Real Property, etc.), or there has been, since on or before the statutory due date for tax payment, etc. of national tax, a statutory lien listed in the items of Article 20, paragraph (1) (Priority of Statutory Liens for Lease of Real Property, etc. Existing on or before the Statutory Due Date for Tax Payment, etc.), or a pledge or mortgage has been established or a provisional registration for security has been made on or before the statutory due date for tax payment, etc. of the national tax, that national tax is collected, from the proceeds of realization relating to the settlement money prescribed in Article 3, paragraph (1) (Settlement Money) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts Whose Object Is a Right Other Than Ownership of Land, etc.) of that Act), next after the claims secured by those statutory liens, pledges and mortgages whose rights have been exercised under the provisions of Article 4, paragraph (1) (Subrogation) of that Act (including where applied mutatis mutandis pursuant to Article 20 of that Act), and by the subsequent provisional registrations for security prescribed in Article 4, paragraph (2) of that Act whose rights have been exercised under the provisions of Article 4, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of that Act (including where applied mutatis mutandis pursuant to Article 20 of that Act). machine translation, not official **第三項** 第十七条第一項（譲受前に設定された質権又は抵当権の優先）の規定は、納税者が担保のための仮登記がされている財産を譲り受けたときについて、前条（第三項を除く。）の規定は、納税者が他に国税に充てるべき十分な財産がない場合において、その者がその国税の法定納期限等後に担保のための仮登記をした財産を譲渡したときについて、それぞれ準用する。 art-23/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-23/par-3 · https://japanlaw.org/l/334AC0000000147/art-23/par-3 The provisions of Article 17, paragraph (1) (Priority of Pledges or Mortgages Created before Acquisition) apply mutatis mutandis where a taxpayer has acquired property on which a provisional registration for security has been made, and the provisions of the preceding Article (excluding paragraph (3)) apply mutatis mutandis where a taxpayer who does not have other sufficient property to appropriate to national tax has transferred property on which the taxpayer made a provisional registration for security after the statutory due date for tax payment, etc. of that national tax, respectively. machine translation, not official **第四項** 仮登記担保契約に関する法律第一条に規定する仮登記担保契約で、消滅すべき金銭債務がその契約の時に特定されていないものに基づく仮登記及び仮登録は、国税の滞納処分においては、その効力を有しない。 art-23/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-23/par-4 · https://japanlaw.org/l/334AC0000000147/art-23/par-4 A provisional registration and a provisional recording based on a contract for establishment of security interest by use of provisional registration prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration, under which the monetary obligation to be extinguished is not specified at the time of the contract, have no effect in the delinquent tax collection procedure for national tax. machine translation, not official --- ## Cites - art-23/par-1: 仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第一条 → e-Gov law 353AC0000000078, 第一条 (Article 1), art-1 — not held in this collection - art-23/par-2: 第十九条第一項 → 国税徴収法 第十九条第一項 (Article 19, paragraph (1)), 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 - art-23/par-2: 第二十条第一項 → 国税徴収法 第二十条第一項 (Article 20, paragraph (1)), 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 - art-23/par-2: 仮登記担保契約に関する法律第三条第一項 → e-Gov law 353AC0000000078, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-23/par-2: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection - art-23/par-2: 同法第四条第一項 → e-Gov law 353AC0000000078, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-23/par-2: 同法第四条第二項 → e-Gov law 353AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - art-23/par-3: 第十七条第一項 → 国税徴収法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-17/par-1 · https://japanlaw.org/l/334AC0000000147/art-17/par-1 - art-23/par-3: 前条 → 国税徴収法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/national-tax-collection-act/art-22 · https://japanlaw.org/l/334AC0000000147/art-22 - art-23/par-3: 第三項 → 国税徴収法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-3 · https://japanlaw.org/l/334AC0000000147/art-22/par-3 - art-23/par-4: 仮登記担保契約に関する法律第一条 → e-Gov law 353AC0000000078, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 2 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 第二十一条第一項（留置権の優先） — https://japanlaw.org/en/national-tax-collection-act/art-21/par-1 · https://japanlaw.org/l/334AC0000000147/art-21/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-20261102T093952-003, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-003, translated 2026-11-02 - This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02