# 国税徴収法 / National Tax Collection Act — 第二十六条 (Article 26)

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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: 第二十六条 (Article 26)（国税及び地方税等と私債権との競合の調整） — address `art-26`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-26
- 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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### 第二十六条（国税及び地方税等と私債権との競合の調整） — Adjustment of Competition between National Tax and Local Tax, etc. and Private Claims
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/en/national-tax-collection-act/art-26 · https://japanlaw.org/l/334AC0000000147/art-26</sup>

  **第一項**  強制換価手続において国税が他の国税、地方税又は公課（以下この条において「地方税等」という。）及びその他の債権（以下この条において「私債権」という。）と競合する場合において、この章又は地方税法その他の法律の規定により、国税が地方税等に先だち、私債権がその地方税等におくれ、かつ、当該国税に先だつとき、又は国税が地方税等におくれ、私債権がその地方税等に先だち、かつ、当該国税におくれるときは、換価代金の配当については、次に定めるところによる。
  <sup>art-26/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-26/par-1 · https://japanlaw.org/l/334AC0000000147/art-26/par-1</sup>
  Where, in a compulsory liquidation procedure, national tax competes with other national tax, local tax, or public charges (hereinafter in this Article referred to as "local tax, etc.") and other claims (hereinafter in this Article referred to as "private claims"), and under the provisions of this Chapter, the Local Tax Act, or other Acts, the national tax takes priority over the local tax, etc., and the private claims are subordinate to the local tax, etc. and take priority over that national tax, or the national tax is subordinate to the local tax, etc., and the private claims take priority over the local tax, etc. and are subordinate to that national tax, the distribution of the proceeds of realization is as provided in the following items.
  <sup>machine translation, not official</sup>

    **一**  第九条（強制換価手続の費用の優先）若しくは第十条（直接の滞納処分費の優先）に規定する費用若しくは滞納処分費、第十一条（強制換価の場合の消費税等の優先）に規定する国税（地方税法の規定によりこれに相当する優先権を有する地方税を含む。）、第二十一条（留置権の優先）の規定の適用を受ける債権、第五十九条第三項若しくは第四項（前払賃料の優先）（第七十一条第四項（自動車等についての準用規定）において準用する場合を含む。）の規定の適用を受ける債権又は第十九条（不動産保存の先取特権等の優先）の規定の適用を受ける債権があるときは、これらの順序に従い、それぞれこれらに充てる。
    <sup>art-26/par-1/item-1 · 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</sup>
    Where there are the expenses or expenses for the delinquent tax collection procedure prescribed in Article 9 (Priority of Expenses of Compulsory Liquidation Procedure) or Article 10 (Priority of Direct Expenses for the Delinquent Tax Collection Procedure), the national tax prescribed in Article 11 (Priority of Consumption Tax, etc. in the Case of Compulsory Liquidation) (including local tax that has a priority right equivalent thereto under the provisions of the Local Tax Act), claims subject to the application of the provisions of Article 21 (Priority of Rights of Retention), claims subject to the application of the provisions of Article 59, paragraph (3) or (4) (Priority of Prepaid Rent) (including the case where applied mutatis mutandis pursuant to Article 71, paragraph (4) (Provisions Applied Mutatis Mutandis to Motor Vehicles, etc.)), or claims subject to the application of the provisions of Article 19 (Priority of Statutory Liens for Preservation of Real Property, etc.), the proceeds are to be applied to each of these in that order;
    <sup>machine translation, not official</sup>

    **二**  国税及び地方税等並びに私債権（前号の規定の適用を受けるものを除く。）につき、法定納期限等（地方税又は公課のこれに相当する納期限等を含む。）又は設定、登記、譲渡若しくは成立の時期の古いものからそれぞれ順次にこの章又は地方税法その他の法律の規定を適用して国税及び地方税等並びに私債権に充てるべき金額の総額をそれぞれ定める。
    <sup>art-26/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-2</sup>
    With respect to the national tax, local tax, etc., and private claims (excluding those subject to the application of the provisions of the preceding item), the total amounts to be applied to the national tax, local tax, etc., and private claims are each determined by applying the provisions of this Chapter, the Local Tax Act, or other Acts in sequence, starting with the one whose statutory due date for tax payment, etc. (including the corresponding due date for payment, etc. of local tax or public charges) or whose time of creation, registration, transfer, or establishment is the earliest;
    <sup>machine translation, not official</sup>

    **三**  前号の規定により定めた国税及び地方税等に充てるべき金額の総額を第八条（国税優先の原則）若しくは第十二条から第十四条まで（差押先着手による国税の優先等）の規定又は地方税法その他の法律のこれらに相当する規定により、順次国税及び地方税等に充てる。
    <sup>art-26/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-3</sup>
    The total amount to be applied to the national tax and local tax, etc. determined under the provisions of the preceding item is applied in sequence to the national tax and local tax, etc. in accordance with the provisions of Article 8 (Principle of Priority of National Tax) or Articles 12 through 14 (Priority of National Tax by Prior Seizure, etc.), or the provisions of the Local Tax Act or other Acts corresponding to these; and
    <sup>machine translation, not official</sup>

    **四**  第二号の規定により定めた私債権に充てるべき金額の総額を民法（明治二十九年法律第八十九号）その他の法律の規定により順次私債権に充てる。
    <sup>art-26/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-4</sup>
    The total amount to be applied to the private claims determined under the provisions of item (ii) is applied in sequence to the private claims in accordance with the provisions of the Civil Code (Act No. 89 of 1896) and other Acts.
    <sup>machine translation, not official</sup>

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## Cites
- art-26/par-1: この条 → 国税徴収法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-collection-act/art-26 · https://japanlaw.org/l/334AC0000000147/art-26
- art-26/par-1/item-1: 第九条 → 国税徴収法 第九条 (Article 9), art-9 — https://japanlaw.org/en/national-tax-collection-act/art-9 · https://japanlaw.org/l/334AC0000000147/art-9
- art-26/par-1/item-1: 第十条 → 国税徴収法 第十条 (Article 10), art-10 — https://japanlaw.org/en/national-tax-collection-act/art-10 · https://japanlaw.org/l/334AC0000000147/art-10
- art-26/par-1/item-1: 第十一条 → 国税徴収法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-collection-act/art-11 · https://japanlaw.org/l/334AC0000000147/art-11
- art-26/par-1/item-1: 第二十一条 → 国税徴収法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/national-tax-collection-act/art-21 · https://japanlaw.org/l/334AC0000000147/art-21
- art-26/par-1/item-1: 第五十九条第三項 → 国税徴収法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/par-3
- art-26/par-1/item-1: 第四項 → 国税徴収法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-4 · https://japanlaw.org/l/334AC0000000147/art-59/par-4
- art-26/par-1/item-1: 第七十一条第四項 → 国税徴収法 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-4 · https://japanlaw.org/l/334AC0000000147/art-71/par-4
- art-26/par-1/item-1: 第十九条 → 国税徴収法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-collection-act/art-19 · https://japanlaw.org/l/334AC0000000147/art-19
- art-26/par-1/item-2: 前号 → 国税徴収法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — 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
- art-26/par-1/item-3: 前号 → 国税徴収法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-2
- art-26/par-1/item-3: 第八条 → 国税徴収法 第八条 (Article 8), art-8 — https://japanlaw.org/en/national-tax-collection-act/art-8 · https://japanlaw.org/l/334AC0000000147/art-8
- art-26/par-1/item-3: 第十二条から第十四条まで → 国税徴収法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/national-tax-collection-act/art-12 · https://japanlaw.org/l/334AC0000000147/art-12
- art-26/par-1/item-3: 第十二条から第十四条まで → 国税徴収法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/national-tax-collection-act/art-13 · https://japanlaw.org/l/334AC0000000147/art-13
- art-26/par-1/item-3: 第十二条から第十四条まで → 国税徴収法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/national-tax-collection-act/art-14 · https://japanlaw.org/l/334AC0000000147/art-14
- art-26/par-1/item-4: 第二号 → 国税徴収法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-2

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第二十六条第一項（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 · https://japanlaw.org/l/334AC0000000147/art-26/par-1
- 国税徴収法 第二十六条第一項第二号（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-2 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-2
- 国税徴収法 第二十六条第一項第三号（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-3 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-3
- 国税徴収法 第二十六条第一項第四号（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-4 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-4

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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-20261102T093952-004, 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