# 国税徴収法 / National Tax Collection Act — 第九条 (Article 9) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-9. 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: 第九条 (Article 9)（強制換価手続の費用の優先） — address `art-9` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-9 - 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. --- ### 第九条（強制換価手続の費用の優先） — Priority of Expenses of Compulsory Liquidation Procedure caption: machine translation, not official art-9 · https://japanlaw.org/en/national-tax-collection-act/art-9 · https://japanlaw.org/l/334AC0000000147/art-9 **第一項** 納税者の財産につき強制換価手続が行われた場合において、国税の交付要求をしたときは、その国税は、その手続により配当すべき金銭（以下この章において「換価代金」という。）につき、その手続に係る費用に次いで徴収する。 art-9/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-9/par-1 · https://japanlaw.org/l/334AC0000000147/art-9/par-1 Where a compulsory liquidation procedure is carried out with respect to a taxpayer's property, if a request for share distribution has been made for national tax, that national tax is to be collected, next after the expenses of that procedure, from the money to be distributed through that procedure (hereinafter in this Chapter referred to as "proceeds of realization"). machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十二条第二項（差押先着手による国税の優先） — https://japanlaw.org/en/national-tax-collection-act/art-12/par-2 · https://japanlaw.org/l/334AC0000000147/art-12/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-20261102T030741-001, 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