# 地方税法 / Local Tax Act — 第七節 (Chapter 1, Section 7)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第七節 (Chapter 1, Section 7) — address `ch-1/sec-7`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#ch-1/sec-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-1/sec-7
- Every provision below carries its address and its place on this text's page on the line under it.
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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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第七節 地方税優先の原則及び地方税と他の債権との調整 — Section 7 Principle of Priority of Local Tax and Adjustment Between Local Tax and Other Claims
heading: machine translation, not official
ch-1/sec-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#ch-1/sec-7
### 第十四条（地方税優先の原則） — Principle of Priority of Local Tax
caption: machine translation, not official
art-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14
**第一項** 地方団体の徴収金は、納税者又は特別徴収義務者の総財産について、本節に別段の定がある場合を除き、すべての公課（滞納処分の例により徴収することができる債権に限り、かつ、地方団体の徴収金並びに国税及びその滞納処分費（以下本章において「国税」という。）を除く。以下本章において同じ。）その他の債権に先だつて徴収する。
art-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14/par-1
Local government levies are collected from the total property of a taxpayer or special collection agent in priority to all public charges (limited to claims that can be collected in accordance with the rules for the delinquent tax collection procedure, and excluding local government levies, and national taxes and the expenses for the delinquent tax collection procedure for them (hereinafter in this Chapter referred to as "national taxes"); the same applies hereinafter in this Chapter) and other claims, except as otherwise specially provided in this Section.
machine translation, not official
### 第十四条の二（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-14-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-2
**第一項** 納税者又は特別徴収義務者の財産につき強制換価手続が行われた場合において、地方団体の徴収金の交付要求をしたときは、その地方団体の徴収金は、その手続により配当すべき金銭（以下本章において「換価代金」という。）につき、当該強制換価手続に係る費用に次いで徴収する。
art-14-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-2/par-1
Where a compulsory liquidation procedure has been carried out on the property of a taxpayer or special collection agent and a request for share distribution has been made for local government levies, those local government levies are collected, out of the money to be distributed through that procedure (hereinafter in this Chapter referred to as the "proceeds of realization"), next after the expenses relating to that compulsory liquidation procedure.
machine translation, not official
### 第十四条の三（直接の滞納処分費の優先） — Priority of Direct Expenses for the Delinquent Tax Collection Procedure
caption: machine translation, not official
art-14-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-3
**第一項** 納税者又は特別徴収義務者の財産を地方団体の徴収金の滞納処分により換価したときは、その滞納処分に係る滞納処分費（督促手数料を含む。第十四条の五第二項及び第十四条の二十において同じ。）は、次条、第十四条の八から第十四条の十一まで、第十四条の十二の二第一項、第十四条の十三から第十四条の十五まで及び第十四条の十七の規定にかかわらず、その換価代金につき、他の地方団体の徴収金、国税その他の債権に先立つて徴収する。
art-14-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-3/par-1
Where the property of a taxpayer or special collection agent has been realized through the delinquent tax collection procedure for local government levies, the expenses for the delinquent tax collection procedure relating to that procedure (including demand fees; the same applies in Article 14-5, paragraph (2) and Article 14-20) are, notwithstanding the provisions of the following Article, Articles 14-8 through 14-11, Article 14-12-2, paragraph (1), Articles 14-13 through 14-15 and Article 14-17, collected from the proceeds of realization in priority to other local government levies, national taxes and other claims.
machine translation, not official
### 第十四条の四（強制換価の場合の道府県たばこ税等の優先） — Priority of Prefectural Tobacco Tax, etc. in the Case of Compulsory Realization
caption: machine translation, not official
art-14-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-4
**第一項** 第十三条の三の規定により徴収する地方団体の徴収金は、第十四条の六から第十四条の十一まで、第十四条の十二の二第一項及び第十四条の十三から第十四条の十五までの規定にかかわらず、その徴収の基因となつた売渡し又は引取り等に係る物件の換価代金につき、他の地方団体の徴収金、国税その他の債権に先立つて徴収する。
art-14-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-4/par-1
Local government levies collected under Article 13-3 are, notwithstanding the provisions of Articles 14-6 through 14-11, Article 14-12-2, paragraph (1) and Articles 14-13 through 14-15, collected from the proceeds of realization of the articles relating to the sale or taking delivery, etc. that gave rise to the collection, in priority to other local government levies, national taxes and other claims.
machine translation, not official
### 第十四条の五（地方団体の徴収金のうちの優先順位） — Order of Priority Among Local Government Levies
caption: machine translation, not official
art-14-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-5
**第一項** 地方団体の徴収金を滞納処分により徴収する場合において、当該地方団体の徴収金に配当された金銭を地方税及び当該地方税の延滞金、過少申告加算金、不申告加算金又は重加算金に充てるべきときは、その金銭は、まず地方税に充てるものとする。
art-14-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-5/par-1
Where local government levies are collected through the delinquent tax collection procedure, and the money distributed to those local government levies is to be appropriated to local tax and the delinquency charge, additional charge for understatement, additional charge for failure to file or substantial additional charge on that local tax, that money is to be appropriated first to the local tax.
machine translation, not official
**第二項** 滞納処分費については、その徴収の基因となつた地方団体の徴収金に先立つて配当し、又は充当する。
art-14-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-5/par-2
The expenses for the delinquent tax collection procedure are distributed or appropriated in priority to the local government levies that gave rise to their collection.
machine translation, not official
### 第十四条の六（差押先着手による地方税の優先） — Priority of Local Tax by First Seizure
caption: machine translation, not official
art-14-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-6
**第一項** 納税者又は特別徴収義務者の財産につき地方団体の徴収金の滞納処分による差押をした場合において、他の地方団体の徴収金又は国税の交付要求があつたときは、当該差押に係る地方団体の徴収金は、その換価代金につき、当該交付要求に係る地方団体の徴収金又は国税に先だつて徴収する。
art-14-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-6/par-1
Where property of a taxpayer or special collection agent has been seized through the delinquent tax collection procedure for local government levies, and a request for share distribution has been made for other local government levies or national tax, the local government levies relating to that seizure are collected from the proceeds of realization in priority to the local government levies or national tax relating to that request for share distribution.
machine translation, not official
**第二項** 納税者又は特別徴収義務者の財産につき他の地方団体の徴収金又は国税の滞納処分による差押があつた場合において、地方団体の徴収金の交付要求をしたときは、当該交付要求に係る地方団体の徴収金は、その換価代金につき、当該差押に係る地方団体の徴収金又は国税（第十四条の二の規定の適用を受ける費用を除く。）に次いで徴収する。
art-14-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-6/par-2
Where property of a taxpayer or special collection agent has been seized through the delinquent tax collection procedure for other local government levies or national tax, and a request for share distribution has been made for local government levies, the local government levies relating to that request for share distribution are collected from the proceeds of realization next after the local government levies or national tax relating to that seizure (excluding expenses to which the provisions of Article 14-2 apply).
machine translation, not official
### 第十四条の七（交付要求先着手による地方税の優先） — Priority of Local Tax by First Request for Share Distribution
caption: machine translation, not official
art-14-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-7
**第一項** 納税者又は特別徴収義務者の財産につき強制換価手続（破産手続を除く。）が行われた場合において、地方団体の徴収金及び国税の交付要求があつたときは、その換価代金につき、先にされた交付要求に係る地方団体の徴収金は、後にされた交付要求に係る地方団体の徴収金又は国税に先だつて徴収し、後にされた交付要求に係る地方団体の徴収金は、先にされた交付要求に係る地方団体の徴収金又は国税に次いで徴収する。
art-14-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-7/par-1
Where a compulsory liquidation procedure (excluding bankruptcy proceedings) has been carried out on property of a taxpayer or special collection agent, and requests for share distribution have been made for local government levies and national tax, then, with respect to the proceeds of realization, the local government levies relating to the request for share distribution made earlier are collected in priority to the local government levies or national tax relating to the request for share distribution made later, and the local government levies relating to the request for share distribution made later are collected next after the local government levies or national tax relating to the request for share distribution made earlier.
machine translation, not official
### 第十四条の八（担保を徴した地方税の優先） — Priority of Local Tax for Which Security Has Been Taken
caption: machine translation, not official
art-14-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-8
**第一項** 地方団体の徴収金につき徴した担保財産があるときは、前二条の規定にかかわらず、当該地方団体の徴収金は、その換価代金につき、他の地方団体の徴収金及び国税に先だつて徴収する。
art-14-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-8/par-1
Where property provided as security has been taken for local government levies, notwithstanding the provisions of the preceding two Articles, those local government levies are collected from the proceeds of realization in priority to other local government levies and national tax.
machine translation, not official
### 第十四条の九（法定納期限等以前に設定された質権の優先） — Priority of Pledges Established on or Before the Statutory Payment Due Date, etc.
caption: machine translation, not official
art-14-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9
**第一項** 納税者又は特別徴収義務者がその財産上に質権を設定している場合において、その質権が地方団体の徴収金の法定納期限等（次の各号に掲げる地方税については、それぞれ当該各号に定める日とし、当該地方税に係る督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費については、その徴収の基因となつた地方税に係る当該各号に定める日とし、その他の地方税に係る地方団体の徴収金については、法定納期限とする。以下この章において同じ。）以前に設定されているものであるときは、その地方団体の徴収金は、その換価代金につき、その質権により担保される債権に次いで徴収する。
art-14-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1
Where a taxpayer or special collection agent has established a pledge on property, and that pledge was established on or before the statutory payment due date, etc. of local government levies (for local taxes listed in the following items, the respective days specified in those items; for demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to those local taxes, the days specified in those items for the local tax that gave rise to their collection; and for local government levies relating to other local taxes, the statutory payment due date; the same applies hereinafter in this Chapter), those local government levies are collected from the proceeds of realization next after the claim secured by that pledge.
machine translation, not official
**一** 法定納期限後にその納付し、又は納入すべき税額が確定した地方税 その納付又は納入の告知書を発した日（申告により税額が確定されたものについては、その申告があつた日）
art-14-9/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-1
local tax for which the amount of tax to be paid or remitted was fixed after the statutory payment due date: the date on which the written notification of payment or remittance was issued (for tax whose amount was fixed by a return, the date on which the return was filed);
machine translation, not official
**二** 法定納期限前に繰上徴収に係る告知がされた地方税 その告知により指定された納期限
art-14-9/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-2
local tax for which notification of advance collection was given before the statutory payment due date: the due date for payment designated by that notification;
machine translation, not official
**三** 随時に課する地方税 その納付の告知書を発した日
art-14-9/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-3
local tax imposed from time to time: the date on which the written notification of payment was issued;
machine translation, not official
**四** 第十四条の十八第二項又は第十六条の四第二項（同条第十二項において準用する場合を含む。）の規定により告知し、又は通知した金額の地方税 これらの規定による告知書又は通知書を発した日
art-14-9/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-4
local tax in the amount notified or advised under Article 14-18, paragraph (2) or Article 16-4, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (12) of that Article): the date on which the written notification or written notice under those provisions was issued;
machine translation, not official
**五** 相続人の固有の財産から徴収する被相続人の地方税及び相続財産から徴収する相続人の固有の地方税（相続があつた日前にその納付し、又は納入すべき税額が確定したものに限る。） その相続があつた日
art-14-9/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-5
the decedent's local tax collected from the heir's own property and the heir's own local tax collected from the inherited property (limited to those for which the amount of tax to be paid or remitted was fixed before the day on which the inheritance occurred): the day on which the inheritance occurred;
machine translation, not official
**六** 被合併法人に属していた財産から徴収する合併後存続する法人又は当該合併に係る他の被合併法人の固有の地方税及び合併後存続する法人の固有の財産から徴収する被合併法人の地方税（合併のあつた日前にその納付し、又は納入すべき税額が確定したものに限る。） その合併のあつた日
art-14-9/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-6
the own local tax of the corporation surviving the merger or of another merged corporation relating to that merger, collected from property that belonged to a merged corporation, and the local tax of a merged corporation collected from the own property of the corporation surviving the merger (limited to those for which the amount of tax to be paid or remitted was fixed before the day of the merger): the day of the merger;
machine translation, not official
**七** 分割を無効とする判決の確定により当該分割をした法人（以下この号において「分割法人」という。）に属することとなつた財産から徴収する分割法人の固有の地方税及び分割法人の固有の財産から徴収する分割法人の第十条の三に規定する連帯して納付し、又は納入する義務に係る地方税（当該判決が確定した日前にその納付し、又は納入すべき税額が確定したものに限る。） 当該判決が確定した日
art-14-9/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-7
the own local tax of the juridical person that carried out the company split (hereinafter in this item referred to as the "splitting corporation"), collected from property that has come to belong to it by the finalization of a judgment invalidating that company split, and local tax relating to the splitting corporation's obligation to jointly and severally pay or remit prescribed in Article 10-3, collected from the splitting corporation's own property (limited to those for which the amount of tax to be paid or remitted was fixed before the day on which that judgment became final and binding): the day on which that judgment became final and binding;
machine translation, not official
**八** 分割承継法人の当該分割をした法人から承継した財産（以下この号において「承継財産」という。）から徴収する分割承継法人の固有の地方税、分割承継法人の固有の財産から徴収する分割承継法人の第十条の四に規定する連帯して納付し、又は納入する責任（以下この号において「連帯納税責任」という。）に係る地方税及び分割承継法人の承継財産から徴収する分割承継法人の連帯納税責任に係る当該分割に係る他の分割をした法人の地方税（分割のあつた日前にその納付し、又は納入すべき税額が確定したものに限る。） その分割のあつた日
art-14-9/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-8
the own local tax of the successor corporation in a company split, collected from the property it succeeded to from the juridical person that carried out that company split (hereinafter in this item referred to as "succeeded property"), local tax relating to the successor corporation's responsibility to jointly and severally pay or remit prescribed in Article 10-4 (hereinafter in this item referred to as "joint and several tax liability"), collected from the successor corporation's own property, and the local tax of another juridical person that carried out a company split relating to that company split, relating to the successor corporation's joint and several tax liability, collected from the successor corporation's succeeded property (limited to those for which the amount of tax to be paid or remitted was fixed before the day of the company split): the day of the company split;
machine translation, not official
**九** 第二次納税義務者又は保証人として納付し、又は納入すべき地方税 第十一条第一項（これを準用する場合を含む。）の納付又は納入の通知書を発した日
art-14-9/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-9
local tax to be paid or remitted as a secondary taxpayer or guarantor: the date on which the written notice of payment or remittance under Article 11, paragraph (1) (including as applied mutatis mutandis) was issued.
machine translation, not official
**第二項** 次の各号に掲げる地方税について前項、次条、第十四条の十四第一項、第十四条の十六第一項、第十四条の十七第一項、第十四条の十八第九項及び第十四条の二十第二号の規定を適用する場合には、当該地方税に係る法定納期限等は、それぞれ当該各号に定める期限又は日とし、当該地方税に係る督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費については、その徴収の基因となつた地方税に係る当該各号に定める期限又は日とする。
art-14-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2
In applying the provisions of the preceding paragraph, the following Article, Article 14-14, paragraph (1), Article 14-16, paragraph (1), Article 14-17, paragraph (1), Article 14-18, paragraph (9) and Article 14-20, item (ii) to the local taxes listed in the following items, the statutory payment due date, etc. for those local taxes is the time limit or day specified in the respective items, and, for the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to those local taxes, it is the time limit or day specified in those items for the local tax that gave rise to their collection:
machine translation, not official
**一** 法人税の課税に基づいて課する道府県民税又は市町村民税の法人税割（これらと併せて課する均等割を含む。） 当該法人税の国税徴収法（昭和三十四年法律第百四十七号）第十五条第一項に規定する法定納期限等
art-14-9/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-1
corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax imposed on the basis of the taxation of corporation tax (including the per capita levy imposed together with them): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act (Act No. 147 of 1959) for that corporation tax;
machine translation, not official
**二** 法人税の課税標準を基準として課する事業税の所得割（これと併せて課する付加価値割及び資本割又は収入割を含む。） 当該法人税の国税徴収法第十五条第一項に規定する法定納期限等
art-14-9/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-2
income levy of enterprise tax imposed on the basis of the tax base of corporation tax (including the value-added levy and capital levy or revenue levy imposed together with it): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that corporation tax;
machine translation, not official
**三** 所得税の課税標準を基準として課する事業税 当該所得税の国税徴収法第十五条第一項に規定する法定納期限等
art-14-9/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-3
enterprise tax imposed on the basis of the tax base of income tax: the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that income tax;
machine translation, not official
**四** 消費税の課税に基づいて課する地方消費税 当該消費税の国税徴収法第十五条第一項に規定する法定納期限等
art-14-9/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-4
local consumption tax imposed on the basis of the taxation of consumption tax: the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that consumption tax;
machine translation, not official
**五** 個人の市町村民税（これと併せて課する個人の道府県民税を含む。以下この号において同じ。） 次に掲げる個人の市町村民税の区分に応じそれぞれ次に定める期限又は日
art-14-9/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-5
individual municipal inhabitant tax (including individual prefectural inhabitant tax imposed together with it; the same applies hereinafter in this item): the time limit or day specified below, according to the following categories of individual municipal inhabitant tax:
machine translation, not official
**イ** 所得税の課税標準を基準として課する普通徴収の方法によつて徴収する個人の市町村民税（これと併せて課する均等割を含む。） 当該所得税の国税徴収法第十五条第一項に規定する法定納期限等
art-14-9/par-2/item-5/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-5/sub-1
individual municipal inhabitant tax imposed on the basis of the tax base of income tax and collected by the method of ordinary collection (including the per capita levy imposed together with it): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that income tax;
machine translation, not official
**ロ** 第三百二十一条の三の規定により特別徴収の方法によつて徴収する個人の市町村民税 第三百二十一条の四第二項に規定する期限（当該期限後にされた通知に係る特別徴収税額については、当該通知があつた日）
art-14-9/par-2/item-5/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-5/sub-2
individual municipal inhabitant tax collected by the method of special collection under Article 321-3: the time limit prescribed in Article 321-4, paragraph (2) (for the special collection tax amount relating to a notice given after that time limit, the day on which that notice was given);
machine translation, not official
**ハ** 第三百二十一条の七の二第一項及び第二項並びに第三百二十一条の七の八第一項の規定により特別徴収の方法によつて徴収する個人の市町村民税 第三百二十一条の七の五第一項（第三百二十一条の七の八第三項において準用する場合を含む。）に規定する年金保険者に対する通知の期限
art-14-9/par-2/item-5/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-5/sub-3
individual municipal inhabitant tax collected by the method of special collection under Article 321-7-2, paragraphs (1) and (2) and Article 321-7-8, paragraph (1): the time limit for notice to the pension insurer prescribed in Article 321-7-5, paragraph (1) (including as applied mutatis mutandis pursuant to Article 321-7-8, paragraph (3));
machine translation, not official
**六** 第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定により特別徴収の方法によつて徴収する国民健康保険税 第七百十八条の三第一項（第七百十八条の六、第七百十八条の七第三項又は第七百十八条の八第三項において準用する場合を含む。）に規定する年金保険者に対する通知の期限
art-14-9/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-6
national health insurance tax collected by the method of special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2) and Article 718-8, paragraph (1): the time limit for notice to the pension insurer prescribed in Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to Article 718-6, Article 718-7, paragraph (3) or Article 718-8, paragraph (3)).
machine translation, not official
**第三項** 第一項の規定は、登記（登録及び電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録を含む。以下この章において同じ。）をすることができる質権以外の質権については、その質権者が、強制換価手続において、その執行機関に対し、その設定の事実を証明した場合に限り適用する。この場合において、有価証券を目的とする質権以外の質権については、その証明は、次の各号に掲げる書類によつてしなければならない。
art-14-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3
The provisions of paragraph (1) apply, in the case of a pledge other than a pledge that can be registered (including, for registration, entry in a register and the electronic record prescribed in Article 2, paragraph (1) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007); the same applies hereinafter in this Chapter), only where the pledgee proves the fact of its creation to the enforcement agency in a compulsory liquidation procedure; in this case, for a pledge other than a pledge whose object is securities, the proof must be made by the documents listed in the following items.
machine translation, not official
**一** 公正証書
art-14-9/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3/item-1
Notarized deed;
machine translation, not official
**二** 登記所又は公証人役場において日付のある印章が押されている私署証書
art-14-9/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3/item-2
A private document bearing a dated seal affixed at a registry office or notary's office;
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**三** 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項の規定により内容証明を受けた証書
art-14-9/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3/item-3
A document for which certification of contents has been received under Article 48, paragraph (1) of the Postal Act (Act No. 165 of 1947);
machine translation, not official
**四** 民法施行法（明治三十一年法律第十一号）第七条第一項において準用する公証人法（明治四十一年法律第五十三号）第六十条第四項の規定により交付を受けた書面
art-14-9/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3/item-4
A document delivered under Article 60, paragraph (4) of the Notary Act (Act No. 53 of 1908) as applied mutatis mutandis in Article 7, paragraph (1) of the Act for Enforcement of the Civil Code (Act No. 11 of 1898).
machine translation, not official
**第四項** 前項各号の規定により証明された質権は、第一項の規定の適用については、民法施行法第五条の規定により確定日付があるものとされた日に設定されたものとみなす。
art-14-9/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-4
A pledge proved under the items of the preceding paragraph is, for the purposes of the application of paragraph (1), deemed to have been created on the day on which it is deemed to have a fixed date under Article 5 of the Act for Enforcement of the Civil Code.
machine translation, not official
**第五項** 第一項の質権を有する者は、第三項の証明をしなかつたため地方団体の徴収金におくれる金額の範囲内においては、第一項の規定により地方団体の徴収金に優先する後順位の質権者に対して優先権を行うことができない。
art-14-9/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-5
A person who holds a pledge under paragraph (1) may not exercise priority against a subsequent pledgee who takes priority over local government levies under paragraph (1), within the scope of the amount by which that person ranks behind local government levies because the proof under paragraph (3) was not made.
machine translation, not official
### 第十四条の十（法定納期限等以前に設定された抵当権の優先） — Priority of Mortgages Created on or before the Statutory Payment Due Date, etc.
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art-14-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10
**第一項** 納税者又は特別徴収義務者が地方団体の徴収金の法定納期限等以前にその財産上に抵当権を設定しているときは、その地方団体の徴収金は、その換価代金につき、その抵当権により担保される債権に次いで徴収する。
art-14-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10/par-1
If a taxpayer or special collection agent has created a mortgage on its property on or before the statutory payment due date, etc. of local government levies, those local government levies are collected from the proceeds of realization of that property after the claim secured by that mortgage.
machine translation, not official
### 第十四条の十一（譲受前に設定された質権又は抵当権の優先） — Priority of Pledges or Mortgages Created before Acquisition
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art-14-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11
**第一項** 納税者又は特別徴収義務者が質権又は抵当権の設定されている財産を譲り受けたときは、地方団体の徴収金は、その換価代金につき、その質権又は抵当権により担保される債権に次いで徴収する。
art-14-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11/par-1
If a taxpayer or special collection agent has acquired property on which a pledge or mortgage has been created, local government levies are collected from the proceeds of realization of that property after the claim secured by that pledge or mortgage.
machine translation, not official
**第二項** 前項の規定は、登記をすることができる質権以外の質権については、その質権者が、強制換価手続において、その執行機関に対し、同項の譲受前にその質権が設定されている事実を証明した場合に限り適用する。この場合においては、第十四条の九第三項後段及び第四項の規定を準用する。
art-14-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11/par-2
The provisions of the preceding paragraph apply, in the case of a pledge other than a pledge that can be registered, only where the pledgee proves to the enforcement agency in a compulsory liquidation procedure the fact that the pledge was created before the acquisition referred to in that paragraph; in this case, the provisions of the latter part of Article 14-9, paragraph (3) and Article 14-9, paragraph (4) apply mutatis mutandis.
machine translation, not official
### 第十四条の十二（質権及び抵当権の優先額の限度等） — Limits on the Amount Given Priority for Pledges and Mortgages, etc.
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art-14-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12
**第一項** 前三条の規定に基き地方団体の徴収金に先だつ質権又は抵当権により担保される債権の元本の金額は、その質権者又は抵当権者がその地方団体の徴収金に係る差押又は交付要求の通知を受けた時における債権額を限度とする。ただし、その地方団体の徴収金に優先する他の債権を有する者の権利を害することとなるときは、この限りでない。
art-14-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12/par-1
The principal amount of a claim secured by a pledge or mortgage that takes precedence over local government levies pursuant to the provisions of the preceding three Articles is limited to the amount of the claim at the time when the pledgee or mortgagee received notice of the seizure or request for share distribution relating to those local government levies; provided, however, that this does not apply where it would prejudice the rights of a person who holds another claim that takes priority over those local government levies.
machine translation, not official
**第二項** 質権又は抵当権により担保される債権額又は極度額を増加する登記がされた場合には、その登記がされた時において、その増加した債権額又は極度額につき新たに質権又は抵当権が設定されたものとみなして、前三条の規定を適用する。
art-14-12/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12/par-2
If registration of an increase in the amount of the claim or the maximum amount secured by a pledge or mortgage is made, the provisions of the preceding three Articles apply as if, at the time of that registration, a pledge or mortgage had been newly created in respect of the increased amount of the claim or maximum amount.
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### 第十四条の十二の二（法定納期限等以前に設定された企業価値担保権の優先等） — Priority of Enterprise Value Security Rights Created on or before the Statutory Payment Due Date, etc.
caption: machine translation, not official
art-14-12-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12-2
**第一項** 納税者又は特別徴収義務者が地方団体の徴収金の法定納期限等以前にその財産上に企業価値担保権を設定しているときは、その地方団体の徴収金は、その換価代金につき、その企業価値担保権により担保される債権に次いで徴収する。
art-14-12-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12-2/par-1
If a taxpayer or special collection agent has created an enterprise value security right on its property on or before the statutory payment due date, etc. of local government levies, those local government levies are collected from the proceeds of realization of that property after the claim secured by that enterprise value security right.
machine translation, not official
**第二項** 前項の規定に基づき地方団体の徴収金に先立つ企業価値担保権により担保される事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項に規定する特定被担保債権の元本の金額は、その企業価値担保権者がその地方団体の徴収金に係る差押え又は交付要求の通知を受けた時における債権額を限度とする。ただし、その地方団体の徴収金に優先する他の債権を有する者の権利を害することとなるときは、この限りでない。
art-14-12-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12-2/par-2
The principal amount of a specified secured claim prescribed in Article 6, paragraph (4) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024), secured by an enterprise value security right that takes precedence over local government levies pursuant to the provisions of the preceding paragraph, is limited to the amount of the claim at the time when the holder of the enterprise value security right received notice of the seizure or request for share distribution relating to those local government levies; provided, however, that this does not apply where it would prejudice the rights of a person who holds another claim that takes priority over those local government levies.
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### 第十四条の十三（不動産保存の先取特権等の優先） — Priority of Statutory Liens for Preservation of Immovables, etc.
caption: machine translation, not official
art-14-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13
**第一項** 次に掲げる先取特権が納税者又は特別徴収義務者の財産上にあるときは、地方団体の徴収金は、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。
art-14-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1
If any of the following statutory liens exists on the property of a taxpayer or special collection agent, local government levies are collected from the proceeds of realization of that property after the claim secured by that statutory lien:
machine translation, not official
**一** 不動産保存の先取特権
art-14-13/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-1
Statutory liens for preservation of immovables;
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**二** 不動産工事の先取特権
art-14-13/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-2
Statutory liens for construction work for immovables;
machine translation, not official
**三** 立木の先取特権に関する法律（明治四十三年法律第五十六号）第一項の先取特権
art-14-13/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-3
The statutory lien under paragraph (1) of the Act on Statutory Liens on Standing Trees (Act No. 56 of 1910);
machine translation, not official
**四** 商法（明治三十二年法律第四十八号）第八百二条若しくは第八百四十二条の先取特権、船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項の先取特権又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項の先取特権
art-14-13/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-4
The statutory lien under Article 802 or Article 842 of the Commercial Code (Act No. 48 of 1899), the statutory lien under Article 95, paragraph (1) of the Act on Limitation of Shipowner Liability (Act No. 94 of 1975), or the statutory lien under Article 55, paragraph (1) of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975);
machine translation, not official
**五** 地方団体の徴収金に優先する債権のため又は地方団体の徴収金のために動産を保存した者の先取特権
art-14-13/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-5
The statutory lien of a person who preserved movables for the sake of a claim that takes priority over local government levies or for the sake of local government levies.
machine translation, not official
**第二項** 前項第三号から第五号までの規定（同項第三号に掲げる先取特権で登記をしたものに係る部分を除く。）は、その先取特権者が、強制換価手続において、その執行機関に対し、その先取特権がある事実を証明した場合に限り適用する。
art-14-13/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-2
The provisions of items (iii) through (v) of the preceding paragraph (excluding the part relating to a statutory lien listed in item (iii) of that paragraph that has been registered) apply only where the holder of the statutory lien proves the fact that the statutory lien exists to the enforcement agency in a compulsory liquidation procedure.
machine translation, not official
### 第十四条の十四（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 Immovables, etc. Existing on or before the Statutory Payment Due Date, etc.
caption: machine translation, not official
art-14-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14
**第一項** 次に掲げる先取特権が納税者又は特別徴収義務者の財産上に地方団体の徴収金の法定納期限等以前からあるとき、又は納税者若しくは特別徴収義務者がその先取特権のある財産を譲り受けたときは、その地方団体の徴収金は、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。
art-14-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1
If any of the following statutory liens has existed on the property of a taxpayer or special collection agent since on or before the statutory payment due date, etc. of local government levies, or if a taxpayer or special collection agent has acquired property subject to that statutory lien, those local government levies are collected from the proceeds of realization of that property after the claim secured by that statutory lien:
machine translation, not official
**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。）
art-14-14/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1/item-1
A statutory lien for lease of immovables, 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);
machine translation, not official
**二** 不動産売買の先取特権
art-14-14/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1/item-2
Statutory liens for sales of immovables;
machine translation, not official
**三** 借地借家法（平成三年法律第九十号）第十二条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）第七条に規定する先取特権
art-14-14/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1/item-3
A statutory lien prescribed in Article 12 of the Act on Land and Building Leases (Act No. 90 of 1991) or Article 7 of the Act on Temporary Treatment of Land and Building Lease in Relation to Requisitioned Real Properties (Act No. 138 of 1956);
machine translation, not official
**四** 登記をした一般の先取特権
art-14-14/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1/item-4
A registered general statutory lien.
machine translation, not official
**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。
art-14-14/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the statutory lien listed in item (i) of the preceding paragraph.
machine translation, not official
### 第十四条の十五（留置権の優先） — Priority of Rights of Retention
caption: machine translation, not official
art-14-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15
**第一項** 留置権が納税者又は特別徴収義務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、その地方団体の徴収金は、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、先取特権又は第十四条の十七第一項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-14-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15/par-1
If a right of retention exists on the property of a taxpayer or special collection agent and that property is realized by a delinquent tax collection procedure, the local government levies are collected from the proceeds of realization after the claim that was secured by that right of retention; in this case, that claim is to be distributed ahead of a claim secured by a pledge, mortgage, statutory lien or provisional registration for security prescribed in Article 14-17, paragraph (1).
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-14-15/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15/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
### 第十四条の十六（担保権付財産が譲渡された場合の地方税の徴収） — Collection of Local Tax When Property Encumbered with a Security Right Is Transferred
caption: machine translation, not official
art-14-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16
**第一項** 納税者又は特別徴収義務者が他に地方団体の徴収金に充てるべき十分な財産がない場合において、その者がその地方団体の徴収金の法定納期限等後に登記した質権又は抵当権を設定した財産を譲渡したときは、納税者又は特別徴収義務者の財産につき滞納処分をしてもなおその地方団体の徴収金に不足すると認められるときに限り、その地方団体の徴収金は、その質権者又は抵当権者から、これらの者がその譲渡に係る財産の強制換価手続においてその質権又は抵当権によつて担保される債権につき配当を受けるべき金額のうちから徴収することができる。
art-14-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
If a taxpayer or special collection agent has no other sufficient property to be applied to local government levies and has transferred property on which it created a pledge or mortgage registered after the statutory payment due date, etc. of the local government levies, then only where it is found that the levies would still fall short even if a delinquent tax collection procedure were carried out against the property of the taxpayer or special collection agent, those local government levies may be collected from the pledgee or mortgagee, out of the amount that the pledgee or mortgagee is to receive by distribution in respect of the claim secured by that pledge or mortgage in a compulsory liquidation procedure on the property relating to the transfer.
machine translation, not official
**第二項** 前項の規定により徴収することができる金額は、第一号に掲げる金額から第二号に掲げる金額を控除した額をこえることができない。
art-14-16/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-2
The amount that may be collected under the preceding paragraph may not exceed the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** 前項の譲渡に係る財産の換価代金から同項に規定する債権が配当を受けるべき金額
art-14-16/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-2/item-1
The amount that the claim prescribed in the preceding paragraph is to receive by distribution from the proceeds of realization of the property relating to the transfer referred to in that paragraph;
machine translation, not official
**二** 前号の財産を納税者又は特別徴収義務者の財産とみなし、その財産の換価代金につき前項の地方団体の徴収金の交付要求があつたものとした場合に同項の債権が配当を受けるべき金額
art-14-16/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-2/item-2
The amount that the claim referred to in the preceding paragraph would receive by distribution if the property referred to in the preceding item were deemed to be property of the taxpayer or special collection agent and a request for share distribution had been made for the local government levies referred to in that paragraph on the proceeds of realization of that property.
machine translation, not official
**第三項** 地方団体の長は、第一項の規定により地方団体の徴収金を徴収するため、同項の質権者又は抵当権者に代位してその質権又は抵当権を実行することができる。
art-14-16/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-3
The head of a local government may, in order to collect local government levies under paragraph (1), enforce the pledge or mortgage by subrogation to the pledgee or mortgagee referred to in that paragraph.
machine translation, not official
**第四項** 地方団体の長は、第一項の規定により地方団体の徴収金を徴収しようとするときは、その旨を質権者又は抵当権者に通知しなければならない。
art-14-16/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-4
When the head of a local government intends to collect local government levies under paragraph (1), the head must notify the pledgee or mortgagee to that effect.
machine translation, not official
**第五項** 地方団体の長は、第一項の譲渡に係る財産につき強制換価手続が行われた場合には、同項の規定により徴収することができる金額の地方団体の徴収金につき、執行機関に対し、交付要求をすることができる。
art-14-16/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-5
If a compulsory liquidation procedure has been carried out on the property relating to the transfer referred to in paragraph (1), the head of a local government may make a request for share distribution to the enforcement agency for the portion of local government levies equal to the amount that may be collected under that paragraph.
machine translation, not official
### 第十四条の十七（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 Payment Due Date, etc.
caption: machine translation, not official
art-14-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17
**第一項** 地方団体の徴収金の法定納期限等以前に納税者又は特別徴収義務者の財産につき、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第一条に規定する仮登記担保契約に基づく仮登記又は仮登録（以下本条において「担保のための仮登記」という。）がされているときは、その地方団体の徴収金は、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-14-17/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17/par-1
If, on or before the statutory payment due date, etc. of local government levies, a provisional registration or provisional entry in a register based on a provisional registration security contract prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (hereinafter in this Article referred to as a "provisional registration for security") has been made on the property of a taxpayer or special collection agent, with that person as the registration obligor (including an obligor for entry in a register), those local government levies are collected from the proceeds of realization 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又は特別徴収義務者の財産上に、第十四条の十三第一項各号に掲げる先取特権があるとき、地方団体の徴収金の法定納期限等以前から第十四条の十四第一項各号に掲げる先取特権があるとき、又は地方団体の徴収金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、その地方団体の徴収金は、仮登記担保契約に関する法律第三条第一項（同法第二十条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（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-14-17/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17/par-2
If a statutory lien listed in the items of Article 14-13, paragraph (1) exists on the property of a taxpayer or special collection agent for which a provisional registration for security has been made, if a statutory lien listed in the items of Article 14-14, paragraph (1) has existed since on or before the statutory payment due date, etc. of local government levies, or if a pledge or mortgage has been created, or a provisional registration for security has been made, on or before the statutory payment due date, etc. of local government levies, those local government levies are collected, from the proceeds of realization relating to the settlement money prescribed in Article 3, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis in Article 20 of that Act), after the claims secured by those statutory liens, pledges and mortgages whose rights were exercised under Article 4, paragraph (1) of that Act (including as applied mutatis mutandis in Article 20 of that Act), and by the subordinate provisional registration for security prescribed in Article 4, paragraph (2) of that Act whose right was exercised under Article 4, paragraph (1) of that Act as applied mutatis mutandis in Article 4, paragraph (2) of that Act (including as applied mutatis mutandis in Article 20 of that Act).
machine translation, not official
**第三項** 第十四条の十一第一項の規定は、納税者又は特別徴収義務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、納税者又は特別徴収義務者が他に地方団体の徴収金に充てるべき十分な財産がない場合において、その者がその地方団体の徴収金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-14-17/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17/par-3
The provisions of Article 14-11, paragraph (1) apply mutatis mutandis to the case where a taxpayer or special collection agent has acquired property for which a provisional registration for security has been made, and the provisions of the preceding Article (excluding paragraph (3)) apply mutatis mutandis to the case where, if a taxpayer or special collection agent has no other sufficient property to be applied to local government levies, that person has transferred property for which it made a provisional registration for security after the statutory payment due date, etc. of the local government levies, 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、地方団体の徴収金の滞納処分においては、その効力を有しない。
art-14-17/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17/par-4
A provisional registration and a provisional entry in a register based on a provisional registration security contract prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration, where 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 local government levies.
machine translation, not official
### 第十四条の十八（譲渡担保権者の物的納税責任） — Liability in Rem for Tax of a Holder of Property Transferred as Security
caption: machine translation, not official
art-14-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18
**第一項** 納税者又は特別徴収義務者が地方団体の徴収金を滞納した場合において、その者が譲渡した財産でその譲渡により担保の目的となつているもの（以下この章において「譲渡担保財産」という。）があるときは、その者の財産につき滞納処分をしてもなお徴収すべき地方団体の徴収金に不足すると認められるときに限り、譲渡担保財産から納税者又は特別徴収義務者の地方団体の徴収金を徴収することができる。
art-14-18/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-1
If a taxpayer or special collection agent is delinquent in local government levies and there is property that the person has transferred and that is the object of security by that transfer (hereinafter in this Chapter referred to as "property transferred as security"), the local government levies of the taxpayer or special collection agent may be collected from the property transferred as security only where it is found that the levies to be collected would still fall short even if a delinquent tax collection procedure were carried out against the person's property.
machine translation, not official
**第二項** 地方団体の長は、前項の規定により徴収しようとするときは、譲渡担保財産の権利者（以下この条において「譲渡担保権者」という。）に対し、徴収しようとする金額その他必要な事項を記載した文書により告知しなければならない。この場合においては、納税者又は特別徴収義務者に対し、その旨を通知しなければならない。
art-14-18/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-2
When the head of a local government intends to collect under the preceding paragraph, the head must give notice to the right holder of the property transferred as security (hereinafter in this Article referred to as the "holder of property transferred as security") by a document stating the amount to be collected and other necessary matters; in this case, the head must notify the taxpayer or special collection agent to that effect.
machine translation, not official
**第三項** 前項の告知書を発した日から十日を経過した日までにその徴収しようとする金額が完納されていないときは、徴税吏員は、譲渡担保権者を第二次納税義務者とみなして、その譲渡担保財産につき滞納処分をすることができる。
art-14-18/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
If the amount to be collected has not been paid in full by the day on which 10 days have elapsed from the day on which the notice referred to in the preceding paragraph was issued, a tax collection official may, deeming the holder of property transferred as security to be a secondary taxpayer, carry out a delinquent tax collection procedure against the property transferred as security.
machine translation, not official
**第四項** 第十一条第三項から第五項まで及び第十三条の二の規定は、前項の場合について準用する。
art-14-18/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-4
The provisions of Article 11, paragraphs (3) through (5) and Article 13-2 apply mutatis mutandis to the case under the preceding paragraph.
machine translation, not official
**第五項** 譲渡担保財産を第一項の納税者又は特別徴収義務者の財産としてした差押えは、同項の要件に該当する場合に限り、第三項の規定による差押えとして滞納処分を続行することができる。この場合において、地方団体の長は、遅滞なく第二項の告知及び通知をしなければならない。
art-14-18/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-5
A seizure made treating property transferred as security as property of the taxpayer or special collection agent referred to in paragraph (1) may, only where the requirements of that paragraph are met, be continued as a delinquent tax collection procedure as a seizure under paragraph (3); in this case, the head of a local government must give the notice and the notification referred to in paragraph (2) without delay.
machine translation, not official
**第六項** 地方団体の長は、前項の規定により滞納処分を続行する場合において、譲渡担保財産が次の各号に掲げる財産であるときは、当該各号に定める者に対し、納税者又は特別徴収義務者の財産としてした差押えを第三項の規定による差押えとして滞納処分を続行する旨を通知しなければならない。
art-14-18/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-6
When continuing a delinquent tax collection procedure under the preceding paragraph, if the property transferred as security is property listed in the following items, the head of a local government must notify the person specified in the relevant item to the effect that the delinquent tax collection procedure is being continued with the seizure made as property of the taxpayer or special collection agent treated as a seizure under paragraph (3).
machine translation, not official
**一** 第三者が占有する動産（国税徴収法第二十四条第五項第一号に規定する動産をいう。以下この号において同じ。）又は有価証券 動産又は有価証券を占有する第三者
art-14-18/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-6/item-1
Movable property in the possession of a third party (meaning movable property prescribed in Article 24, paragraph (5), item (i) of the National Tax Collection Act; the same applies hereinafter in this item) or securities: The third party in possession of the movable property or securities;
machine translation, not official
**二** 国税徴収法第六十二条又は第七十三条の規定の適用を受ける財産（これらの財産の権利の移転につき登記を要するものを除く。） 第三債務者又はこれに準ずる者（第十五条の二の三第三項及び第十六条の四第十項において「第三債務者等」という。）
art-14-18/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-6/item-2
Property subject to the application of Article 62 or Article 73 of the National Tax Collection Act (excluding property for which registration is required for the transfer of rights): A third-party debtor or a person equivalent thereto (referred to as "third-party debtor, etc." in Article 15-2-3, paragraph (3) and Article 16-4, paragraph (10)).
machine translation, not official
**第七項** 地方団体の長は、第五項の規定により滞納処分を続行する場合において、国税徴収法第五十五条第一号又は第三号に掲げる者のうち知れている者があるときは、これらの者に対し、納税者又は特別徴収義務者の財産としてした差押えを第三項の規定による差押えとして滞納処分を続行する旨を通知しなければならない。
art-14-18/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-7
When continuing a delinquent tax collection procedure under paragraph (5), if there is a known person among those listed in Article 55, item (i) or (iii) of the National Tax Collection Act, the head of a local government must notify them to the effect that the delinquent tax collection procedure is being continued with the seizure made as property of the taxpayer or special collection agent treated as a seizure under paragraph (3).
machine translation, not official
**第八項** 第二項の規定による告知又は第五項の規定の適用を受ける差押えをした後、納税者又は特別徴収義務者の財産の譲渡により担保される債権が債務不履行その他弁済以外の理由により消滅した場合（譲渡担保財産につき買戻し、再売買の予約その他これらに類する契約を締結している場合において、期限の経過その他その契約の履行以外の理由によりその契約が効力を失つたときを含む。）においても、なお譲渡担保財産として存続するものとみなして、第三項の規定を適用する。
art-14-18/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-8
Even where, after the notice under paragraph (2) or a seizure subject to the application of paragraph (5) has been made, the claim secured by the transfer of property of the taxpayer or special collection agent has been extinguished for a reason other than performance, such as default (including where a repurchase, promise of resale or similar contract has been concluded with respect to the property transferred as security and that contract has lost its effect for a reason other than performance of the contract, such as the passage of a time limit), paragraph (3) applies as if the property continued to exist as property transferred as security.
machine translation, not official
**第九項** 第一項の規定は、地方団体の徴収金の法定納期限等以前に、担保の目的でされた譲渡に係る権利の移転の登記がある場合又は譲渡担保権者が地方団体の徴収金の法定納期限等以前に譲渡担保財産となつている事実を、その財産の売却決定の前日までに証明した場合には、適用しない。この場合においては、第十四条の九第三項後段及び第四項の規定を準用する。
art-14-18/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-9
The provisions of paragraph (1) do not apply where, on or before the statutory payment due date, etc. of the local government levies, there is a registration of transfer of rights relating to a transfer made for the purpose of security, or where the holder of property transferred as security proves, by the day before the decision to sell the property, the fact that the property had become property transferred as security on or before the statutory payment due date, etc. of the local government levies. In this case, the provisions of the second sentence of Article 14-9, paragraph (3) and paragraph (4) of that Article apply mutatis mutandis.
machine translation, not official
**第十項** 第一項の規定の適用を受ける譲渡担保権者は、この法律中滞納処分に関する罪及び滞納処分に関する検査拒否等の罪に関する規定の適用については、納税者又は特別徴収義務者とみなす。
art-14-18/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-10
A holder of property transferred as security to whom the provisions of paragraph (1) apply is deemed to be a taxpayer or special collection agent for the purpose of applying the provisions of this Act concerning offenses relating to delinquent tax collection procedures and offenses of refusal of examination, etc. relating to delinquent tax collection procedures.
machine translation, not official
### 第十四条の十九（譲渡担保財産の換価の特例等） — Special Provisions on the Realization of Property Transferred as Security, etc.
caption: machine translation, not official
art-14-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-19
**第一項** 買戻しの特約のある売買の登記、再売買の予約の請求権の保全のための仮登記（仮登録を含む。）その他これに類する登記（以下本条において「買戻権の登記等」という。）がされている譲渡担保財産のその買戻権の登記等の権利者が滞納者であるときは、その差し押さえた買戻権の登記等に係る権利及び前条第三項の規定により差し押さえたその買戻権の登記等のある譲渡担保財産を一括して換価することができる。
art-14-19/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-19/par-1
Where the holder of the right relating to a registration of sale with a special agreement of repurchase, a provisional registration (including a provisional entry) for the preservation of the claim under a reservation for resale, or any other similar registration (hereinafter in this Article referred to as "registration, etc. of the right of repurchase") that has been made with regard to property transferred as security is a person delinquent in payment, the seized right relating to the registration, etc. of the right of repurchase and the property transferred as security bearing that registration, etc. of the right of repurchase that has been seized under paragraph (3) of the preceding Article may be realized together.
machine translation, not official
**第二項** 前条及び前項に規定するもののほか、譲渡担保財産からする納税者又は特別徴収義務者の地方団体の徴収金の徴収に関し必要な事項は、政令で定める。
art-14-19/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-19/par-2
In addition to what is provided for in the preceding Article and the preceding paragraph, matters necessary for the collection of the local government levies of a taxpayer or special collection agent from property transferred as security are specified by Cabinet Order.
machine translation, not official
### 第十四条の二十（地方税及び国税等と私債権との競合の調整） — Adjustment of Competition Between Local Taxes, National Taxes, etc. and Private Claims
caption: machine translation, not official
art-14-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20
**第一項** 強制換価手続において地方団体の徴収金が国税、他の地方団体の徴収金又は公課（以下本条において「国税等」という。）及びその他の債権（以下本条において「私債権」という。）と競合する場合において、本節又は国税徴収法その他の法律の規定により、地方団体の徴収金が国税等に先だち、私債権がその国税等におくれ、かつ、当該地方団体の徴収金に先だつとき、又は地方団体の徴収金が国税等におくれ、私債権がその国税等に先だち、かつ、当該地方団体の徴収金におくれるときは、換価代金の配当については、次に定めるところによる。
art-14-20/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1
Where, in compulsory liquidation procedure, local government levies compete with national taxes, levies of other local governments or public charges (hereinafter in this Article referred to as "national taxes, etc.") and other claims (hereinafter in this Article referred to as "private claims"), and, under the provisions of this Section, the National Tax Collection Act or other laws, local government levies take priority over national taxes, etc. and private claims are subordinate to those national taxes, etc. and take priority over those local government levies, or local government levies are subordinate to national taxes, etc. and private claims take priority over those national taxes, etc. and are subordinate to those local government levies, the distribution of the proceeds of realization is as follows:
machine translation, not official
**一** 第十四条の二若しくは第十四条の三に規定する費用若しくは滞納処分費、第十四条の四に規定する地方団体の徴収金（国税徴収法第十一条に規定する国税を含む。）、第十四条の十五の規定の適用を受ける債権、この法律においてその例によるものとされる国税徴収法第五十九条第三項若しくは第四項（同法第七十一条第四項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十四条の十三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。
art-14-20/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-1
where there are expenses prescribed in Article 14-2 or Article 14-3 or expenses for the delinquent tax collection procedure, local government levies prescribed in Article 14-4 (including national taxes prescribed in Article 11 of the National Tax Collection Act), claims to which Article 14-15 applies, claims to which Article 59, paragraph (3) or (4) of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 71, paragraph (4) of that Act), which is to be applied correspondingly under this Act, applies, or claims to which Article 14-13 applies, the proceeds are to be allocated to each of these in that order;
machine translation, not official
**二** 地方団体の徴収金及び国税等並びに私債権（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（国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本節又は国税徴収法その他の法律の規定を適用して地方団体の徴収金及び国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。
art-14-20/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-2
with regard to local government levies, national taxes, etc., and private claims (excluding those to which the preceding item applies), the total amounts to be allocated to local government levies, national taxes, etc., and private claims, respectively, are determined by applying the provisions of this Section, the National Tax Collection Act and other laws in sequence, starting from the oldest statutory payment due date, etc. (including the corresponding due date for payment, etc. of national taxes or public charges) or the oldest time of establishment, registration, transfer or formation;
machine translation, not official
**三** 前号の規定により定めた地方団体の徴収金及び国税等に充てるべき金額の総額を第十四条若しくは第十四条の六から第十四条の八までの規定又は国税徴収法その他の法律のこれらに相当する規定により、順次地方団体の徴収金及び国税等に充てる。
art-14-20/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-3
the total amount determined under the preceding item to be allocated to local government levies and national taxes, etc. is allocated in sequence to local government levies and national taxes, etc. under the provisions of Article 14 or Articles 14-6 through 14-8, or the corresponding provisions of the National Tax Collection Act or other laws;
machine translation, not official
**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その他の法律の規定により順次私債権に充てる。
art-14-20/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-4
the total amount determined under item (ii) to be allocated to private claims is allocated in sequence to private claims under the provisions of the Civil Code or other laws.
machine translation, not official
---
## Cites
- art-14-3/par-1: 第十四条の五第二項 → 地方税法 第十四条の五第二項 (Article 14-5, paragraph (2)), art-14-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-5/par-2
- art-14-3/par-1: 第十四条の二十 → 地方税法 第十四条の二十 (Article 14-20), art-14-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20
- art-14-3/par-1: 次条 → 地方税法 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-4
- art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10
- art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11
- art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の八 (Article 14-8), art-14-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-8
- art-14-3/par-1: 第十四条の八から第十四条の十一まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9
- art-14-3/par-1: 第十四条の十二の二第一項 → 地方税法 第十四条の十二の二第一項 (Article 14-12-2, paragraph (1)), art-14-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12-2/par-1
- art-14-3/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13
- art-14-3/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14
- art-14-3/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15
- art-14-3/par-1: 第十四条の十七 → 地方税法 第十四条の十七 (Article 14-17), art-14-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17
- art-14-4/par-1: 第十三条の三 → 地方税法 第十三条の三 (Article 13-3), art-13-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3
- art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10
- art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11
- art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の六 (Article 14-6), art-14-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-6
- art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の七 (Article 14-7), art-14-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-7
- art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の八 (Article 14-8), art-14-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-8
- art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9
- art-14-4/par-1: 第十四条の十二の二第一項 → 地方税法 第十四条の十二の二第一項 (Article 14-12-2, paragraph (1)), art-14-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12-2/par-1
- art-14-4/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13
- art-14-4/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14
- art-14-4/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15
- art-14-6/par-2: 第十四条の二 → 地方税法 第十四条の二 (Article 14-2), art-14-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-2
- art-14-8/par-1: 前二条 → 地方税法 第十四条の六 (Article 14-6), art-14-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-6
- art-14-8/par-1: 前二条 → 地方税法 第十四条の七 (Article 14-7), art-14-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-7
- art-14-9/par-1/item-4: 第十四条の十八第二項 → 地方税法 第十四条の十八第二項 (Article 14-18, paragraph (2)), art-14-18/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-2
- art-14-9/par-1/item-4: 第十六条の四第二項 → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-9/from-art-16-4#art-16-4/par-2
- art-14-9/par-1/item-4: 同条第十二項 → 地方税法 第十六条の四第十二項 (Article 16-4, paragraph (12)), art-16-4/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-9/from-art-16-4#art-16-4/par-12
- art-14-9/par-1/item-7: この号 → 地方税法 第十四条の九第一項第七号 (Article 14-9, paragraph (1), item (vii)), art-14-9/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-7
- art-14-9/par-1/item-7: 第十条の三 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-3#art-10-3
- art-14-9/par-1/item-8: この号 → 地方税法 第十四条の九第一項第八号 (Article 14-9, paragraph (1), item (viii)), art-14-9/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-8
- art-14-9/par-1/item-8: 第十条の四 → 地方税法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-3#art-10-4
- art-14-9/par-1/item-9: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-14-9/par-2: 前項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1
- art-14-9/par-2: 次条 → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10
- art-14-9/par-2: 第十四条の十四第一項 → 地方税法 第十四条の十四第一項 (Article 14-14, paragraph (1)), art-14-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1
- art-14-9/par-2: 第十四条の十六第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-9/par-2: 第十四条の十七第一項 → 地方税法 第十四条の十七第一項 (Article 14-17, paragraph (1)), art-14-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17/par-1
- art-14-9/par-2: 第十四条の十八第九項 → 地方税法 第十四条の十八第九項 (Article 14-18, paragraph (9)), art-14-18/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-9
- art-14-9/par-2: 第十四条の二十第二号 → 地方税法 第十四条の二十第一項第二号 (Article 14-20, paragraph (1), item (ii)), art-14-20/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-2
- art-14-9/par-2/item-1: 国税徴収法（昭和三十四年法律第百四十七号）第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-2: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-3: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-4: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-5: この号 → 地方税法 第十四条の九第二項第五号 (Article 14-9, paragraph (2), item (v)), art-14-9/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-2/item-5
- art-14-9/par-2/item-5/sub-1: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-5/sub-2: 第三百二十一条の三 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-2#art-321-3
- art-14-9/par-2/item-5/sub-2: 第三百二十一条の四第二項 → 地方税法 第三百二十一条の四第二項 (Article 321-4, paragraph (2)), art-321-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-4#art-321-4/par-2
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-14-9/par-2/item-5/sub-3: 第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-14-9/par-2/item-6: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-14-9/par-2/item-6: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-14-9/par-2/item-6: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-14-9/par-2/item-6: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-14-9/par-2/item-6: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-14-9/par-2/item-6: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-14-9/par-2/item-6: 第七百十八条の六 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-708#art-718-6
- art-14-9/par-2/item-6: 第七百十八条の七第三項 → 地方税法 第七百十八条の七第三項 (Article 718-7, paragraph (3)), art-718-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-718-7#art-718-7/par-3
- art-14-9/par-2/item-6: 第七百十八条の八第三項 → 地方税法 第七百十八条の八第三項 (Article 718-8, paragraph (3)), art-718-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-7/from-art-718-7#art-718-8/par-3
- art-14-9/par-3: 第一項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1
- art-14-9/par-3: 電子記録債権法（平成十九年法律第百二号）第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-14-9/par-3/item-3: 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項 → e-Gov law 322AC0000000165, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-14-9/par-3/item-4: 民法施行法（明治三十一年法律第十一号）第七条第一項 → e-Gov law 131AC0000000011, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-14-9/par-3/item-4: 公証人法（明治四十一年法律第五十三号）第六十条第四項 → e-Gov law 141AC0000000053, 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — not held in this collection
- art-14-9/par-4: 前項 → 地方税法 第十四条の九第三項 (Article 14-9, paragraph (3)), art-14-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3
- art-14-9/par-4: 第一項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1
- art-14-9/par-4: 民法施行法第五条 → e-Gov law 131AC0000000011, 第五条 (Article 5), art-5 — not held in this collection
- art-14-9/par-5: 第一項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-1
- art-14-9/par-5: 第三項 → 地方税法 第十四条の九第三項 (Article 14-9, paragraph (3)), art-14-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3
- art-14-11/par-2: 前項 → 地方税法 第十四条の十一第一項 (Article 14-11, paragraph (1)), art-14-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11/par-1
- art-14-11/par-2: 第十四条の九第三項 → 地方税法 第十四条の九第三項 (Article 14-9, paragraph (3)), art-14-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3
- art-14-11/par-2: 第四項 → 地方税法 第十四条の九第四項 (Article 14-9, paragraph (4)), art-14-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-4
- art-14-12/par-1: 前三条 → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10
- art-14-12/par-1: 前三条 → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11
- art-14-12/par-1: 前三条 → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9
- art-14-12/par-2: 前三条 → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-10
- art-14-12/par-2: 前三条 → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11
- art-14-12/par-2: 前三条 → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9
- art-14-12-2/par-2: 前項 → 地方税法 第十四条の十二の二第一項 (Article 14-12-2, paragraph (1)), art-14-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-12-2/par-1
- art-14-12-2/par-2: 事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項 → e-Gov law 506AC0000000052, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-14-13/par-1/item-4: 商法（明治三十二年法律第四十八号）第八百二条 → e-Gov law 132AC0000000048, 第八百二条 (Article 802), art-802 — not held in this collection
- art-14-13/par-1/item-4: 第八百四十二条 → e-Gov law 132AC0000000048, 第八百四十二条 (Article 842), art-842 — not held in this collection
- art-14-13/par-1/item-4: 船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項 → e-Gov law 350AC0000000094, 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — not held in this collection
- art-14-13/par-1/item-4: 船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項 → e-Gov law 350AC0000000095, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-14-13/par-2: 前項第三号から第五号まで → 地方税法 第十四条の十三第一項第三号 (Article 14-13, paragraph (1), item (iii)), art-14-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-3
- art-14-13/par-2: 前項第三号から第五号まで → 地方税法 第十四条の十三第一項第四号 (Article 14-13, paragraph (1), item (iv)), art-14-13/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-4
- art-14-13/par-2: 前項第三号から第五号まで → 地方税法 第十四条の十三第一項第五号 (Article 14-13, paragraph (1), item (v)), art-14-13/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-5
- art-14-14/par-1/item-1: 前条第一項第三号から第五号まで → 地方税法 第十四条の十三第一項第三号 (Article 14-13, paragraph (1), item (iii)), art-14-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-3
- art-14-14/par-1/item-1: 前条第一項第三号から第五号まで → 地方税法 第十四条の十三第一項第四号 (Article 14-13, paragraph (1), item (iv)), art-14-13/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-4
- art-14-14/par-1/item-1: 前条第一項第三号から第五号まで → 地方税法 第十四条の十三第一項第五号 (Article 14-13, paragraph (1), item (v)), art-14-13/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1/item-5
- art-14-14/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/ja/land-and-building-leases-act/art-12 · https://japanlaw.org/l/403AC0000000090/art-12
- art-14-14/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-14-14/par-2: 前条第二項 → 地方税法 第十四条の十三第二項 (Article 14-13, paragraph (2)), art-14-13/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-2
- art-14-14/par-2: 前項第一号 → 地方税法 第十四条の十四第一項第一号 (Article 14-14, paragraph (1), item (i)), art-14-14/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1/item-1
- art-14-15/par-1: 第十四条の十七第一項 → 地方税法 第十四条の十七第一項 (Article 14-17, paragraph (1)), art-14-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17/par-1
- art-14-15/par-2: 前項 → 地方税法 第十四条の十五第一項 (Article 14-15, paragraph (1)), art-14-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15/par-1
- art-14-16/par-2: 前項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-16/par-2: 第一号 → 地方税法 第十四条の十六第二項第一号 (Article 14-16, paragraph (2), item (i)), art-14-16/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-2/item-1
- art-14-16/par-2: 第二号 → 地方税法 第十四条の十六第二項第二号 (Article 14-16, paragraph (2), item (ii)), art-14-16/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-2/item-2
- art-14-16/par-2/item-1: 前項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-16/par-2/item-2: 前号 → 地方税法 第十四条の十六第二項第一号 (Article 14-16, paragraph (2), item (i)), art-14-16/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-2/item-1
- art-14-16/par-2/item-2: 前項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-16/par-3: 第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-16/par-4: 第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-16/par-5: 第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-1
- art-14-17/par-1: 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
- art-14-17/par-1: 本条 → 地方税法 第十四条の十七 (Article 14-17), art-14-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-17
- art-14-17/par-2: 第十四条の十三第一項 → 地方税法 第十四条の十三第一項 (Article 14-13, paragraph (1)), art-14-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13/par-1
- art-14-17/par-2: 第十四条の十四第一項 → 地方税法 第十四条の十四第一項 (Article 14-14, paragraph (1)), art-14-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-14/par-1
- art-14-17/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-14-17/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-14-17/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-14-17/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-14-17/par-3: 第十四条の十一第一項 → 地方税法 第十四条の十一第一項 (Article 14-11, paragraph (1)), art-14-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-11/par-1
- art-14-17/par-3: 前条 → 地方税法 第十四条の十六 (Article 14-16), art-14-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16
- art-14-17/par-3: 第三項 → 地方税法 第十四条の十六第三項 (Article 14-16, paragraph (3)), art-14-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-16/par-3
- art-14-17/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
- art-14-18/par-2: 前項 → 地方税法 第十四条の十八第一項 (Article 14-18, paragraph (1)), art-14-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-1
- art-14-18/par-2: この条 → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18
- art-14-18/par-3: 前項 → 地方税法 第十四条の十八第二項 (Article 14-18, paragraph (2)), art-14-18/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-2
- art-14-18/par-4: 第十一条第三項から第五項まで → 地方税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11/par-3
- art-14-18/par-4: 第十一条第三項から第五項まで → 地方税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11/par-4
- art-14-18/par-4: 第十一条第三項から第五項まで → 地方税法 第十一条第五項 (Article 11, paragraph (5)), art-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11/par-5
- art-14-18/par-4: 第十三条の二 → 地方税法 第十三条の二 (Article 13-2), art-13-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2
- art-14-18/par-4: 前項 → 地方税法 第十四条の十八第三項 (Article 14-18, paragraph (3)), art-14-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
- art-14-18/par-5: 第一項 → 地方税法 第十四条の十八第一項 (Article 14-18, paragraph (1)), art-14-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-1
- art-14-18/par-5: 第三項 → 地方税法 第十四条の十八第三項 (Article 14-18, paragraph (3)), art-14-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
- art-14-18/par-5: 第二項 → 地方税法 第十四条の十八第二項 (Article 14-18, paragraph (2)), art-14-18/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-2
- art-14-18/par-6: 前項 → 地方税法 第十四条の十八第五項 (Article 14-18, paragraph (5)), art-14-18/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-5
- art-14-18/par-6: 第三項 → 地方税法 第十四条の十八第三項 (Article 14-18, paragraph (3)), art-14-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
- art-14-18/par-6/item-1: 国税徴収法第二十四条第五項第一号 → e-Gov law 334AC0000000147, 第二十四条第五項第一号 (Article 24, paragraph (5), item (i)), art-24/par-5/item-1 — not held in this collection
- art-14-18/par-6/item-1: この号 → 地方税法 第十四条の十八第六項第一号 (Article 14-18, paragraph (6), item (i)), art-14-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-6/item-1
- art-14-18/par-6/item-2: 国税徴収法第六十二条 → e-Gov law 334AC0000000147, 第六十二条 (Article 62), art-62 — not held in this collection
- art-14-18/par-6/item-2: 第七十三条 → e-Gov law 334AC0000000147, 第七十三条 (Article 73), art-73 — not held in this collection
- art-14-18/par-6/item-2: 第十五条の二の三第三項 → 地方税法 第十五条の二の三第三項 (Article 15-2-3, paragraph (3)), art-15-2-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-3
- art-14-18/par-6/item-2: 第十六条の四第十項 → 地方税法 第十六条の四第十項 (Article 16-4, paragraph (10)), art-16-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-9/from-art-16-4#art-16-4/par-10
- art-14-18/par-7: 第五項 → 地方税法 第十四条の十八第五項 (Article 14-18, paragraph (5)), art-14-18/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-5
- art-14-18/par-7: 国税徴収法第五十五条第一号 → e-Gov law 334AC0000000147, 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — not held in this collection
- art-14-18/par-7: 第三号 → e-Gov law 334AC0000000147, 第五十五条第一項第三号 (Article 55, paragraph (1), item (iii)), art-55/par-1/item-3 — not held in this collection
- art-14-18/par-7: 第三項 → 地方税法 第十四条の十八第三項 (Article 14-18, paragraph (3)), art-14-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
- art-14-18/par-8: 第二項 → 地方税法 第十四条の十八第二項 (Article 14-18, paragraph (2)), art-14-18/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-2
- art-14-18/par-8: 第五項 → 地方税法 第十四条の十八第五項 (Article 14-18, paragraph (5)), art-14-18/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-5
- art-14-18/par-8: 第三項 → 地方税法 第十四条の十八第三項 (Article 14-18, paragraph (3)), art-14-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
- art-14-18/par-9: 第一項 → 地方税法 第十四条の十八第一項 (Article 14-18, paragraph (1)), art-14-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-1
- art-14-18/par-9: 第十四条の九第三項 → 地方税法 第十四条の九第三項 (Article 14-9, paragraph (3)), art-14-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-3
- art-14-18/par-9: 第四項 → 地方税法 第十四条の九第四項 (Article 14-9, paragraph (4)), art-14-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-9/par-4
- art-14-18/par-10: 第一項 → 地方税法 第十四条の十八第一項 (Article 14-18, paragraph (1)), art-14-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-1
- art-14-19/par-1: 本条 → 地方税法 第十四条の十九 (Article 14-19), art-14-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-19
- art-14-19/par-1: 前条第三項 → 地方税法 第十四条の十八第三項 (Article 14-18, paragraph (3)), art-14-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18/par-3
- art-14-19/par-2: 前条 → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-18
- art-14-19/par-2: 前項 → 地方税法 第十四条の十九第一項 (Article 14-19, paragraph (1)), art-14-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-19/par-1
- art-14-20/par-1: 本条 → 地方税法 第十四条の二十 (Article 14-20), art-14-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20
- art-14-20/par-1/item-1: 第十四条の二 → 地方税法 第十四条の二 (Article 14-2), art-14-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-2
- art-14-20/par-1/item-1: 第十四条の三 → 地方税法 第十四条の三 (Article 14-3), art-14-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-3
- art-14-20/par-1/item-1: 第十四条の四 → 地方税法 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-4
- art-14-20/par-1/item-1: 国税徴収法第十一条 → e-Gov law 334AC0000000147, 第十一条 (Article 11), art-11 — not held in this collection
- art-14-20/par-1/item-1: 第十四条の十五 → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-15
- art-14-20/par-1/item-1: 国税徴収法第五十九条第三項 → e-Gov law 334AC0000000147, 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — not held in this collection
- art-14-20/par-1/item-1: 第四項 → e-Gov law 334AC0000000147, 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — not held in this collection
- art-14-20/par-1/item-1: 同法第七十一条第四項 → e-Gov law 334AC0000000147, 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — not held in this collection
- art-14-20/par-1/item-1: 第十四条の十三 → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-10#art-14-13
- art-14-20/par-1/item-2: 前号 → 地方税法 第十四条の二十第一項第一号 (Article 14-20, paragraph (1), item (i)), art-14-20/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-1
- art-14-20/par-1/item-3: 前号 → 地方税法 第十四条の二十第一項第二号 (Article 14-20, paragraph (1), item (ii)), art-14-20/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-2
- art-14-20/par-1/item-3: 第十四条 → 地方税法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14
- art-14-20/par-1/item-3: 第十四条の六から第十四条の八まで → 地方税法 第十四条の六 (Article 14-6), art-14-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-6
- art-14-20/par-1/item-3: 第十四条の六から第十四条の八まで → 地方税法 第十四条の七 (Article 14-7), art-14-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-7
- art-14-20/par-1/item-3: 第十四条の六から第十四条の八まで → 地方税法 第十四条の八 (Article 14-8), art-14-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14#art-14-8
- art-14-20/par-1/item-4: 第二号 → 地方税法 第十四条の二十第一項第二号 (Article 14-20, paragraph (1), item (ii)), art-14-20/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-7/from-art-14-17#art-14-20/par-1/item-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-011, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-005, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-007, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-008, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27