# 地方税法 / Local Tax Act — 第十四条 (Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 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: 第十四条 (Article 14)（地方税優先の原則） — address `art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十四条（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/art-14 · https://japanlaw.org/l/325AC0000000226/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/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第十四条の二十第一項第三号（地方税及び国税等と私債権との競合の調整） — https://japanlaw.org/ja/local-tax-act/art-14-20/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-3 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), 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-20261027T214204-005, 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