# 地方税法 / Local Tax Act — 第十四条の十一 (Article 14-11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14-11. 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: 第十四条の十一 (Article 14-11)（譲受前に設定された質権又は抵当権の優先） — address `art-14-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-11 - 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 caption: machine translation, not official art-14-11 · https://japanlaw.org/ja/local-tax-act/art-14-11 · https://japanlaw.org/l/325AC0000000226/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/art-14-11/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-14-11/par-2 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-14-11/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-14-9/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-14-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-4 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第十四条の三第一項（直接の滞納処分費の優先） — https://japanlaw.org/ja/local-tax-act/art-14-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-3/par-1 - 地方税法 第十四条の四第一項（強制換価の場合の道府県たばこ税等の優先） — https://japanlaw.org/ja/local-tax-act/art-14-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-4/par-1 - 地方税法 第十四条の十一第二項（譲受前に設定された質権又は抵当権の優先） — https://japanlaw.org/ja/local-tax-act/art-14-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-11/par-2 - 地方税法 第十四条の十二第一項（質権及び抵当権の優先額の限度等） — https://japanlaw.org/ja/local-tax-act/art-14-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-12/par-1 - 地方税法 第十四条の十二第二項（質権及び抵当権の優先額の限度等） — https://japanlaw.org/ja/local-tax-act/art-14-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-12/par-2 - 地方税法 第十四条の十七第三項（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） — https://japanlaw.org/ja/local-tax-act/art-14-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-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 - 地方税法 附則第六条第一項（地方税と他の債権との調整に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/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-20261027T214204-007, 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