# 地方税法 / Local Tax Act — 第十四条の十五 (Article 14-15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14-15. 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: 第十四条の十五 (Article 14-15)（留置権の優先） — address `art-14-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-15 - 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/art-14-15 · https://japanlaw.org/l/325AC0000000226/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/art-14-15/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-14-15/par-2 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-14-17/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-14-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-15/par-1 ## Cited by 6 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 第十四条の十五第二項（留置権の優先） — https://japanlaw.org/ja/local-tax-act/art-14-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-15/par-2 - 地方税法 第十四条の二十第一項第一号（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-1 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-1 - 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-20261027T214204-008, 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