# 地方税法 / Local Tax Act — 第十四条の十九 (Article 14-19) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14-19. 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: 第十四条の十九 (Article 14-19)（譲渡担保財産の換価の特例等） — address `art-14-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-19 - 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/art-14-19 · https://japanlaw.org/l/325AC0000000226/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/art-14-19/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-14-19/par-2 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-14-19 · https://japanlaw.org/l/325AC0000000226/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/art-14-18/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-14-18 · https://japanlaw.org/l/325AC0000000226/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/art-14-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-19/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第十四条の十九第一項（譲渡担保財産の換価の特例等） — https://japanlaw.org/ja/local-tax-act/art-14-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-19/par-1 - 地方税法 第十四条の十九第二項（譲渡担保財産の換価の特例等） — https://japanlaw.org/ja/local-tax-act/art-14-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-19/par-2 - 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 附則第六条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-2 --- ## 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-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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27