# 地方税法 / Local Tax Act — 第十四条の二十 (Article 14-20)

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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: 第十四条の二十 (Article 14-20)（地方税及び国税等と私債権との競合の調整） — address `art-14-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-20
- 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.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>art-14-20 · https://japanlaw.org/ja/local-tax-act/art-14-20 · https://japanlaw.org/l/325AC0000000226/art-14-20</sup>

  **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。
  <sup>art-14-20/par-1 · https://japanlaw.org/ja/local-tax-act/art-14-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **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。
    <sup>art-14-20/par-1/item-1 · 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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-14-20/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-14-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-14-20/par-1/item-3 · 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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-14-20/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-14-20/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-4</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-14-20 · https://japanlaw.org/l/325AC0000000226/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/art-14-2 · https://japanlaw.org/l/325AC0000000226/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/art-14-3 · https://japanlaw.org/l/325AC0000000226/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/art-14-4 · https://japanlaw.org/l/325AC0000000226/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/art-14-15 · https://japanlaw.org/l/325AC0000000226/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/art-14-13 · https://japanlaw.org/l/325AC0000000226/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/art-14-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-14-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-14 · https://japanlaw.org/l/325AC0000000226/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/art-14-6 · https://japanlaw.org/l/325AC0000000226/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/art-14-7 · https://japanlaw.org/l/325AC0000000226/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/art-14-8 · https://japanlaw.org/l/325AC0000000226/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/art-14-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-2

## 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 第十四条の九第二項（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/local-tax-act/art-14-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2
- 地方税法 第十四条の二十第一項（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 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1
- 地方税法 第十四条の二十第一項第二号（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-2 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-2
- 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 第十四条の二十第一項第四号（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-4 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-4
- 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

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## 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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27