# 地方税法 / Local Tax Act — 第十四条の四 (Article 14-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14-4. 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: 第十四条の四 (Article 14-4)（強制換価の場合の道府県たばこ税等の優先） — address `art-14-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-4 - 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. --- ### 第十四条の四（強制換価の場合の道府県たばこ税等の優先） — Priority of Prefectural Tobacco Tax, etc. in the Case of Compulsory Realization caption: machine translation, not official art-14-4 · https://japanlaw.org/ja/local-tax-act/art-14-4 · https://japanlaw.org/l/325AC0000000226/art-14-4 **第一項** 第十三条の三の規定により徴収する地方団体の徴収金は、第十四条の六から第十四条の十一まで、第十四条の十二の二第一項及び第十四条の十三から第十四条の十五までの規定にかかわらず、その徴収の基因となつた売渡し又は引取り等に係る物件の換価代金につき、他の地方団体の徴収金、国税その他の債権に先立つて徴収する。 art-14-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-14-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-4/par-1 Local government levies collected under Article 13-3 are, notwithstanding the provisions of Articles 14-6 through 14-11, Article 14-12-2, paragraph (1) and Articles 14-13 through 14-15, collected from the proceeds of realization of the articles relating to the sale or taking delivery, etc. that gave rise to the collection, in priority to other local government levies, national taxes and other claims. machine translation, not official --- ## Cites - art-14-4/par-1: 第十三条の三 → 地方税法 第十三条の三 (Article 13-3), art-13-3 — https://japanlaw.org/ja/local-tax-act/art-13-3 · https://japanlaw.org/l/325AC0000000226/art-13-3 - art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/art-14-10 · https://japanlaw.org/l/325AC0000000226/art-14-10 - art-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/art-14-11 · https://japanlaw.org/l/325AC0000000226/art-14-11 - art-14-4/par-1: 第十四条の六から第十四条の十一まで → 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-14-4/par-1: 第十四条の六から第十四条の十一まで → 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-14-4/par-1: 第十四条の六から第十四条の十一まで → 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-14-4/par-1: 第十四条の六から第十四条の十一まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9 - art-14-4/par-1: 第十四条の十二の二第一項 → 地方税法 第十四条の十二の二第一項 (Article 14-12-2, paragraph (1)), art-14-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-12-2/par-1 - art-14-4/par-1: 第十四条の十三から第十四条の十五まで → 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-14-4/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/ja/local-tax-act/art-14-14 · https://japanlaw.org/l/325AC0000000226/art-14-14 - art-14-4/par-1: 第十四条の十三から第十四条の十五まで → 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 ## Cited by 4 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 附則第五条第一項（木材引取税等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5/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