# 地方税法 / Local Tax Act — 第十四条の五 (Article 14-5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14-5. 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: 第十四条の五 (Article 14-5)（地方団体の徴収金のうちの優先順位） — address `art-14-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-5 - 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. --- ### 第十四条の五（地方団体の徴収金のうちの優先順位） — Order of Priority Among Local Government Levies caption: machine translation, not official art-14-5 · https://japanlaw.org/ja/local-tax-act/art-14-5 · https://japanlaw.org/l/325AC0000000226/art-14-5 **第一項** 地方団体の徴収金を滞納処分により徴収する場合において、当該地方団体の徴収金に配当された金銭を地方税及び当該地方税の延滞金、過少申告加算金、不申告加算金又は重加算金に充てるべきときは、その金銭は、まず地方税に充てるものとする。 art-14-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-14-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-5/par-1 Where local government levies are collected through the delinquent tax collection procedure, and the money distributed to those local government levies is to be appropriated to local tax and the delinquency charge, additional charge for understatement, additional charge for failure to file or substantial additional charge on that local tax, that money is to be appropriated first to the local tax. machine translation, not official **第二項** 滞納処分費については、その徴収の基因となつた地方団体の徴収金に先立つて配当し、又は充当する。 art-14-5/par-2 · https://japanlaw.org/ja/local-tax-act/art-14-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-5/par-2 The expenses for the delinquent tax collection procedure are distributed or appropriated in priority to the local government levies that gave rise to their collection. machine translation, not official ## Cited by 3 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 附則第二条第一項（地方団体の徴収金のうちの優先順位等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-006, 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