# 地方税法 / Local Tax Act — 第十四条の六 (Article 14-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-14-6. 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: 第十四条の六 (Article 14-6)（差押先着手による地方税の優先） — address `art-14-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-6 - 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. --- ### 第十四条の六（差押先着手による地方税の優先） — Priority of Local Tax by First Seizure caption: machine translation, not official art-14-6 · https://japanlaw.org/ja/local-tax-act/art-14-6 · https://japanlaw.org/l/325AC0000000226/art-14-6 **第一項** 納税者又は特別徴収義務者の財産につき地方団体の徴収金の滞納処分による差押をした場合において、他の地方団体の徴収金又は国税の交付要求があつたときは、当該差押に係る地方団体の徴収金は、その換価代金につき、当該交付要求に係る地方団体の徴収金又は国税に先だつて徴収する。 art-14-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-14-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-6/par-1 Where property of a taxpayer or special collection agent has been seized through the delinquent tax collection procedure for local government levies, and a request for share distribution has been made for other local government levies or national tax, the local government levies relating to that seizure are collected from the proceeds of realization in priority to the local government levies or national tax relating to that request for share distribution. machine translation, not official **第二項** 納税者又は特別徴収義務者の財産につき他の地方団体の徴収金又は国税の滞納処分による差押があつた場合において、地方団体の徴収金の交付要求をしたときは、当該交付要求に係る地方団体の徴収金は、その換価代金につき、当該差押に係る地方団体の徴収金又は国税（第十四条の二の規定の適用を受ける費用を除く。）に次いで徴収する。 art-14-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-14-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-6/par-2 Where property of a taxpayer or special collection agent has been seized through the delinquent tax collection procedure for other local government levies or national tax, and a request for share distribution has been made for local government levies, the local government levies relating to that request for share distribution are collected from the proceeds of realization next after the local government levies or national tax relating to that seizure (excluding expenses to which the provisions of Article 14-2 apply). machine translation, not official --- ## Cites - art-14-6/par-2: 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 第十四条の八第一項（担保を徴した地方税の優先） — https://japanlaw.org/ja/local-tax-act/art-14-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-8/par-1 - 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 --- ## 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-20261027T214204-006, 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