# 地方税法 / Local Tax Act — 第十四条の九 (Article 14-9)

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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: 第十四条の九 (Article 14-9)（法定納期限等以前に設定された質権の優先） — address `art-14-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-14-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-14-9
- 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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### 第十四条の九（法定納期限等以前に設定された質権の優先） — Priority of Pledges Established on or Before the Statutory Payment Due Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-14-9 · https://japanlaw.org/ja/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9</sup>

  **第一項**  納税者又は特別徴収義務者がその財産上に質権を設定している場合において、その質権が地方団体の徴収金の法定納期限等（次の各号に掲げる地方税については、それぞれ当該各号に定める日とし、当該地方税に係る督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費については、その徴収の基因となつた地方税に係る当該各号に定める日とし、その他の地方税に係る地方団体の徴収金については、法定納期限とする。以下この章において同じ。）以前に設定されているものであるときは、その地方団体の徴収金は、その換価代金につき、その質権により担保される債権に次いで徴収する。
  <sup>art-14-9/par-1 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1</sup>
  Where a taxpayer or special collection agent has established a pledge on property, and that pledge was established on or before the statutory payment due date, etc. of local government levies (for local taxes listed in the following items, the respective days specified in those items; for demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to those local taxes, the days specified in those items for the local tax that gave rise to their collection; and for local government levies relating to other local taxes, the statutory payment due date; the same applies hereinafter in this Chapter), those local government levies are collected from the proceeds of realization next after the claim secured by that pledge.
  <sup>machine translation, not official</sup>

    **一**  法定納期限後にその納付し、又は納入すべき税額が確定した地方税　その納付又は納入の告知書を発した日（申告により税額が確定されたものについては、その申告があつた日）
    <sup>art-14-9/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-1</sup>
    local tax for which the amount of tax to be paid or remitted was fixed after the statutory payment due date: the date on which the written notification of payment or remittance was issued (for tax whose amount was fixed by a return, the date on which the return was filed);
    <sup>machine translation, not official</sup>

    **二**  法定納期限前に繰上徴収に係る告知がされた地方税　その告知により指定された納期限
    <sup>art-14-9/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-2</sup>
    local tax for which notification of advance collection was given before the statutory payment due date: the due date for payment designated by that notification;
    <sup>machine translation, not official</sup>

    **三**  随時に課する地方税　その納付の告知書を発した日
    <sup>art-14-9/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-3</sup>
    local tax imposed from time to time: the date on which the written notification of payment was issued;
    <sup>machine translation, not official</sup>

    **四**  第十四条の十八第二項又は第十六条の四第二項（同条第十二項において準用する場合を含む。）の規定により告知し、又は通知した金額の地方税　これらの規定による告知書又は通知書を発した日
    <sup>art-14-9/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-4</sup>
    local tax in the amount notified or advised under Article 14-18, paragraph (2) or Article 16-4, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (12) of that Article): the date on which the written notification or written notice under those provisions was issued;
    <sup>machine translation, not official</sup>

    **五**  相続人の固有の財産から徴収する被相続人の地方税及び相続財産から徴収する相続人の固有の地方税（相続があつた日前にその納付し、又は納入すべき税額が確定したものに限る。）　その相続があつた日
    <sup>art-14-9/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-5</sup>
    the decedent's local tax collected from the heir's own property and the heir's own local tax collected from the inherited property (limited to those for which the amount of tax to be paid or remitted was fixed before the day on which the inheritance occurred): the day on which the inheritance occurred;
    <sup>machine translation, not official</sup>

    **六**  被合併法人に属していた財産から徴収する合併後存続する法人又は当該合併に係る他の被合併法人の固有の地方税及び合併後存続する法人の固有の財産から徴収する被合併法人の地方税（合併のあつた日前にその納付し、又は納入すべき税額が確定したものに限る。）　その合併のあつた日
    <sup>art-14-9/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-6</sup>
    the own local tax of the corporation surviving the merger or of another merged corporation relating to that merger, collected from property that belonged to a merged corporation, and the local tax of a merged corporation collected from the own property of the corporation surviving the merger (limited to those for which the amount of tax to be paid or remitted was fixed before the day of the merger): the day of the merger;
    <sup>machine translation, not official</sup>

    **七**  分割を無効とする判決の確定により当該分割をした法人（以下この号において「分割法人」という。）に属することとなつた財産から徴収する分割法人の固有の地方税及び分割法人の固有の財産から徴収する分割法人の第十条の三に規定する連帯して納付し、又は納入する義務に係る地方税（当該判決が確定した日前にその納付し、又は納入すべき税額が確定したものに限る。）　当該判決が確定した日
    <sup>art-14-9/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-7</sup>
    the own local tax of the juridical person that carried out the company split (hereinafter in this item referred to as the "splitting corporation"), collected from property that has come to belong to it by the finalization of a judgment invalidating that company split, and local tax relating to the splitting corporation's obligation to jointly and severally pay or remit prescribed in Article 10-3, collected from the splitting corporation's own property (limited to those for which the amount of tax to be paid or remitted was fixed before the day on which that judgment became final and binding): the day on which that judgment became final and binding;
    <sup>machine translation, not official</sup>

    **八**  分割承継法人の当該分割をした法人から承継した財産（以下この号において「承継財産」という。）から徴収する分割承継法人の固有の地方税、分割承継法人の固有の財産から徴収する分割承継法人の第十条の四に規定する連帯して納付し、又は納入する責任（以下この号において「連帯納税責任」という。）に係る地方税及び分割承継法人の承継財産から徴収する分割承継法人の連帯納税責任に係る当該分割に係る他の分割をした法人の地方税（分割のあつた日前にその納付し、又は納入すべき税額が確定したものに限る。）　その分割のあつた日
    <sup>art-14-9/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-8</sup>
    the own local tax of the successor corporation in a company split, collected from the property it succeeded to from the juridical person that carried out that company split (hereinafter in this item referred to as "succeeded property"), local tax relating to the successor corporation's responsibility to jointly and severally pay or remit prescribed in Article 10-4 (hereinafter in this item referred to as "joint and several tax liability"), collected from the successor corporation's own property, and the local tax of another juridical person that carried out a company split relating to that company split, relating to the successor corporation's joint and several tax liability, collected from the successor corporation's succeeded property (limited to those for which the amount of tax to be paid or remitted was fixed before the day of the company split): the day of the company split;
    <sup>machine translation, not official</sup>

    **九**  第二次納税義務者又は保証人として納付し、又は納入すべき地方税　第十一条第一項（これを準用する場合を含む。）の納付又は納入の通知書を発した日
    <sup>art-14-9/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-9</sup>
    local tax to be paid or remitted as a secondary taxpayer or guarantor: the date on which the written notice of payment or remittance under Article 11, paragraph (1) (including as applied mutatis mutandis) was issued.
    <sup>machine translation, not official</sup>

  **第二項**  次の各号に掲げる地方税について前項、次条、第十四条の十四第一項、第十四条の十六第一項、第十四条の十七第一項、第十四条の十八第九項及び第十四条の二十第二号の規定を適用する場合には、当該地方税に係る法定納期限等は、それぞれ当該各号に定める期限又は日とし、当該地方税に係る督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費については、その徴収の基因となつた地方税に係る当該各号に定める期限又は日とする。
  <sup>art-14-9/par-2 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2</sup>
  In applying the provisions of the preceding paragraph, the following Article, Article 14-14, paragraph (1), Article 14-16, paragraph (1), Article 14-17, paragraph (1), Article 14-18, paragraph (9) and Article 14-20, item (ii) to the local taxes listed in the following items, the statutory payment due date, etc. for those local taxes is the time limit or day specified in the respective items, and, for the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to those local taxes, it is the time limit or day specified in those items for the local tax that gave rise to their collection:
  <sup>machine translation, not official</sup>

    **一**  法人税の課税に基づいて課する道府県民税又は市町村民税の法人税割（これらと併せて課する均等割を含む。）　当該法人税の国税徴収法（昭和三十四年法律第百四十七号）第十五条第一項に規定する法定納期限等
    <sup>art-14-9/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-1</sup>
    corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax imposed on the basis of the taxation of corporation tax (including the per capita levy imposed together with them): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act (Act No. 147 of 1959) for that corporation tax;
    <sup>machine translation, not official</sup>

    **二**  法人税の課税標準を基準として課する事業税の所得割（これと併せて課する付加価値割及び資本割又は収入割を含む。）　当該法人税の国税徴収法第十五条第一項に規定する法定納期限等
    <sup>art-14-9/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-2</sup>
    income levy of enterprise tax imposed on the basis of the tax base of corporation tax (including the value-added levy and capital levy or revenue levy imposed together with it): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that corporation tax;
    <sup>machine translation, not official</sup>

    **三**  所得税の課税標準を基準として課する事業税　当該所得税の国税徴収法第十五条第一項に規定する法定納期限等
    <sup>art-14-9/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-3</sup>
    enterprise tax imposed on the basis of the tax base of income tax: the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that income tax;
    <sup>machine translation, not official</sup>

    **四**  消費税の課税に基づいて課する地方消費税　当該消費税の国税徴収法第十五条第一項に規定する法定納期限等
    <sup>art-14-9/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-4</sup>
    local consumption tax imposed on the basis of the taxation of consumption tax: the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that consumption tax;
    <sup>machine translation, not official</sup>

    **五**  個人の市町村民税（これと併せて課する個人の道府県民税を含む。以下この号において同じ。）　次に掲げる個人の市町村民税の区分に応じそれぞれ次に定める期限又は日
    <sup>art-14-9/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5</sup>
    individual municipal inhabitant tax (including individual prefectural inhabitant tax imposed together with it; the same applies hereinafter in this item): the time limit or day specified below, according to the following categories of individual municipal inhabitant tax:
    <sup>machine translation, not official</sup>

      **イ**  所得税の課税標準を基準として課する普通徴収の方法によつて徴収する個人の市町村民税（これと併せて課する均等割を含む。）　当該所得税の国税徴収法第十五条第一項に規定する法定納期限等
      <sup>art-14-9/par-2/item-5/sub-1 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-5/sub-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5/sub-1</sup>
      individual municipal inhabitant tax imposed on the basis of the tax base of income tax and collected by the method of ordinary collection (including the per capita levy imposed together with it): the statutory payment due date, etc. prescribed in Article 15, paragraph (1) of the National Tax Collection Act for that income tax;
      <sup>machine translation, not official</sup>

      **ロ**  第三百二十一条の三の規定により特別徴収の方法によつて徴収する個人の市町村民税　第三百二十一条の四第二項に規定する期限（当該期限後にされた通知に係る特別徴収税額については、当該通知があつた日）
      <sup>art-14-9/par-2/item-5/sub-2 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-5/sub-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5/sub-2</sup>
      individual municipal inhabitant tax collected by the method of special collection under Article 321-3: the time limit prescribed in Article 321-4, paragraph (2) (for the special collection tax amount relating to a notice given after that time limit, the day on which that notice was given);
      <sup>machine translation, not official</sup>

      **ハ**  第三百二十一条の七の二第一項及び第二項並びに第三百二十一条の七の八第一項の規定により特別徴収の方法によつて徴収する個人の市町村民税　第三百二十一条の七の五第一項（第三百二十一条の七の八第三項において準用する場合を含む。）に規定する年金保険者に対する通知の期限
      <sup>art-14-9/par-2/item-5/sub-3 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-5/sub-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5/sub-3</sup>
      individual municipal inhabitant tax collected by the method of special collection under Article 321-7-2, paragraphs (1) and (2) and Article 321-7-8, paragraph (1): the time limit for notice to the pension insurer prescribed in Article 321-7-5, paragraph (1) (including as applied mutatis mutandis pursuant to Article 321-7-8, paragraph (3));
      <sup>machine translation, not official</sup>

    **六**  第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定により特別徴収の方法によつて徴収する国民健康保険税　第七百十八条の三第一項（第七百十八条の六、第七百十八条の七第三項又は第七百十八条の八第三項において準用する場合を含む。）に規定する年金保険者に対する通知の期限
    <sup>art-14-9/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-6</sup>
    national health insurance tax collected by the method of special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2) and Article 718-8, paragraph (1): the time limit for notice to the pension insurer prescribed in Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to Article 718-6, Article 718-7, paragraph (3) or Article 718-8, paragraph (3)).
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定は、登記（登録及び電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録を含む。以下この章において同じ。）をすることができる質権以外の質権については、その質権者が、強制換価手続において、その執行機関に対し、その設定の事実を証明した場合に限り適用する。この場合において、有価証券を目的とする質権以外の質権については、その証明は、次の各号に掲げる書類によつてしなければならない。
  <sup>art-14-9/par-3 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3</sup>
  The provisions of paragraph (1) apply, in the case of a pledge other than a pledge that can be registered (including, for registration, entry in a register and the electronic record prescribed in Article 2, paragraph (1) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007); the same applies hereinafter in this Chapter), only where the pledgee proves the fact of its creation to the enforcement agency in a compulsory liquidation procedure; in this case, for a pledge other than a pledge whose object is securities, the proof must be made by the documents listed in the following items.
  <sup>machine translation, not official</sup>

    **一**  公正証書
    <sup>art-14-9/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3/item-1</sup>
    Notarized deed;
    <sup>machine translation, not official</sup>

    **二**  登記所又は公証人役場において日付のある印章が押されている私署証書
    <sup>art-14-9/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3/item-2</sup>
    A private document bearing a dated seal affixed at a registry office or notary's office;
    <sup>machine translation, not official</sup>

    **三**  郵便法（昭和二十二年法律第百六十五号）第四十八条第一項の規定により内容証明を受けた証書
    <sup>art-14-9/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3/item-3</sup>
    A document for which certification of contents has been received under Article 48, paragraph (1) of the Postal Act (Act No. 165 of 1947);
    <sup>machine translation, not official</sup>

    **四**  民法施行法（明治三十一年法律第十一号）第七条第一項において準用する公証人法（明治四十一年法律第五十三号）第六十条第四項の規定により交付を受けた書面
    <sup>art-14-9/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3/item-4</sup>
    A document delivered under Article 60, paragraph (4) of the Notary Act (Act No. 53 of 1908) as applied mutatis mutandis in Article 7, paragraph (1) of the Act for Enforcement of the Civil Code (Act No. 11 of 1898).
    <sup>machine translation, not official</sup>

  **第四項**  前項各号の規定により証明された質権は、第一項の規定の適用については、民法施行法第五条の規定により確定日付があるものとされた日に設定されたものとみなす。
  <sup>art-14-9/par-4 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-4</sup>
  A pledge proved under the items of the preceding paragraph is, for the purposes of the application of paragraph (1), deemed to have been created on the day on which it is deemed to have a fixed date under Article 5 of the Act for Enforcement of the Civil Code.
  <sup>machine translation, not official</sup>

  **第五項**  第一項の質権を有する者は、第三項の証明をしなかつたため地方団体の徴収金におくれる金額の範囲内においては、第一項の規定により地方団体の徴収金に優先する後順位の質権者に対して優先権を行うことができない。
  <sup>art-14-9/par-5 · https://japanlaw.org/ja/local-tax-act/art-14-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-5</sup>
  A person who holds a pledge under paragraph (1) may not exercise priority against a subsequent pledgee who takes priority over local government levies under paragraph (1), within the scope of the amount by which that person ranks behind local government levies because the proof under paragraph (3) was not made.
  <sup>machine translation, not official</sup>

---

## Cites
- art-14-9/par-1/item-4: 第十四条の十八第二項 → 地方税法 第十四条の十八第二項 (Article 14-18, paragraph (2)), art-14-18/par-2 — https://japanlaw.org/ja/local-tax-act/art-14-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-2
- art-14-9/par-1/item-4: 第十六条の四第二項 → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-2
- art-14-9/par-1/item-4: 同条第十二項 → 地方税法 第十六条の四第十二項 (Article 16-4, paragraph (12)), art-16-4/par-12 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-12 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-12
- art-14-9/par-1/item-7: この号 → 地方税法 第十四条の九第一項第七号 (Article 14-9, paragraph (1), item (vii)), art-14-9/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-7
- art-14-9/par-1/item-7: 第十条の三 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3
- art-14-9/par-1/item-8: この号 → 地方税法 第十四条の九第一項第八号 (Article 14-9, paragraph (1), item (viii)), art-14-9/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-8
- art-14-9/par-1/item-8: 第十条の四 → 地方税法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/ja/local-tax-act/art-10-4 · https://japanlaw.org/l/325AC0000000226/art-10-4
- art-14-9/par-1/item-9: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1
- art-14-9/par-2: 前項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1
- art-14-9/par-2: 次条 → 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-14-9/par-2: 第十四条の十四第一項 → 地方税法 第十四条の十四第一項 (Article 14-14, paragraph (1)), art-14-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-14/par-1
- art-14-9/par-2: 第十四条の十六第一項 → 地方税法 第十四条の十六第一項 (Article 14-16, paragraph (1)), art-14-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-16/par-1
- art-14-9/par-2: 第十四条の十七第一項 → 地方税法 第十四条の十七第一項 (Article 14-17, paragraph (1)), art-14-17/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-17/par-1
- art-14-9/par-2: 第十四条の十八第九項 → 地方税法 第十四条の十八第九項 (Article 14-18, paragraph (9)), art-14-18/par-9 — https://japanlaw.org/ja/local-tax-act/art-14-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-9
- art-14-9/par-2: 第十四条の二十第二号 → 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
- art-14-9/par-2/item-1: 国税徴収法（昭和三十四年法律第百四十七号）第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-2: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-3: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-4: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-5: この号 → 地方税法 第十四条の九第二項第五号 (Article 14-9, paragraph (2), item (v)), art-14-9/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5
- art-14-9/par-2/item-5/sub-1: 国税徴収法第十五条第一項 → e-Gov law 334AC0000000147, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-14-9/par-2/item-5/sub-2: 第三百二十一条の三 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/ja/local-tax-act/art-321-3 · https://japanlaw.org/l/325AC0000000226/art-321-3
- art-14-9/par-2/item-5/sub-2: 第三百二十一条の四第二項 → 地方税法 第三百二十一条の四第二項 (Article 321-4, paragraph (2)), art-321-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-2
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1
- art-14-9/par-2/item-5/sub-3: 第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-2
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-5/par-1
- art-14-9/par-2/item-5/sub-3: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-3
- art-14-9/par-2/item-6: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2
- art-14-9/par-2/item-6: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3
- art-14-9/par-2/item-6: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- art-14-9/par-2/item-6: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2
- art-14-9/par-2/item-6: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1
- art-14-9/par-2/item-6: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1
- art-14-9/par-2/item-6: 第七百十八条の六 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/art-718-6 · https://japanlaw.org/l/325AC0000000226/art-718-6
- art-14-9/par-2/item-6: 第七百十八条の七第三項 → 地方税法 第七百十八条の七第三項 (Article 718-7, paragraph (3)), art-718-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-3
- art-14-9/par-2/item-6: 第七百十八条の八第三項 → 地方税法 第七百十八条の八第三項 (Article 718-8, paragraph (3)), art-718-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-718-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-3
- art-14-9/par-3: 第一項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1
- art-14-9/par-3: 電子記録債権法（平成十九年法律第百二号）第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-14-9/par-3/item-3: 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項 → e-Gov law 322AC0000000165, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-14-9/par-3/item-4: 民法施行法（明治三十一年法律第十一号）第七条第一項 → e-Gov law 131AC0000000011, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-14-9/par-3/item-4: 公証人法（明治四十一年法律第五十三号）第六十条第四項 → e-Gov law 141AC0000000053, 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — not held in this collection
- art-14-9/par-4: 前項 → 地方税法 第十四条の九第三項 (Article 14-9, paragraph (3)), art-14-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3
- art-14-9/par-4: 第一項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1
- art-14-9/par-4: 民法施行法第五条 → e-Gov law 131AC0000000011, 第五条 (Article 5), art-5 — not held in this collection
- art-14-9/par-5: 第一項 → 地方税法 第十四条の九第一項 (Article 14-9, paragraph (1)), art-14-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1
- art-14-9/par-5: 第三項 → 地方税法 第十四条の九第三項 (Article 14-9, paragraph (3)), art-14-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-14-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 地方税法 第十条の四第一項（法人の分割に係る連帯納税の責任） — https://japanlaw.org/ja/local-tax-act/art-10-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-4/par-1
- 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 第十四条の九第一項第七号（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-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-7
- 地方税法 第十四条の九第一項第八号（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-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-8
- 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 第十四条の九第二項第五号（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/item-5 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5
- 地方税法 第十四条の九第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-3
- 地方税法 第十四条の九第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-4
- 地方税法 第十四条の九第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-5
- 地方税法 第十四条の十一第二項（譲受前に設定された質権又は抵当権の優先） — https://japanlaw.org/ja/local-tax-act/art-14-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-11/par-2
- 地方税法 第十四条の十二第一項（質権及び抵当権の優先額の限度等） — https://japanlaw.org/ja/local-tax-act/art-14-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-12/par-1
- 地方税法 第十四条の十二第二項（質権及び抵当権の優先額の限度等） — https://japanlaw.org/ja/local-tax-act/art-14-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-14-12/par-2
- 地方税法 第十四条の十八第九項（譲渡担保権者の物的納税責任） — https://japanlaw.org/ja/local-tax-act/art-14-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-9
- 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
- 地方税法 附則第三条第一項（法定納期限等に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-3/par-1
- 地方税法 附則第四十五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-83/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-6
- 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-007, 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