# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（法人でない社団等に属する財産の上に設定されている質権又は抵当権の先取特権） — address `suppl-3321-60/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-3 - 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. --- ### 第三条（法人でない社団等に属する財産の上に設定されている質権又は抵当権の先取特権） — Statutory Liens Relating to Pledges or Mortgages Established on Property Belonging to Unincorporated Associations, etc. caption: machine translation, not official suppl-3321-60/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-3 **第一項** 法人でない社団又は財団で代表者又は管理人の定があるものに属する財産でこの法律（附則第一条ただし書に係る部分を除く。以下次条において同じ。）の施行前にその上に質権又は抵当権が設定されているものについて新法第十一条の四の規定の適用がある場合においては、新法第十五条第八項の規定にかかわらず、当該質権又は抵当権を有する者がその旨を公正証書をもつて証明したときは、当該財産の価額を限度として、当該質権又は抵当権が担保する債権に対しては、地方税は、先取しない。 suppl-3321-60/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-3/par-1 Where the provisions of Article 11-4 of the New Act apply to property belonging to an association or foundation that is not a corporation but has a representative or administrator designated, on which a pledge or mortgage was established before the enforcement of this Act (excluding the portion relating to the proviso to Article 1 of the Supplementary Provisions; the same applies hereinafter in the following Article), notwithstanding Article 15, paragraph (8) of the New Act, if the holder of the pledge or mortgage proves that fact by a notarial deed, local tax is not to take priority over the claim secured by that pledge or mortgage, up to the value of that property. machine translation, not official --- ## Cites - suppl-3321-60/art-3/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3321-60/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-1 - suppl-3321-60/art-3/par-1: 次条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3321-60/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-4 - suppl-3321-60/art-3/par-1: 新法第十一条の四 → 地方税法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/ja/local-tax-act/art-11-4 · https://japanlaw.org/l/325AC0000000226/art-11-4 - suppl-3321-60/art-3/par-1: 新法第十五条第八項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8 --- ## 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-20261027T202151-271, 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