# 国税徴収法 / National Tax Collection Act — 第十条 (Article 10) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-10. 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: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - 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: 第十条 (Article 10)（直接の滞納処分費の優先） — address `art-10` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-10 - 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. --- ### 第十条（直接の滞納処分費の優先） — Priority of Direct Expenses for the Delinquent Tax Collection Procedure caption: machine translation, not official art-10 · https://japanlaw.org/ja/national-tax-collection-act/art-10 · https://japanlaw.org/l/334AC0000000147/art-10 **第一項** 納税者の財産を国税の滞納処分により換価したときは、その滞納処分に係る滞納処分費は、次条、第十四条から第十七条まで（担保を徴した国税の優先等）、第十八条の二第一項（法定納期限等以前に設定された企業価値担保権の優先等）、第十九条から第二十一条まで（先取特権等の優先）及び第二十三条（法定納期限等以前にされた仮登記により担保される債権の優先等）の規定にかかわらず、その換価代金につき、他の国税、地方税その他の債権に先立つて徴収する。 art-10/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-10/par-1 · https://japanlaw.org/l/334AC0000000147/art-10/par-1 Where a taxpayer's property has been realized through the delinquent tax collection procedure for national tax, the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure are to be collected from the proceeds of realization in preference to other national tax, local tax and other claims, notwithstanding the provisions of the following Article, Articles 14 through 17 (Priority of National Tax for Which Security Was Taken, etc.), Article 18-2, paragraph (1) (Priority of Enterprise Value Charge Established on or before the Statutory Due Date for Tax Payment, etc.), Articles 19 through 21 (Priority of Statutory Liens, etc.), and Article 23 (Priority of Claims Secured by Provisional Registration Made on or before the Statutory Due Date for Tax Payment, etc.). machine translation, not official --- ## Cites - art-10/par-1: 次条 → 国税徴収法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-collection-act/art-11 · https://japanlaw.org/l/334AC0000000147/art-11 - art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/national-tax-collection-act/art-14 · https://japanlaw.org/l/334AC0000000147/art-14 - art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/national-tax-collection-act/art-15 · https://japanlaw.org/l/334AC0000000147/art-15 - art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/national-tax-collection-act/art-16 · https://japanlaw.org/l/334AC0000000147/art-16 - art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/national-tax-collection-act/art-17 · https://japanlaw.org/l/334AC0000000147/art-17 - art-10/par-1: 第十八条の二第一項 → 国税徴収法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-18-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-18-2/par-1 - art-10/par-1: 第十九条から第二十一条まで → 国税徴収法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/national-tax-collection-act/art-19 · https://japanlaw.org/l/334AC0000000147/art-19 - art-10/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/national-tax-collection-act/art-20 · https://japanlaw.org/l/334AC0000000147/art-20 - art-10/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/national-tax-collection-act/art-21 · https://japanlaw.org/l/334AC0000000147/art-21 - art-10/par-1: 第二十三条 → 国税徴収法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/national-tax-collection-act/art-23 · https://japanlaw.org/l/334AC0000000147/art-23 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第二十六条第一項第一号（国税及び地方税等と私債権との競合の調整） — https://japanlaw.org/ja/national-tax-collection-act/art-26/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T030741-001, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T030741-001, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02