# 国税徴収法 / National Tax Collection Act — 第十二条 (Article 12) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-12. 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: 第十二条 (Article 12)（差押先着手による国税の優先） — address `art-12` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-12 - 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. --- ### 第十二条（差押先着手による国税の優先） — Priority of National Tax by Prior Seizure caption: machine translation, not official art-12 · https://japanlaw.org/ja/national-tax-collection-act/art-12 · https://japanlaw.org/l/334AC0000000147/art-12 **第一項** 納税者の財産につき国税の滞納処分による差押をした場合において、他の国税又は地方税の交付要求があつたときは、その差押に係る国税は、その換価代金につき、その交付要求に係る他の国税又は地方税に先だつて徴収する。 art-12/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-12/par-1 · https://japanlaw.org/l/334AC0000000147/art-12/par-1 Where seizure has been made under the delinquent tax collection procedure for national tax on the property of a taxpayer, if a request for share distribution of other national tax or local tax is made, the national tax pertaining to that seizure is collected from the proceeds of realization in priority to the other national tax or local tax pertaining to the request for share distribution. machine translation, not official **第二項** 納税者の財産につき国税又は地方税の滞納処分による差押があつた場合において、国税の交付要求をしたときは、その交付要求に係る国税は、その換価代金につき、その差押に係る国税又は地方税（第九条（強制換価手続の費用の優先）の規定の適用を受ける費用を除く。）に次いで徴収する。 art-12/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-12/par-2 · https://japanlaw.org/l/334AC0000000147/art-12/par-2 Where seizure has been made under the delinquent tax collection procedure for national tax or local tax on the property of a taxpayer, if a request for share distribution of national tax is made, the national tax pertaining to the request for share distribution is collected from the proceeds of realization next after the national tax or local tax pertaining to the seizure (excluding expenses to which the provisions of Article 9 (Priority of Expenses of Compulsory Liquidation Procedure) apply). machine translation, not official --- ## Cites - art-12/par-2: 第九条 → 国税徴収法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/national-tax-collection-act/art-9 · https://japanlaw.org/l/334AC0000000147/art-9 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十一条第一項（強制換価の場合の消費税等の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-11/par-1 · https://japanlaw.org/l/334AC0000000147/art-11/par-1 - 国税徴収法 第十四条第一項（担保を徴した国税の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/art-14/par-1 - 国税徴収法 第二十六条第一項第三号（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-3 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-3 --- ## 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-20261102T093952-001, 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