# 国税徴収法 / National Tax Collection Act — 第十四条 (Article 14) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-14. 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: 第十四条 (Article 14)（担保を徴した国税の優先） — address `art-14` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-14 - 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（担保を徴した国税の優先） — Priority of National Tax for Which Security Has Been Taken caption: machine translation, not official art-14 · https://japanlaw.org/ja/national-tax-collection-act/art-14 · https://japanlaw.org/l/334AC0000000147/art-14 **第一項** 国税につき徴した担保財産があるときは、前二条の規定にかかわらず、その国税は、その換価代金につき他の国税及び地方税に先だつて徴収する。 art-14/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/art-14/par-1 Where there is property provided as security for national tax, notwithstanding the provisions of the preceding two Articles, that national tax is collected from the proceeds of realization in priority to other national tax and local tax. machine translation, not official --- ## Cites - art-14/par-1: 前二条 → 国税徴収法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/national-tax-collection-act/art-12 · https://japanlaw.org/l/334AC0000000147/art-12 - art-14/par-1: 前二条 → 国税徴収法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/national-tax-collection-act/art-13 · https://japanlaw.org/l/334AC0000000147/art-13 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十条第一項（直接の滞納処分費の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-10/par-1 · https://japanlaw.org/l/334AC0000000147/art-10/par-1 - 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