# 国税徴収法 / National Tax Collection Act — 第十五条 (Article 15)

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- 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: 第十五条 (Article 15)（法定納期限等以前に設定された質権の優先） — address `art-15`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-15
- 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.

---

### 第十五条（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 Due Date for Tax Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/ja/national-tax-collection-act/art-15 · https://japanlaw.org/l/334AC0000000147/art-15</sup>

  **第一項**  納税者がその財産上に質権を設定している場合において、その質権が国税の法定納期限（次の各号に掲げる国税については、当該各号に定める日とし、当該国税に係る附帯税及び滞納処分費については、その徴収の基因となつた国税に係る当該各号に定める日とする。以下「法定納期限等」という。）以前に設定されているものであるときは、その国税は、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-15/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1</sup>
  Where a taxpayer has established a pledge on the taxpayer's property, if the pledge was established on or before the statutory due date for tax payment of the national tax (for the national taxes listed in the following items, the day specified in each such item, and for accessory tax and expenses for the delinquent tax collection procedure pertaining to such national tax, the day specified in each such item for the national tax that gave rise to their collection; hereinafter referred to as the "statutory due date for tax payment, etc."), that national tax is collected from the proceeds of realization next after the claim secured by the pledge.
  <sup>machine translation, not official</sup>

    **一**  法定納期限後にその納付すべき額が確定した国税（過怠税を含む。）　その更正通知書若しくは決定通知書又は納税告知書を発した日（申告納税方式による国税で申告により確定したものについては、その申告があつた日）
    <sup>art-15/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-1</sup>
    National tax (including negligence tax) whose payable amount has been determined after the statutory due date for tax payment: the day on which the written notice of reassessment, written notice of determination or written notice of tax payment therefor was issued (for national tax under the self-assessment system that has been determined by a return, the day on which the return was filed);
    <sup>machine translation, not official</sup>

    **二**  法定納期限前に国税通則法第三十八条第一項（繰上請求）の規定による請求（以下「繰上請求」という。）がされた国税　当該請求に係る期限
    <sup>art-15/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-2</sup>
    National tax for which a demand under Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes (hereinafter referred to as an "advance demand") was made before the statutory due date for tax payment: the due date pertaining to that demand;
    <sup>machine translation, not official</sup>

    **三**  第二期分の所得税（所得税法第百四条第一項（予定納税額の納付）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。以下この号において同じ。）の規定により同項に規定する第二期において納付すべき所得税をいい、同法第百十五条（出国をする場合の予定納税額の納期限の特例）（同法第百六十六条において準用する場合を含む。）の規定により納付すべき所得税で同法第百四条第一項に規定する第一期において納付すべき所得税の納期限後に納付すべきものを含む。）　当該第一期において納付すべき所得税の納期限
    <sup>art-15/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-3</sup>
    Income tax for the second period (meaning income tax payable in the second period prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act; the same applies hereinafter in this item) under the provisions of that paragraph, and including income tax payable under the provisions of Article 115 (Special Provisions on the Deadlines for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan) of that Act (including where applied mutatis mutandis pursuant to Article 166 of that Act) that is to be paid after the due date for payment of the income tax payable in the first period prescribed in Article 104, paragraph (1) of that Act): the due date for payment of the income tax payable in that first period;
    <sup>machine translation, not official</sup>

    **四**  相続税法第三十五条第二項（更正及び決定の特則）の規定による更正又は決定により納付すべき税額が確定した相続税又は贈与税　その更正通知書又は決定通知書を発した日
    <sup>art-15/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-4</sup>
    Inheritance tax or gift tax for which the payable tax amount has been determined by reassessment or determination under Article 35, paragraph (2) (Special Provisions on Reassessment and Determination) of the Inheritance Tax Act: the day on which the written notice of reassessment or written notice of determination therefor was issued;
    <sup>machine translation, not official</sup>

    **四の二**  地価税（国税通則法第二条第七号（定義）に規定する法定申告期限（以下この号において「法定申告期限」という。）までに納付するもの及び第一号に掲げるものを除く。）　その更正通知書又は決定通知書を発した日（申告により確定したものについては、その申告があつた日（その日が当該地価税の法定申告期限前である場合には、当該法定申告期限））
    <sup>art-15/par-1/item-4-2 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-4-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-4-2</sup>
    Land value tax (excluding that paid by the statutory tax return due date prescribed in Article 2, item (vii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this item referred to as the "statutory tax return due date") and that listed in item (i)): the day on which the written notice of reassessment or written notice of determination therefor was issued (for that determined by a return, the day on which the return was filed (if that day is before the statutory tax return due date for the land value tax, that statutory tax return due date));
    <sup>machine translation, not official</sup>

    **五**  再評価税で確定した税額を二以上の納期において納付するもののうち最初の納期後の納期において納付する再評価税　その再評価税の最初の納期限
    <sup>art-15/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-5</sup>
    Revaluation tax whose determined tax amount is paid in two or more payment periods, and which is paid in a payment period after the first: the first due date for payment of that revaluation tax;
    <sup>machine translation, not official</sup>

    **五の二**  国税通則法第十五条第三項第二号から第四号まで及び第六号（納税義務の成立及びその納付すべき税額の確定）に掲げる国税（法定納期限以前に納付されたものを除く。）　その納税告知書を発した日（納税の告知を受けることなく法定納期限後に納付された国税については、その納付があつた日）
    <sup>art-15/par-1/item-5-2 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-5-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-5-2</sup>
    National tax listed in Article 15, paragraph (3), items (ii) through (iv) and item (vi) (Establishment of Tax Liability and Determination of the Payable Tax Amount) of the Act on General Rules for National Taxes (excluding that paid on or before the statutory due date for tax payment): the day on which the written notice of tax payment therefor was issued (for national tax paid after the statutory due date for tax payment without receiving notice of tax payment, the day on which the payment was made);
    <sup>machine translation, not official</sup>

    **六**  第二十四条第二項（譲渡担保権者の物的納税責任）又は第百五十九条第三項（保全差押え）（国税通則法第三十八条第四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国税　これらの規定による告知書又は通知書を発した日
    <sup>art-15/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-6</sup>
    National tax of which notice was given or which was notified under Article 24, paragraph (2) (Liability in Rem for Tax of a Holder of Property Transferred as Security) or Article 159, paragraph (3) (Preservative Seizure) (including where applied mutatis mutandis pursuant to Article 38, paragraph (4) of the Act on General Rules for National Taxes): the day on which the written notice or notification under those provisions was issued;
    <sup>machine translation, not official</sup>

    **七**  相続人（包括受遺者を含む。以下同じ。）の固有の財産から徴収する被相続人（包括遺贈者を含む。以下同じ。）の国税及び相続財産から徴収する相続人の固有の国税（相続（包括遺贈を含む。以下同じ。）があつた日前にその納付すべき税額が確定したもの（国税通則法第十五条第三項第二号から第四号まで及び第六号に掲げる国税については、その日前に納税告知書を発したもの。以下この項において同じ。）に限る。）　その相続があつた日
    <sup>art-15/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-7</sup>
    National tax of a decedent (including a person who has made a comprehensive testamentary gift; the same applies hereinafter) collected from the heir's own property (including a comprehensive legatee; the same applies hereinafter), and the heir's own national tax collected from the inherited property (limited to those for which the payable tax amount was determined before the day on which the inheritance (including a comprehensive testamentary gift; the same applies hereinafter) occurred (for national taxes listed in Article 15, paragraph (3), items (ii) through (iv) and item (vi) of the Act on General Rules for National Taxes, those for which the written notice of tax payment was issued before that day; the same applies hereinafter in this paragraph)): the day on which the inheritance occurred;
    <sup>machine translation, not official</sup>

    **八**  合併により消滅した法人（以下「被合併法人」という。）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国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国税（合併のあつた日前にその納付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-15/par-1/item-8 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-8 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-8</sup>
    The own national tax of the corporation surviving after a merger or of another merged corporation pertaining to that merger, collected from the property that belonged to a corporation that ceased to exist by the merger (hereinafter referred to as a "merged corporation"), and the national tax of a merged corporation collected from the property of the corporation surviving after the merger (limited to those for which the payable tax amount was determined before the day of the merger): the day of the merger;
    <sup>machine translation, not official</sup>

    **九**  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国税及び分割法人の固有の財産から徴収する分割法人の国税通則法第九条の二（法人の合併等の無効判決に係る連帯納付義務）に規定する連帯して納付する義務に係る国税（当該判決が確定した日前にその納付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-15/par-1/item-9 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-9</sup>
    The own national tax of the splitting corporation collected from the property that has come to belong to the corporation that made the split (hereinafter in this item referred to as the "splitting corporation") upon finalization of a judgment invalidating that split, and the national tax of the splitting corporation pertaining to the obligation to pay jointly and severally prescribed in Article 9-2 (Joint and Several Obligation to Pay upon a Judgment Invalidating a Merger, etc. of a Corporation) of the Act on General Rules for National Taxes, collected from the splitting corporation's own property (limited to those for which the payable tax amount was determined before the day on which the judgment became final): the day on which the judgment became final;
    <sup>machine translation, not official</sup>

    **十**  分割により事業を承継した法人（以下この号において「分割承継法人」という。）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国税、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国税通則法第九条の三（法人の分割に係る連帯納付の責任）に規定する連帯納付の責任（以下この号において「連帯納付責任」という。）に係る国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付責任に係る当該分割に係る他の分割をした法人の国税（分割のあつた日前にその納付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-15/par-1/item-10 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-10 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-10</sup>
    The own national tax of the successor corporation in a company split (meaning a corporation that succeeded to a business by a split; hereinafter in this item referred to as the "successor corporation in a company split") collected from the property it succeeded from the corporation that made that split (hereinafter in this item referred to as "succeeded property"), the national tax pertaining to the successor corporation in a company split's joint and several liability for payment prescribed in Article 9-3 (Joint and Several Liability for Payment Related to a Corporate Split) of the Act on General Rules for National Taxes (hereinafter in this item referred to as "joint and several liability for payment") collected from the own property of the successor corporation in a company split, and the national tax of another corporation that made a split pertaining to that split, which pertains to the successor corporation in a company split's joint and several liability for payment, collected from the succeeded property of the successor corporation in a company split (limited to those for which the payable tax amount was determined before the day of the split): the day of the split; and
    <sup>machine translation, not official</sup>

    **十一**  第二次納税義務者又は保証人として納付すべき国税　第三十二条第一項（第二次納税義務の通則）又は国税通則法第五十二条第二項（担保の処分）の納付通知書を発した日
    <sup>art-15/par-1/item-11 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-11 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-11</sup>
    National tax payable as a secondary taxpayer or guarantor: the day on which the written payment notice under Article 32, paragraph (1) (General Rules on Secondary Tax Liability) or Article 52, paragraph (2) (Disposition of the Collateral and Enforcement of Guarantee) of the Act on General Rules for National Taxes was issued.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、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（定義）に規定する電子記録を含む。以下同じ。）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、次に掲げる書類によつてしなければならない。
  <sup>art-15/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-2</sup>
  The provisions of the preceding paragraph apply to a pledge other than a pledge that can be registered (including registration and the electronic record prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007); the same applies hereinafter) only where the pledgee proves the fact of its establishment 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 means of the following documents:
  <sup>machine translation, not official</sup>

    **一**  公正証書
    <sup>art-15/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-2/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-15/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-2/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（内容証明）の規定により内容証明を受けた証書
    <sup>art-15/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-2/item-3</sup>
    A document for which certification of contents has been received under Article 48, paragraph (1) (Certification of Contents) 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（公証人法の規定の準用）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（認証を受けた電磁的記録に記録された情報の同一性を確認するに足りる情報の保存等）の規定により交付を受けた書面
    <sup>art-15/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2/item-4 · https://japanlaw.org/l/334AC0000000147/art-15/par-2/item-4</sup>
    A document delivered under Article 60, paragraph (4) (Preservation, etc. of Information Sufficient to Confirm the Identity of Information Recorded in Certified Electromagnetic Records) of the Notary Act (Act No. 53 of 1908) as applied mutatis mutandis pursuant to Article 7, paragraph (1) (Application Mutatis Mutandis of the Provisions of the Notary Act) of the Act for Enforcement of the Civil Code (Act No. 11 of 1898).
    <sup>machine translation, not official</sup>

  **第三項**  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（確定日付がある証書）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-15/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-3</sup>
  A pledge proved under the items of the preceding paragraph is deemed, for the purpose of applying the provisions of paragraph (1), to have been established on the day that is deemed to be a fixed date under the provisions of Article 5 (Instruments with Fixed Date) of the Act for Enforcement of the Civil Code.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の質権を有する者は、第二項の証明をしなかつたため国税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国税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-15/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-15/par-4 · https://japanlaw.org/l/334AC0000000147/art-15/par-4</sup>
  A person holding a pledge under paragraph (1) may not exercise priority against a subsequent pledgee who takes priority over the national tax under the provisions of paragraph (1), within the scope of the amount that ranks after the national tax because the person did not make the proof under paragraph (2).
  <sup>machine translation, not official</sup>

---

## Cites
- art-15/par-1/item-2: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-15/par-1/item-3: 所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-15/par-1/item-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-15/par-1/item-3: この号 → 国税徴収法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-3
- art-15/par-1/item-3: 同法第百十五条 → 所得税法 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act/art-115 · https://japanlaw.org/l/340AC0000000033/art-115
- art-15/par-1/item-4: 相続税法第三十五条第二項 → 相続税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-2
- art-15/par-1/item-4-2: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7
- art-15/par-1/item-4-2: この号 → 国税徴収法 第十五条第一項第四号の二 (Article 15, paragraph (1), item (iv-2)), art-15/par-1/item-4-2 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-4-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-4-2
- art-15/par-1/item-4-2: 第一号 → 国税徴収法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-1
- art-15/par-1/item-5-2: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第二号 (Article 15, paragraph (3), item (ii)), art-15/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-2
- art-15/par-1/item-5-2: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第三号 (Article 15, paragraph (3), item (iii)), art-15/par-3/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-3
- art-15/par-1/item-5-2: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第四号 (Article 15, paragraph (3), item (iv)), art-15/par-3/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-4
- art-15/par-1/item-5-2: 第六号 → 国税通則法 第十五条第三項第六号 (Article 15, paragraph (3), item (vi)), art-15/par-3/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-6 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-6
- art-15/par-1/item-6: 第二十四条第二項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-2
- art-15/par-1/item-6: 第百五十九条第三項 → 国税徴収法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-159/par-3 · https://japanlaw.org/l/334AC0000000147/art-159/par-3
- art-15/par-1/item-6: 国税通則法第三十八条第四項 → 国税通則法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-4 · https://japanlaw.org/l/337AC0000000066/art-38/par-4
- art-15/par-1/item-7: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第二号 (Article 15, paragraph (3), item (ii)), art-15/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-2
- art-15/par-1/item-7: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第三号 (Article 15, paragraph (3), item (iii)), art-15/par-3/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-3
- art-15/par-1/item-7: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第四号 (Article 15, paragraph (3), item (iv)), art-15/par-3/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-4
- art-15/par-1/item-7: 第六号 → 国税通則法 第十五条第三項第六号 (Article 15, paragraph (3), item (vi)), art-15/par-3/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-6 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-6
- art-15/par-1/item-7: この項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1
- art-15/par-1/item-9: この号 → 国税徴収法 第十五条第一項第九号 (Article 15, paragraph (1), item (ix)), art-15/par-1/item-9 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-9
- art-15/par-1/item-9: 国税通則法第九条の二 → 国税通則法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-9-2 · https://japanlaw.org/l/337AC0000000066/art-9-2
- art-15/par-1/item-10: この号 → 国税徴収法 第十五条第一項第十号 (Article 15, paragraph (1), item (x)), art-15/par-1/item-10 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-10 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-10
- art-15/par-1/item-10: 国税通則法第九条の三 → 国税通則法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-9-3 · https://japanlaw.org/l/337AC0000000066/art-9-3
- art-15/par-1/item-11: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/art-32/par-1
- art-15/par-1/item-11: 国税通則法第五十二条第二項 → 国税通則法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-2 · https://japanlaw.org/l/337AC0000000066/art-52/par-2
- art-15/par-2: 前項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1
- art-15/par-2: 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-15/par-2/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-15/par-2/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-15/par-2/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-15/par-3: 前項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-2
- art-15/par-3: 第一項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1
- art-15/par-3: 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-15/par-4: 第一項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1
- art-15/par-4: 第二項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-2

## Cited by

20 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 第十五条第一項第三号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-3
- 国税徴収法 第十五条第一項第四号の二（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-4-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-4-2
- 国税徴収法 第十五条第一項第七号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-7
- 国税徴収法 第十五条第一項第九号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-9
- 国税徴収法 第十五条第一項第十号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-10 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-10
- 国税徴収法 第十五条第二項（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-2
- 国税徴収法 第十五条第三項（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-3
- 国税徴収法 第十五条第四項（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-4 · https://japanlaw.org/l/334AC0000000147/art-15/par-4
- 国税徴収法 第十七条第二項（譲受前に設定された質権又は抵当権の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-17/par-2 · https://japanlaw.org/l/334AC0000000147/art-17/par-2
- 国税徴収法 第十八条第一項（質権及び抵当権の優先額の限度等） — https://japanlaw.org/ja/national-tax-collection-act/art-18/par-1 · https://japanlaw.org/l/334AC0000000147/art-18/par-1
- 国税徴収法 第十八条第二項（質権及び抵当権の優先額の限度等） — https://japanlaw.org/ja/national-tax-collection-act/art-18/par-2 · https://japanlaw.org/l/334AC0000000147/art-18/par-2
- 国税徴収法 第二十四条第八項（譲渡担保権者の物的納税責任） — https://japanlaw.org/ja/national-tax-collection-act/art-24/par-8 · https://japanlaw.org/l/334AC0000000147/art-24/par-8
- 国税徴収法 附則第五十五条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-1
- 地方税法 第十四条の九第二項第一号（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-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-1
- 地方税法 第十四条の九第二項第二号（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-2 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-2
- 地方税法 第十四条の九第二項第三号（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-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-3
- 地方税法 第十四条の九第二項第四号（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-4 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-4
- 地方税法 第十四条の九第二項第五号イ（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/sub-1 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-5/sub-1

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## 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
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-002, translated 2026-11-02
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02