# 国税徴収法 / National Tax Collection Act — 第十六条 (Article 16) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-16. 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: 第十六条 (Article 16)（法定納期限等以前に設定された抵当権の優先） — address `art-16` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-16 - 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. --- ### 第十六条（法定納期限等以前に設定された抵当権の優先） — Priority of Mortgages Created on or before the Statutory Due Date for Tax Payment, etc. caption: machine translation, not official art-16 · https://japanlaw.org/ja/national-tax-collection-act/art-16 · https://japanlaw.org/l/334AC0000000147/art-16 **第一項** 納税者が国税の法定納期限等以前にその財産上に抵当権を設定しているときは、その国税は、その換価代金につき、その抵当権により担保される債権に次いで徴収する。 art-16/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-16/par-1 · https://japanlaw.org/l/334AC0000000147/art-16/par-1 Where a taxpayer has established a mortgage on the taxpayer's property on or before the statutory due date for tax payment, etc. of national tax, that national tax is collected from the proceeds of realization next after the claim secured by the mortgage. machine translation, not official ## Cited by 4 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 --- ## 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-20261102T093952-002, 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