# 国税徴収法 / National Tax Collection Act — 第十七条 (Article 17) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-17. 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: 第十七条 (Article 17)（譲受前に設定された質権又は抵当権の優先） — address `art-17` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-17 - 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. --- ### 第十七条（譲受前に設定された質権又は抵当権の優先） — Priority of Pledges or Mortgages Created before Acquisition caption: machine translation, not official art-17 · https://japanlaw.org/ja/national-tax-collection-act/art-17 · https://japanlaw.org/l/334AC0000000147/art-17 **第一項** 納税者が質権又は抵当権の設定されている財産を譲り受けたときは、国税は、その換価代金につき、その質権又は抵当権により担保される債権に次いで徴収する。 art-17/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-17/par-1 · https://japanlaw.org/l/334AC0000000147/art-17/par-1 Where a taxpayer has acquired property on which a pledge or mortgage has been established, national tax is collected from the proceeds of realization next after the claim secured by the pledge or mortgage. machine translation, not official **第二項** 前項の規定は、登記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、同項の譲受前にその質権が設定されている事実を証明した場合に限り適用する。この場合においては、第十五条第二項後段及び第三項（優先質権の証明）の規定を準用する。 art-17/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-17/par-2 · https://japanlaw.org/l/334AC0000000147/art-17/par-2 The provisions of the preceding paragraph apply to a pledge other than a pledge that can be registered only where the pledgee proves, to the enforcement agency in a compulsory liquidation procedure, the fact that the pledge was established before the acquisition under that paragraph. In this case, the provisions of Article 15, paragraph (2), second sentence and paragraph (3) (Proof of Pledges Having Priority) apply mutatis mutandis. machine translation, not official --- ## Cites - art-17/par-2: 前項 → 国税徴収法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-17/par-1 · https://japanlaw.org/l/334AC0000000147/art-17/par-1 - art-17/par-2: 第十五条第二項 → 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 - art-17/par-2: 第三項 → 国税徴収法 第十五条第三項 (Article 15, paragraph (3)), 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 ## Cited by 6 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 第二十三条第三項（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） — https://japanlaw.org/ja/national-tax-collection-act/art-23/par-3 · https://japanlaw.org/l/334AC0000000147/art-23/par-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-20261102T093952-002, 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