# 国税徴収法 / National Tax Collection Act — 第八条 (Article 8) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-8. 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: 第八条 (Article 8)（国税優先の原則） — address `art-8` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-8 - 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. --- ### 第八条（国税優先の原則） — Principle of Priority of National Tax caption: machine translation, not official art-8 · https://japanlaw.org/ja/national-tax-collection-act/art-8 · https://japanlaw.org/l/334AC0000000147/art-8 **第一項** 国税は、納税者の総財産について、この章に別段の定がある場合を除き、すべての公課その他の債権に先だつて徴収する。 art-8/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-8/par-1 · https://japanlaw.org/l/334AC0000000147/art-8/par-1 National tax is to be collected from the total property of the taxpayer in preference to all public charges and other claims, except as otherwise provided in this Chapter. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 - 国税徴収法 第五十九条第三項（引渡命令を受けた第三者等の権利の保護） — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/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-20261102T030741-001, 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