# 国税徴収法 / National Tax Collection Act — 第百二十九条 (Article 129)

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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: 第百二十九条 (Article 129)（配当の原則） — address `art-129`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-129
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-129
- 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.

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### 第百二十九条（配当の原則） — Principles of Distribution
<sup>caption: machine translation, not official</sup>
<sup>art-129 · https://japanlaw.org/en/national-tax-collection-act/art-129 · https://japanlaw.org/l/334AC0000000147/art-129</sup>

  **第一項**  前条第一項第一号又は第二号に掲げる金銭（以下「換価代金等」という。）は、次に掲げる国税その他の債権に配当する。
  <sup>art-129/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1</sup>
  The money set out in paragraph (1), item (i) or (ii) of the preceding Article (hereinafter referred to as "proceeds of realization, etc.") is to be distributed to the following national taxes and other claims:
  <sup>machine translation, not official</sup>

    **一**  差押えに係る国税（特定参加差押不動産の売却代金を配当する場合にあつては、特定参加差押えに係る国税）
    <sup>art-129/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-1</sup>
    national tax pertaining to the seizure (in the case of distributing the proceeds of the sale of specified real property under participatory seizure, the national tax pertaining to the specified participatory seizure);
    <sup>machine translation, not official</sup>

    **二**  交付要求を受けた国税、地方税及び公課（特定参加差押不動産の売却代金を配当する場合にあつては、差押えに係る国税、地方税及び公課を含む。）
    <sup>art-129/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-2</sup>
    national tax, local tax, and public charges for which a request for share distribution has been received (in the case of distributing the proceeds of the sale of specified real property under participatory seizure, including the national tax, local tax, and public charges pertaining to the seizure);
    <sup>machine translation, not official</sup>

    **三**  差押財産等に係る質権、抵当権、先取特権、留置権又は担保のための仮登記により担保される債権
    <sup>art-129/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-3</sup>
    claims secured by a pledge, mortgage, statutory lien, right of retention, or provisional registration for security pertaining to seized property, etc.; and
    <sup>machine translation, not official</sup>

    **四**  第五十九条第一項後段、第三項又は第四項（引渡命令を受けた第三者等の権利の保護）（これらの規定を第七十一条第四項（自動車、建設機械又は小型船舶の差押え）において準用する場合を含む。）の規定の適用を受ける損害賠償請求権又は借賃に係る債権
    <sup>art-129/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-4</sup>
    claims for damages or claims pertaining to rent that are subject to the application of the second sentence of Article 59, paragraph (1), or Article 59, paragraph (3) or (4) (Protection of Rights of Third Parties, etc. Who Have Received a Delivery Order) (including the case where these provisions are applied mutatis mutandis pursuant to Article 71, paragraph (4) (Seizure of Motor Vehicles, Construction Machinery, or Small Vessels)).
    <sup>machine translation, not official</sup>

  **第二項**  前条第一項第三号又は第四号に掲げる金銭は、それぞれ差押え又は交付要求に係る国税に充てる。
  <sup>art-129/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-2 · https://japanlaw.org/l/334AC0000000147/art-129/par-2</sup>
  The money set out in paragraph (1), item (iii) or (iv) of the preceding Article is to be applied, respectively, to the national tax relating to the seizure or the request for share distribution.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の規定により配当した金銭に残余があるときは、その残余の金銭は、滞納者に交付する。
  <sup>art-129/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-3 · https://japanlaw.org/l/334AC0000000147/art-129/par-3</sup>
  If there is a remainder of the money distributed pursuant to the provisions of the preceding two paragraphs, the remainder is to be delivered to the delinquent taxpayer.
  <sup>machine translation, not official</sup>

  **第四項**  換価財産上に担保のための仮登記がある場合における当該仮登記により担保される債権に対する配当については、仮登記担保契約に関する法律第十三条（優先弁済請求権）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定を準用する。
  <sup>art-129/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-4</sup>
  With respect to the distribution to a claim secured by a provisional registration for security where there is such a provisional registration on the property put up for realization, the provisions of Article 13 (Right to Claim Preferential Payment) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis pursuant to Article 20 of that Act (Application Mutatis Mutandis to Contracts Whose Object Is a Right Other Than Ownership of Land, etc.)) apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第五項**  換価代金等が第一項各号に掲げる国税その他の債権の総額に不足するときは、税務署長は、第二章（国税と他の債権との調整）、第五十九条第一項後段、第三項及び第四項（これらの規定を第七十一条第四項において準用する場合を含む。）、前項並びに民法その他の法律の規定により配当すべき順位及び金額を定めて配当しなければならない。
  <sup>art-129/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-5 · https://japanlaw.org/l/334AC0000000147/art-129/par-5</sup>
  If the proceeds of realization, etc. are insufficient for the total amount of the national taxes and other claims set out in the items of paragraph (1), the district director must determine the order and amounts of distribution in accordance with the provisions of Chapter II (Coordination between National Tax and Other Claims), Article 59, paragraph (1), second sentence, and paragraphs (3) and (4) (including as applied mutatis mutandis pursuant to Article 71, paragraph (4)), the preceding paragraph, and the Civil Code and other Acts, and make the distribution.
  <sup>machine translation, not official</sup>

  **第六項**  第一項又は第二項の規定により国税に配当された金銭を国税（附帯税を除く。以下この項において同じ。）及びその延滞税又は利子税に充てるべきときは、その金銭は、まずその国税に充てなければならない。
  <sup>art-129/par-6 · https://japanlaw.org/en/national-tax-collection-act/art-129/par-6 · https://japanlaw.org/l/334AC0000000147/art-129/par-6</sup>
  If money distributed to national tax pursuant to the provisions of paragraph (1) or (2) is to be applied to national tax (excluding accessory tax; the same applies hereinafter in this paragraph) and to the delinquent tax or interest tax on it, that money must first be applied to that national tax.
  <sup>machine translation, not official</sup>

---

## Cites
- art-129/par-1: 前条第一項第一号 → 国税徴収法 第百二十八条第一項第一号 (Article 128, paragraph (1), item (i)), art-128/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-128/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-1
- art-129/par-1: 第二号 → 国税徴収法 第百二十八条第一項第二号 (Article 128, paragraph (1), item (ii)), art-128/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-128/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-2
- art-129/par-1/item-4: 第五十九条第一項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1
- art-129/par-1/item-4: 第三項 → 国税徴収法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/par-3
- art-129/par-1/item-4: 第四項 → 国税徴収法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-4 · https://japanlaw.org/l/334AC0000000147/art-59/par-4
- art-129/par-1/item-4: 第七十一条第四項 → 国税徴収法 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-4 · https://japanlaw.org/l/334AC0000000147/art-71/par-4
- art-129/par-2: 前条第一項第三号 → 国税徴収法 第百二十八条第一項第三号 (Article 128, paragraph (1), item (iii)), art-128/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-128/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-3
- art-129/par-2: 第四号 → 国税徴収法 第百二十八条第一項第四号 (Article 128, paragraph (1), item (iv)), art-128/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-128/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-4
- art-129/par-3: 前二項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1
- art-129/par-3: 前二項 → 国税徴収法 第百二十九条第二項 (Article 129, paragraph (2)), art-129/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-2 · https://japanlaw.org/l/334AC0000000147/art-129/par-2
- art-129/par-4: 仮登記担保契約に関する法律第十三条 → e-Gov law 353AC0000000078, 第十三条 (Article 13), art-13 — not held in this collection
- art-129/par-4: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection
- art-129/par-5: 第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1
- art-129/par-5: 第五十九条第一項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1
- art-129/par-5: 第三項 → 国税徴収法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/par-3
- art-129/par-5: 第四項 → 国税徴収法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-59/par-4 · https://japanlaw.org/l/334AC0000000147/art-59/par-4
- art-129/par-5: 第七十一条第四項 → 国税徴収法 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-4 · https://japanlaw.org/l/334AC0000000147/art-71/par-4
- art-129/par-5: 前項 → 国税徴収法 第百二十九条第四項 (Article 129, paragraph (4)), art-129/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-4
- art-129/par-6: 第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1
- art-129/par-6: 第二項 → 国税徴収法 第百二十九条第二項 (Article 129, paragraph (2)), art-129/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-2 · https://japanlaw.org/l/334AC0000000147/art-129/par-2
- art-129/par-6: この項 → 国税徴収法 第百二十九条第六項 (Article 129, paragraph (6)), art-129/par-6 — https://japanlaw.org/en/national-tax-collection-act/art-129/par-6 · https://japanlaw.org/l/334AC0000000147/art-129/par-6

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第百二十八条第一項第一号（配当すべき金銭） — https://japanlaw.org/en/national-tax-collection-act/art-128/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-1
- 国税徴収法 第百二十九条第三項（配当の原則） — https://japanlaw.org/en/national-tax-collection-act/art-129/par-3 · https://japanlaw.org/l/334AC0000000147/art-129/par-3
- 国税徴収法 第百二十九条第五項（配当の原則） — https://japanlaw.org/en/national-tax-collection-act/art-129/par-5 · https://japanlaw.org/l/334AC0000000147/art-129/par-5
- 国税徴収法 第百二十九条第六項（配当の原則） — https://japanlaw.org/en/national-tax-collection-act/art-129/par-6 · https://japanlaw.org/l/334AC0000000147/art-129/par-6
- 国税徴収法 第百三十条第一項（債権額の確認方法） — https://japanlaw.org/en/national-tax-collection-act/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-1
- 国税徴収法 第百三十条第二項（債権額の確認方法） — https://japanlaw.org/en/national-tax-collection-act/art-130/par-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2
- 国税徴収法 第百三十条第二項第三号（債権額の確認方法） — https://japanlaw.org/en/national-tax-collection-act/art-130/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-130/par-2/item-3
- 国税徴収法 第百三十条第三項（債権額の確認方法） — https://japanlaw.org/en/national-tax-collection-act/art-130/par-3 · https://japanlaw.org/l/334AC0000000147/art-130/par-3
- 国税徴収法 第百三十一条第一項（配当計算書） — https://japanlaw.org/en/national-tax-collection-act/art-131/par-1 · https://japanlaw.org/l/334AC0000000147/art-131/par-1
- 国税徴収法 第百三十二条第二項（換価代金等の交付期日） — https://japanlaw.org/en/national-tax-collection-act/art-132/par-2 · https://japanlaw.org/l/334AC0000000147/art-132/par-2
- 国税徴収法 附則第五条第二項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-3531-78/art-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-2
- 国税通則法 第四十八条第三項（納税の猶予の効果） — https://japanlaw.org/en/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3
- 地方税法 第十五条の二の三第三項（徴収猶予の効果） — https://japanlaw.org/en/local-tax-act/art-15-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3/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-20261102T031546-020, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-020, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-002, 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