# 国税徴収法 / National Tax Collection Act — 第百三十四条 (Article 134) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-134. 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: 第百三十四条 (Article 134)（換価代金等の供託） — address `art-134` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-134 - 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. --- ### 第百三十四条（換価代金等の供託） — Deposit of the Proceeds of Realization, etc. caption: machine translation, not official art-134 · https://japanlaw.org/en/national-tax-collection-act/art-134 · https://japanlaw.org/l/334AC0000000147/art-134 **第一項** 換価代金等を配当すべき債権の弁済期が到来していないときは、その債権者に交付すべき金額は、供託しなければならない。 art-134/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-134/par-1 · https://japanlaw.org/l/334AC0000000147/art-134/par-1 If the due date for performance of the claim to which the proceeds of realization, etc. are to be distributed has not arrived, the amount to be delivered to the creditor must be deposited. machine translation, not official **第二項** 税務署長は、前項の規定により供託したときは、その旨を同項の債権者に通知しなければならない。 art-134/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-134/par-2 · https://japanlaw.org/l/334AC0000000147/art-134/par-2 When the district director has made a deposit pursuant to the provisions of the preceding paragraph, the district director must notify the creditor referred to in that paragraph to that effect. machine translation, not official --- ## Cites - art-134/par-2: 前項 → 国税徴収法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-134/par-1 · https://japanlaw.org/l/334AC0000000147/art-134/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百三十四条第二項（換価代金等の供託） — https://japanlaw.org/en/national-tax-collection-act/art-134/par-2 · https://japanlaw.org/l/334AC0000000147/art-134/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-20261102T095109-003, 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