# 国税徴収法 / National Tax Collection Act — 第百二十八条 (Article 128)

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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: 第百二十八条 (Article 128)（配当すべき金銭） — address `art-128`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-128
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-128
- 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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### 第百二十八条（配当すべき金銭） — Money to Be Distributed
<sup>caption: machine translation, not official</sup>
<sup>art-128 · https://japanlaw.org/ja/national-tax-collection-act/art-128 · https://japanlaw.org/l/334AC0000000147/art-128</sup>

  **第一項**  税務署長は、次に掲げる金銭をこの節の定めるところにより配当しなければならない。
  <sup>art-128/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-128/par-1 · https://japanlaw.org/l/334AC0000000147/art-128/par-1</sup>
  The district director must distribute the following money as provided for in this Section:
  <sup>machine translation, not official</sup>

    **一**  差押財産又は特定参加差押不動産（次条第一項第三号及び第百三十六条（滞納処分費の範囲）において「差押財産等」という。）の売却代金
    <sup>art-128/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-128/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-1</sup>
    proceeds of the sale of seized property or specified real property under participatory seizure (referred to as "seized property, etc." in paragraph (1), item (iii) of the following Article and Article 136 (Scope of Expenses for the Delinquent Tax Collection Procedure));
    <sup>machine translation, not official</sup>

    **二**  有価証券、債権又は無体財産権等の差押えにより第三債務者等から給付を受けた金銭
    <sup>art-128/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-128/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-2</sup>
    money received from a third-party debtor, etc. through the seizure of securities, claims, or incorporeal property, etc.;
    <sup>machine translation, not official</sup>

    **三**  差し押さえた金銭
    <sup>art-128/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-128/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-3</sup>
    money that has been seized; and
    <sup>machine translation, not official</sup>

    **四**  交付要求により交付を受けた金銭
    <sup>art-128/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-128/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-4</sup>
    money received through a request for share distribution.
    <sup>machine translation, not official</sup>

  **第二項**  第八十九条第三項（換価する財産の範囲等）の規定により差押財産等（同条第一項に規定する差押財産等をいう。以下この項において同じ。）が一括して公売に付され、又は随意契約により売却された場合において、各差押財産等ごとに前項第一号に掲げる売却代金の額を定める必要があるときは、その額は、売却代金の総額を各差押財産等の見積価額に応じて按分して得た額とする。各差押財産等ごとの滞納処分費の負担についても、同様とする。
  <sup>art-128/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-128/par-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-2</sup>
  If seized property, etc. (meaning the seized property, etc. prescribed in Article 89, paragraph (1); the same applies hereinafter in this paragraph) is put up for public sale or sold by private contract in a lump pursuant to the provisions of Article 89, paragraph (3) (Scope of Property to Be Realized, etc.), and it is necessary to determine the amount of the proceeds of the sale set out in item (i) of the preceding paragraph for each item of seized property, etc., that amount is to be the amount obtained by apportioning the total proceeds of the sale in accordance with the estimated value of each item of seized property, etc. The same applies to the bearing of the expenses for the delinquent tax collection procedure for each item of seized property, etc.
  <sup>machine translation, not official</sup>

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## Cites
- art-128/par-1/item-1: 次条第一項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-3
- art-128/par-1/item-1: 第百三十六条 → 国税徴収法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/national-tax-collection-act/art-136 · https://japanlaw.org/l/334AC0000000147/art-136
- art-128/par-2: 第八十九条第三項 → 国税徴収法 第八十九条第三項 (Article 89, paragraph (3)), art-89/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-89/par-3 · https://japanlaw.org/l/334AC0000000147/art-89/par-3
- art-128/par-2: 同条第一項 → 国税徴収法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000147/art-89/par-1
- art-128/par-2: この項 → 国税徴収法 第百二十八条第二項 (Article 128, paragraph (2)), art-128/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-128/par-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-2
- art-128/par-2: 前項第一号 → 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/ja/national-tax-collection-act/art-128/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-1

## Cited by

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

- 国税徴収法 第百二十八条第二項（配当すべき金銭） — https://japanlaw.org/ja/national-tax-collection-act/art-128/par-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-2
- 国税徴収法 第百二十九条第一項（配当の原則） — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1
- 国税徴収法 第百二十九条第二項（配当の原則） — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-2 · https://japanlaw.org/l/334AC0000000147/art-129/par-2
- 国税徴収法 附則第四十条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-1

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## 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
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02