# 国税徴収法 / National Tax Collection Act — 第百三十一条 (Article 131)

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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: 第百三十一条 (Article 131)（配当計算書） — address `art-131`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-131
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-131
- 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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### 第百三十一条（配当計算書） — Statement of Distribution
<sup>caption: machine translation, not official</sup>
<sup>art-131 · https://japanlaw.org/ja/national-tax-collection-act/art-131 · https://japanlaw.org/l/334AC0000000147/art-131</sup>

  **第一項**  税務署長は、第百二十九条（配当の原則）の規定により配当しようとするときは、政令で定めるところにより、配当を受ける債権、前条第二項の規定により税務署長が確認した金額その他必要な事項を記載した配当計算書を作成し、換価財産の買受代金の納付の日から三日以内に、次に掲げる者に対する交付のため、その謄本を発送しなければならない。
  <sup>art-131/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-131/par-1 · https://japanlaw.org/l/334AC0000000147/art-131/par-1</sup>
  When the district director intends to make a distribution pursuant to the provisions of Article 129 (Principles of Distribution), the district director must prepare, as provided by Cabinet Order, a statement of distribution stating the claims to receive distribution, the amount confirmed by the district director pursuant to the provisions of paragraph (2) of the preceding Article, and other necessary matters, and within three days from the date of payment of the purchase price for the property put up for realization, send a certified copy of it for delivery to the following persons:
  <sup>machine translation, not official</sup>

    **一**  債権現在額申立書を提出した者
    <sup>art-131/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-131/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-131/par-1/item-1</sup>
    a person who has submitted a written statement of the current amount of claims;
    <sup>machine translation, not official</sup>

    **二**  前条第二項後段の規定により金額を確認した債権を有する者
    <sup>art-131/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-131/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-131/par-1/item-2</sup>
    a person who holds a claim the amount of which was confirmed pursuant to the provisions of the second sentence of paragraph (2) of the preceding Article; and
    <sup>machine translation, not official</sup>

    **三**  滞納者
    <sup>art-131/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-131/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-131/par-1/item-3</sup>
    the delinquent taxpayer.
    <sup>machine translation, not official</sup>

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## Cites
- art-131/par-1: 第百二十九条 → 国税徴収法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/national-tax-collection-act/art-129 · https://japanlaw.org/l/334AC0000000147/art-129
- art-131/par-1: 前条第二項 → 国税徴収法 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2
- art-131/par-1/item-2: 前条第二項 → 国税徴収法 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2

## Cited by

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

- 国税徴収法 第百三十二条第一項（換価代金等の交付期日） — https://japanlaw.org/ja/national-tax-collection-act/art-132/par-1 · https://japanlaw.org/l/334AC0000000147/art-132/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/ja/national-tax-collection-act/art-132/par-2 · https://japanlaw.org/l/334AC0000000147/art-132/par-2

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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-20261102T095109-002, 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