# 国税徴収法 / National Tax Collection Act — 第百三十二条 (Article 132) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-132. 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: 第百三十二条 (Article 132)（換価代金等の交付期日） — address `art-132` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-132 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-132 - 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. --- ### 第百三十二条（換価代金等の交付期日） — Date of Delivery of the Proceeds of Realization, etc. caption: machine translation, not official art-132 · https://japanlaw.org/ja/national-tax-collection-act/art-132 · https://japanlaw.org/l/334AC0000000147/art-132 **第一項** 税務署長は、前条の規定により配当計算書の謄本を交付するときは、その謄本に換価代金等の交付期日を附記して告知しなければならない。 art-132/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-132/par-1 · https://japanlaw.org/l/334AC0000000147/art-132/par-1 When delivering a certified copy of the statement of distribution pursuant to the provisions of the preceding Article, the district director must give notice by appending the date of delivery of the proceeds of realization, etc. to that certified copy. machine translation, not official **第二項** 前項の換価代金等の交付期日は、配当計算書の謄本を交付のため発送した日から起算して七日を経過した日としなければならない。ただし、第百二十九条第一項第三号又は第四号（配当を受ける債権）に掲げる債権を有する者で前条第一号又は第二号に掲げる者に該当するものがない場合には、その期間は、短縮することができる。 art-132/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-132/par-2 · https://japanlaw.org/l/334AC0000000147/art-132/par-2 The date of delivery of the proceeds of realization, etc. under the preceding paragraph must be the day on which seven days have elapsed counting from the day on which the certified copy of the statement of distribution was sent for delivery; however, if none of the persons who hold the claims set out in Article 129, paragraph (1), item (iii) or (iv) (Claims Receiving Distribution) falls under the persons set out in item (i) or (ii) of the preceding Article, that period may be shortened. machine translation, not official --- ## Cites - art-132/par-1: 前条 → 国税徴収法 第百三十一条 (Article 131), art-131 — https://japanlaw.org/ja/national-tax-collection-act/art-131 · https://japanlaw.org/l/334AC0000000147/art-131 - art-132/par-2: 前項 → 国税徴収法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-132/par-1 · https://japanlaw.org/l/334AC0000000147/art-132/par-1 - art-132/par-2: 第百二十九条第一項第三号 → 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-132/par-2: 第四号 → 国税徴収法 第百二十九条第一項第四号 (Article 129, paragraph (1), item (iv)), art-129/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-4 - art-132/par-2: 前条第一号 → 国税徴収法 第百三十一条第一項第一号 (Article 131, paragraph (1), item (i)), 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 - art-132/par-2: 第二号 → 国税徴収法 第百三十一条第一項第二号 (Article 131, paragraph (1), item (ii)), 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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