# 国税徴収法 / National Tax Collection Act — 第百三十三条 (Article 133)

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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: 第百三十三条 (Article 133)（換価代金等の交付） — address `art-133`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-133
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-133
- 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.

---

### 第百三十三条（換価代金等の交付） — Delivery of the Proceeds of Realization, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-133 · https://japanlaw.org/ja/national-tax-collection-act/art-133 · https://japanlaw.org/l/334AC0000000147/art-133</sup>

  **第一項**  税務署長は、換価代金等の交付期日に配当計算書に従つて換価代金等を交付するものとする。
  <sup>art-133/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-1 · https://japanlaw.org/l/334AC0000000147/art-133/par-1</sup>
  The district director is to deliver the proceeds of realization, etc. on the date of delivery of the proceeds of realization, etc., in accordance with the statement of distribution.
  <sup>machine translation, not official</sup>

  **第二項**  換価代金等の交付期日までに配当計算書に関する異議の申出があつた場合における前項の換価代金等の交付は、次に定めるところによる。
  <sup>art-133/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-2 · https://japanlaw.org/l/334AC0000000147/art-133/par-2</sup>
  Delivery of the proceeds of realization, etc. under the preceding paragraph in the case where an objection to the statement of distribution has been filed by the date of delivery of the proceeds of realization, etc. is as provided in the following items:
  <sup>machine translation, not official</sup>

    **一**  その異議が配当計算書に記載された国税、地方税又は公課の配当金額に対するものであるときは、その行政機関等からの通知に従い、配当計算書を更正し、又は直ちに交付するものとする。
    <sup>art-133/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-133/par-2/item-1</sup>
    where the objection is to the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, the district director is to correct the statement of distribution or deliver the proceeds immediately, in accordance with the notice from the administrative agency, etc. concerned;
    <sup>machine translation, not official</sup>

    **二**  その異議が配当計算書に記載された国税、地方税又は公課の配当金額を変更させないものである場合において、その異議に関係を有する者及び滞納者がその異議を正当と認めたとき、又はその他の方法で合意したときは、配当計算書を更正して交付するものとする。
    <sup>art-133/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-133/par-2/item-2</sup>
    where the objection would not change the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, if the persons having an interest in the objection and the delinquent taxpayer find the objection to be justified or agree by other means, the district director is to correct the statement of distribution and deliver the proceeds; and
    <sup>machine translation, not official</sup>

    **三**  その異議が配当計算書に記載された国税、地方税又は公課の配当金額を変更させるその他の債権の配当金額に関するものである場合において、その異議に関係を有する者及び滞納者がその異議を正当と認めたとき、又はその他の方法で合意したときは、配当計算書を更正して交付するものとし、その合意がなかつたときは、その異議を参酌して配当計算書を更正して交付し、又は異議につき相当の理由がないと認めるときは、直ちに国税、地方税又は公課の金額を交付するものとする。
    <sup>art-133/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-2/item-3</sup>
    where the objection concerns the distribution amount of another claim that would change the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, if the persons having an interest in the objection and the delinquent taxpayer find the objection to be justified or agree by other means, the district director is to correct the statement of distribution and deliver the proceeds, and if there is no such agreement, the district director is to correct the statement of distribution taking the objection into account and deliver the proceeds, or, if the director finds that there are no reasonable grounds for the objection, to immediately deliver the amount of the national tax, local tax or public charge.
    <sup>machine translation, not official</sup>

  **第三項**  税務署長は、前項の規定により換価代金等を交付することができない場合、換価代金等を配当すべき債権が停止条件付である場合又は換価代金等を配当すべき債権が仮登記（民事保全法（平成元年法律第九十一号）第五十三条第二項（不動産の登記請求権を保全するための処分禁止の仮処分の執行）（同法第五十四条（不動産に関する権利以外の権利についての登記又は登録請求権を保全するための処分禁止の仮処分の執行）において準用する場合を含む。）の規定による仮処分による仮登記を含む。）がされた質権、抵当権若しくは先取特権により担保される債権である場合には、換価代金等を供託しなければならない。この場合（前項の規定により換価代金等を交付することができない場合に限る。）において、税務署長は、その旨を異議に関係を有する者に通知しなければならない。
  <sup>art-133/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-3</sup>
  The district director must deposit the proceeds of realization, etc. in the case where the proceeds of realization, etc. cannot be delivered pursuant to the provisions of the preceding paragraph, in the case where the claim to which the proceeds of realization, etc. are to be distributed is subject to a condition precedent, or in the case where the claim to which the proceeds of realization, etc. are to be distributed is a claim secured by a pledge, mortgage or statutory lien for which a provisional registration (including a provisional registration by a provisional disposition under the provisions of Article 53, paragraph (2) (Execution of Provisional Disposition Prohibiting Disposal to Preserve the Right to Claim Registration of Real Property) of the Civil Provisional Remedies Act (Act No. 91 of 1989) (including as applied mutatis mutandis pursuant to Article 54 of that Act (Execution of Provisional Disposition Prohibiting Disposal to Preserve the Right to Claim Registration or Recording of Rights Other Than Rights Relating to Real Property))) has been made. In this case (limited to the case where the proceeds of realization, etc. cannot be delivered pursuant to the provisions of the preceding paragraph), the district director must notify the persons having an interest in the objection to that effect.
  <sup>machine translation, not official</sup>

  **第四項**  前項の場合において、確定判決、異議に関係を有する者の全員の同意その他の理由により換価代金等の交付を受けるべき者及び金額が明らかになつたときは、これに従つて配当しなければならない。この場合において、税務署長は、その配当を受けるべき者に配当額支払証を交付するとともに、同項の規定により供託した供託所に支払委託書を送付しなければならない。
  <sup>art-133/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-4 · https://japanlaw.org/l/334AC0000000147/art-133/par-4</sup>
  In the case referred to in the preceding paragraph, when the persons who are to receive delivery of the proceeds of realization, etc. and the amounts have become clear by reason of a final judgment, the consent of all persons having an interest in the objection, or other grounds, the distribution must be made accordingly. In this case, the district director must deliver a certificate of payment of the distribution amount to the person who is to receive the distribution and send a written payment entrustment to the deposit office with which the deposit was made pursuant to the provisions of that paragraph.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定による配当を受けるべき者に対する供託所の支払は、同項の支払委託書に基づき行うものとする。
  <sup>art-133/par-5 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-5 · https://japanlaw.org/l/334AC0000000147/art-133/par-5</sup>
  Payment by the deposit office to the person who is to receive distribution pursuant to the provisions of the preceding paragraph is to be made on the basis of the written payment entrustment referred to in that paragraph.
  <sup>machine translation, not official</sup>

  **第六項**  第三項の規定による供託がされた場合における当該供託に係る債権者は、その供託の事由が消滅したときは、直ちに、その旨を税務署長に届け出なければならない。
  <sup>art-133/par-6 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-6 · https://japanlaw.org/l/334AC0000000147/art-133/par-6</sup>
  When a deposit has been made pursuant to the provisions of paragraph (3), the creditor relating to that deposit must, immediately upon the extinction of the grounds for the deposit, report that fact to the district director.
  <sup>machine translation, not official</sup>

  **第七項**  税務署長は、第三項の規定による供託がされた場合において、その供託がされた日（この項の規定による催告によりその供託に係る供託の事由が消滅していない旨の届出をした場合にあつては、最後に当該届出をした日）から前項の規定による届出がされることなく二年を経過したときは、当該供託に係る債権者に対し、その供託に係る供託の事由が消滅しているときは同項の規定による届出をし、又はその供託に係る供託の事由が消滅していないときはその旨の届出をすべき旨を催告しなければならない。
  <sup>art-133/par-7 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-7 · https://japanlaw.org/l/334AC0000000147/art-133/par-7</sup>
  When a deposit has been made pursuant to the provisions of paragraph (3), if two years have elapsed from the day of the deposit (or, where the creditor has made a notification, in response to a reminder under this paragraph, that the grounds for the deposit have not been extinguished, from the day of the last such notification) without a notification under the provisions of the preceding paragraph being made, the district director must send the creditor relating to the deposit a reminder to make the notification under the provisions of that paragraph if the grounds for the deposit have been extinguished, or to make a notification to the effect that they have not been extinguished if the grounds for the deposit have not been extinguished.
  <sup>machine translation, not official</sup>

  **第八項**  前項の規定による催告を受けた当該供託に係る債権者が、催告を受けた日から十四日以内に第六項の規定による届出又は前項の供託の事由が消滅していない旨の届出をしないときは、税務署長は、当該供託に係る債権者を除外して第四項の規定により供託金について換価代金等の配当を実施する旨の決定をすることができる。
  <sup>art-133/par-8 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-8 · https://japanlaw.org/l/334AC0000000147/art-133/par-8</sup>
  If the creditor relating to the deposit who has received the reminder under the preceding paragraph does not make, within 14 days from the day of receiving the reminder, the notification under the provisions of paragraph (6) or the notification under the preceding paragraph that the grounds for the deposit have not been extinguished, the district director may make a decision to carry out the distribution of the proceeds of realization, etc. out of the deposited money pursuant to the provisions of paragraph (4), excluding the creditor relating to the deposit.
  <sup>machine translation, not official</sup>

  **第九項**  前項の決定は、当該供託に係る債権者が当該決定の告知を受けた日から七日を経過した日にその効力を生ずる。ただし、当該供託に係る債権者が当該七日の期間が経過するまでに第六項の規定による届出又は第七項の供託の事由が消滅していない旨の届出をしたときは、この限りでない。
  <sup>art-133/par-9 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-9 · https://japanlaw.org/l/334AC0000000147/art-133/par-9</sup>
  The decision under the preceding paragraph takes effect on the day on which seven days have elapsed from the day on which the creditor relating to the deposit received notice of the decision; however, this does not apply if the creditor relating to the deposit has made, by the time that seven-day period has elapsed, the notification under the provisions of paragraph (6) or the notification under paragraph (7) that the grounds for the deposit have not been extinguished.
  <sup>machine translation, not official</sup>

  **第十項**  当該供託に係る債権者が第七項に規定する期間を経過する前に税務署長にその供託に係る供託の事由が消滅していない旨の届出をしたときは、同項の規定の適用については、同項の供託の事由が消滅していない旨の届出があつたものとみなす。
  <sup>art-133/par-10 · https://japanlaw.org/ja/national-tax-collection-act/art-133/par-10 · https://japanlaw.org/l/334AC0000000147/art-133/par-10</sup>
  If the creditor relating to the deposit has notified the district director, before the period prescribed in paragraph (7) has elapsed, that the grounds for the deposit have not been extinguished, then for the purpose of the application of that paragraph, the notification referred to in that paragraph that the grounds for the deposit have not been extinguished is deemed to have been made.
  <sup>machine translation, not official</sup>

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## Cites
- art-133/par-2: 前項 → 国税徴収法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-1 · https://japanlaw.org/l/334AC0000000147/art-133/par-1
- art-133/par-3: 前項 → 国税徴収法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-2 · https://japanlaw.org/l/334AC0000000147/art-133/par-2
- art-133/par-3: 民事保全法（平成元年法律第九十一号）第五十三条第二項 → e-Gov law 401AC0000000091, 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — not held in this collection
- art-133/par-3: 同法第五十四条 → e-Gov law 401AC0000000091, 第五十四条 (Article 54), art-54 — not held in this collection
- art-133/par-4: 前項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-3
- art-133/par-5: 前項 → 国税徴収法 第百三十三条第四項 (Article 133, paragraph (4)), art-133/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-4 · https://japanlaw.org/l/334AC0000000147/art-133/par-4
- art-133/par-6: 第三項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-3
- art-133/par-7: 第三項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-3
- art-133/par-7: この項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-7 · https://japanlaw.org/l/334AC0000000147/art-133/par-7
- art-133/par-7: 前項 → 国税徴収法 第百三十三条第六項 (Article 133, paragraph (6)), art-133/par-6 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-6 · https://japanlaw.org/l/334AC0000000147/art-133/par-6
- art-133/par-8: 前項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-7 · https://japanlaw.org/l/334AC0000000147/art-133/par-7
- art-133/par-8: 第六項 → 国税徴収法 第百三十三条第六項 (Article 133, paragraph (6)), art-133/par-6 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-6 · https://japanlaw.org/l/334AC0000000147/art-133/par-6
- art-133/par-8: 第四項 → 国税徴収法 第百三十三条第四項 (Article 133, paragraph (4)), art-133/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-4 · https://japanlaw.org/l/334AC0000000147/art-133/par-4
- art-133/par-9: 前項 → 国税徴収法 第百三十三条第八項 (Article 133, paragraph (8)), art-133/par-8 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-8 · https://japanlaw.org/l/334AC0000000147/art-133/par-8
- art-133/par-9: 第六項 → 国税徴収法 第百三十三条第六項 (Article 133, paragraph (6)), art-133/par-6 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-6 · https://japanlaw.org/l/334AC0000000147/art-133/par-6
- art-133/par-9: 第七項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-7 · https://japanlaw.org/l/334AC0000000147/art-133/par-7
- art-133/par-10: 第七項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-7 · https://japanlaw.org/l/334AC0000000147/art-133/par-7

## Cited by

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

- 国税徴収法 第百三十三条第二項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-2 · https://japanlaw.org/l/334AC0000000147/art-133/par-2
- 国税徴収法 第百三十三条第三項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-3
- 国税徴収法 第百三十三条第四項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-4 · https://japanlaw.org/l/334AC0000000147/art-133/par-4
- 国税徴収法 第百三十三条第五項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-5 · https://japanlaw.org/l/334AC0000000147/art-133/par-5
- 国税徴収法 第百三十三条第六項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-6 · https://japanlaw.org/l/334AC0000000147/art-133/par-6
- 国税徴収法 第百三十三条第七項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-7 · https://japanlaw.org/l/334AC0000000147/art-133/par-7
- 国税徴収法 第百三十三条第八項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-8 · https://japanlaw.org/l/334AC0000000147/art-133/par-8
- 国税徴収法 第百三十三条第九項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-9 · https://japanlaw.org/l/334AC0000000147/art-133/par-9
- 国税徴収法 第百三十三条第十項（換価代金等の交付） — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-10 · https://japanlaw.org/l/334AC0000000147/art-133/par-10
- 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/ja/national-tax-collection-act/suppl-3531-78/art-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/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
- 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