The present invention provides a distribution board which can easily connect a branch breaker to any voltage pole no matter which branch breaker between top and bottom it may be. The first inner receptacle block 2 has a plurality of branch breakers 20 juxtaposed in a row within a box 1, and the input terminals 4 of each branch breaker stand in a line on one side. The second inner receptacle block3 is the same, and it stands in a line with the first inner receptacle block. The first two or more branch bars 23-26 are arranged to parallel the side of the input terminals 4 of the first inner receptacle block 2, and are connected to the input terminals 4 of the first receptacle block 2. The second two or more branch bars 34-37 are also connected to the input terminals of the second inner receptacle block 3. A plurality of trunk bars 27-30 are connected with the first branch bars and the second branch bars, passing between the first inner receptacle block 2 and the bottom plate 6 of the box 1.