Abstract: A multi-tap distribution box is disclosed in which the positions of the input terminal and the output terminal are selectable. A housing (1) has in the center portion thereof an attachment portion (5) on which main line terminals (5a, 5b, and 5c) are provided. Two terminals are located above, and on both sides of the center of, the housing (1) while the other terminal is located directly under one of the two terminals. A mother board (6) with transmission terminals (7) is mounted on the attachment portion (5) so that the transmission terminals (7) are connected to a select pair of the main line terminals. A branch unit (15) which includes a branch terminal (17) is detachably mounted on the mother board (6) on which a main body (21) with a tap board (20) is in turn mounted. When the main body (21) is mounted, an input terminal (23) provided on the tap board (20) is connected to the branch terminal (17) of the branch unit (15).