Abstract: A distributing valve device for a heat accumulation type combustion system comprising a stationary valve mounted on an underside of a housing having six or more passages defined by partition walls provided therein at predetermined intervals, and having heat accumulators arranged in the passages, the stationary valve having six or more openings formed therein at an equal interval in circumferential direction of the stationary valve which communicate with the respective passages, and a rotary valve disposed in opposed relation on the stationary valve and having an exhaust gas supply opening, a treated gas discharge opening, and a purge gas supply opening formed therein sequentially in this order and at predetermined intervals in a direction of rotation of the rotary valve, wherein a seal member is arranged on a surface of the stationary valve in opposed relation to the rotary valve such that the seal member surrounds the each opening of the stationary valve, and a closed portion defined between the adjacent ope