In the cases set forth in each of the following items, a local government provided for by Cabinet Order may issue local government bonds as a financial resource exclusively for the fiscal year of the occurrence of a disaster as provided for by Cabinet Order and any subsequent fiscal years provided for by Cabinet Order, notwithstanding the provisions of Article 5 of the Local Government Finances Act (Act No. 109 of 1948):
次の各号に掲げる場合においては、政令で定める地方公共団体は、政令で定める災害の発生した日の属する年度及びその翌年度以降の年度で政令で定める年度に限り、地方財政法（昭和二十三年法律第百九号）第五条の規定にかかわらず、地方債をもつてその財源とすることができる。
to cover a deficit in fiscal revenue arising as a result of reductions or releases of local taxes, royalties, fees, and other collections as provided for by Order of the Ministry of Internal Affairs and Communications in relation to the disaster, in the amount considered commensurate with the degree and scope of damage wrought by the disaster;
地方税、使用料、手数料その他の徴収金で総務省令で定めるものの当該災害のための減免で、その程度及び範囲が被害の状況に照らし相当と認められるものによつて生ずる財政収入の不足を補う場合
to provide financial resources for the portion of expenses borne by a local government out of the expenses normally required for disaster prevention, emergency disaster control measures, or disaster recovery efforts provided for by Order of the Ministry of Internal Affairs and Communications.
災害予防、災害応急対策又は災害復旧で総務省令で定めるものに通常要する費用で、当該地方公共団体の負担に属するものの財源とする場合
Insofar as its financial situation allows, the State is to accept local government bonds provided for in the preceding paragraph using fiscal loan funds.
前項の地方債は、国が、その資金事情の許す限り、財政融資資金をもつて引き受けるものとする。
When the relevant local government bonds have been accepted with fiscal loan funds, the fixed interest rate, method of redemption, and other necessary matters relating to local government bonds provided for under paragraph (1) are prescribed by Cabinet Order.
第一項の規定による地方債を財政融資資金で引き受けた場合における当該地方債の利息の定率、償還の方法その他地方債に関し必要な事項は、政令で定める。
disastermachine translation
「災害」
Damage caused by a storm, tornado, heavy rain or snow, flood, slope failure, debris flow, storm surge, earthquake, tsunami, soil liquefaction, volcanic eruption, landslide or other abnormal natural phenomenon, or by a large fire or explosion or another cause that a Cabinet Order (政令) specifies as causing damage on a similar scale.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law