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Government bonds国債1 law

Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake

東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(ひがしにほんだいしんさいからのふっこうのためのしさくをじっしするためにひつようなざいげんのかくほにかんするとくべつそちほう)

It pays for rebuilding after the Great East Japan Earthquake (東日本大震災) — the earthquake of 11 March 2011 and the nuclear power plant accident that followed — by creating a special income tax and a special corporate tax for reconstruction, letting the Government issue bonds for it, and putting money from government accounts and the sale of government-held shares towards it.

Read the textSpecial income tax for reconstructionBase income taxWithholdingYear-end adjustment

Text in force since

78 articles106 defined terms

3 amendments on the way
  • 784machine translation