Supplementary Provisions, Article 72Transfers, etc. Relating to the Special Grant in the Special Account for Allocation Tax and Transfer Tax Distribution
第七十二条（交付税及び譲与税配付金特別会計における特別交付金に係る繰入れ等）
Notwithstanding the provisions of Article 6 of the Act on Special Accounts (Act No. 23 of 2007), the total amount of special grants prescribed in Article 65, paragraph (3) of the Supplementary Provisions is to be transferred from the general account to the Special Account for Allocation Tax and Transfer Tax Distribution.
附則第六十五条第三項に規定する特別交付金の総額は、特別会計に関する法律（平成十九年法律第二十三号）第六条の規定にかかわらず、一般会計から交付税及び譲与税配付金特別会計に繰り入れるものとする。
In addition to what is provided for in Article 23 and Article 11 of the Supplementary Provisions of the Act on Special Accounts, the amount transferred from the general account pursuant to the provisions of the preceding paragraph is to be revenue of the Special Account for Allocation Tax and Transfer Tax Distribution in each fiscal year from fiscal year 2021 to fiscal year 2026, and the special grant is to be expenditure of that account in each such fiscal year.
special grantmachine translation
「特別交付金」
The special grant compensating local governments for local tax revenue lost to COVID-19 measures (新型コロナウイルス感染症対策地方税減収補塡特別交付金), which the national government pays prefectures and municipalities from fiscal 2021 to fiscal 2026 to make up for the fixed assets tax (固定資産税) and city planning tax (都市計画税) revenue they lose through the tax base special measures of Article 63 of the supplementary provisions (附則) and of Article 64 of the supplementary provisions as Act No. 7 of 2021 kept it in force.
Short name set inSupplementary Provisions, Article 65, paragraph (1)