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Government bonds国債

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）

About this law
78 articles
3 amendments to this law are already promulgated but not yet in force. The text below does not include them.What they change

Contents

Read it chapter by chapter; the first chapter follows below. Or read the whole law on one page.

  1. Chapter I General Provisions第一章　総則Articles 1–2 · 2
  2. Chapter II Transfer from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account第二章　財政投融資特別会計からの国債整理基金特別会計への繰入れArticles 3–3-2 · 2
  3. Chapter III Reassignment, etc. of the Shares of Japan Tobacco Inc., Tokyo Metro Co., Ltd., and Japan Post Holdings Co., Ltd. to the Government Debt Consolidation Fund Special Account第三章　日本たばこ産業株式会社、東京地下鉄株式会社及び日本郵政株式会社の株式の国債整理基金特別会計への所属替等Articles 4–5-2 · 3
  4. Chapter IV Special Income Tax for Reconstruction第四章　復興特別所得税Articles 6–39 · 36
  5. Chapter V Special Corporation Tax for Reconstruction第五章　復興特別法人税Articles 40–68 · 29
  6. Chapter VI Issuance, etc. of Reconstruction Bonds第六章　復興債の発行等Articles 69–71 · 3
  7. Chapter VII Use, etc. of Revenue from the Special Taxes for Reconstruction第七章　復興特別税の収入の使途等Articles 72–74 · 3
2 articles

Chapter I General Provisions

第一章　総則

Article 1Purpose

第一条（趣旨）

This Act is to take measures such as the transfer of funds from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account and the reassignment, etc. of the shares of Japan Tobacco Inc., Tokyo Metro Co., Ltd., and Japan Post Holdings Co., Ltd., to create the special income tax for reconstruction and the special corporation tax for reconstruction (hereinafter referred to as the "special taxes for reconstruction"), and to prescribe measures concerning the issuance of public bonds for those financial resources and other matters, as special measures for securing the financial resources necessary for the measures to be implemented during the period from fiscal 2011 to fiscal 2030 based on the basic principles prescribed in for the purpose of achieving reconstruction from the Great East Japan Earthquake (meaning the disaster caused by the 2011 off the Pacific coast of Tohoku Earthquake that occurred on March 11, 2011 and the accident at a nuclear power station that accompanied it; the same applies hereinafter) (hereinafter referred to as "reconstruction measures").

この法律は、東日本大震災（平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害をいう。以下同じ。）からの復興を図ることを目的としてに定める基本理念に基づき平成二十三年度から令和十二年度までの間において実施する施策（以下「復興施策」という。）に必要な財源を確保するための特別措置として、財政投融資特別会計からの国債整理基金特別会計への繰入れ並びに日本たばこ産業株式会社、東京地下鉄株式会社及び日本郵政株式会社の株式の所属替等の措置を講ずるとともに、復興特別所得税及び復興特別法人税（以下「復興特別税」という。）を創設するほか、当該財源についての公債の発行に関する措置等を定めるものとする。

Article 2Basic Principles

第二条（基本原則）

The government is to secure the financial resources for the costs required for reconstruction measures (excluding the costs appropriated in the General Account Supplementary Budget (No. 1) and the General Account Supplementary Budget (No. 2) for fiscal 2011, and including the costs to be covered by the proceeds of the reconstruction bonds prescribed in Article 70) by making use of the reduction of expenditure based on , and the revenue from the special taxes for reconstruction prescribed in Article 72, paragraph (1), the transfers from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account prescribed in paragraph (2) of that Article, the revenue from the disposal of shares prescribed in paragraph (3) of that Article, and the revenue from the disposal of national property prescribed in paragraph (4) of that Article and other revenue other than tax revenue.

政府は、復興施策に要する費用（平成二十三年度の一般会計補正予算（第１号）及び一般会計補正予算（第２号）に計上された費用を除き、第七十条に規定する復興債の収入をもって充てられる費用を含む。）の財源については、に基づく歳出の削減並びに第七十二条第一項に定める復興特別税の収入、同条第二項に定める財政投融資特別会計からの国債整理基金特別会計への繰入金、同条第三項に定める株式の処分による収入及び同条第四項に定める国有財産の処分による収入その他の租税収入以外の収入を活用して、確保するものとする。