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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）

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.

Text in force since
Promulgated
Articles
78
Amendments on the way
3
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What this law does

  • Every resident, non-resident and domestic or foreign corporation that owes income tax also owes the special income tax for reconstruction (復興特別所得税), at 2.1% of its base income tax (基準所得税額): the income tax worked out under the Income Tax Act (所得税法) and the other laws on calculating income tax, not counting incidental taxes (附帯税), and — for residents other than non-permanent residents (非永住者) — before that Act's credits for foreign taxes. It is charged on individuals' income tax for each year from 2013 to 2037, and on corporations' income tax on income arising from 1 January 2013 to 31 December 2037.This is the rule until 31 December 2026.(Art. 8(1), Art. 9(1), Art. 9(2), Art. 10(1), Art. 10(1)(i), Art. 12(1), Art. 13(1), Art. 26(1), Art. 27(1)) (the provisions it rests on)
Read the full overview
  • Every resident, non-resident and domestic or foreign corporation that owes income tax also owes the special income tax for reconstruction (復興特別所得税), at 1.1% of its base income tax (基準所得税額): the income tax worked out under the Income Tax Act (所得税法) and the other laws on calculating income tax, not counting incidental taxes (附帯税), and — for residents other than non-permanent residents (非永住者) — before that Act's credits for foreign taxes. It is charged on individuals' income tax for each year from 2013 to 2047, and on corporations' income tax on income arising from 1 January 2013 to 31 December 2047. The 1.1% rate applies to individuals' income tax for 2027 and later years and to corporations' income arising in 2027 or later; tax for earlier years stays under the rule before the change.This is the rule from 1 January 2027.(Art. 8(1), Art. 9(1), Art. 9(2), Art. 10(1), Art. 10(1)(i), Art. 12(1), Art. 13(1), Art. 26(1), Art. 27(1), Suppl. Prov. Art. 88(1), Suppl. Prov. Art. 88(2)) (the provisions it rests on)
  • Anyone who must withhold income tax under Part IV, Chapters 1 to 6 of the Income Tax Act (所得税法), or under the provisions of the Act on Special Measures Concerning Taxation (租税特別措置法) that this Act lists, must, for withholding due from 1 January 2013 to 31 December 2037, also withhold the special income tax for reconstruction at 2.1% of the income tax withheld, and pay it to the State together with that income tax by the income tax's statutory due date (法定納期限). When a payer of salary makes the year-end adjustment (年末調整) for a resident, it compares what it withheld over the year for both taxes with the year's income tax plus 2.1% of it, and applies any excess to the tax on the last payment or withholds any shortfall from that payment and pays it to the State by the income tax's statutory due date.This is the rule until 31 December 2026.(Art. 8(2), Art. 28(1), Art. 28(2), Art. 30(1), Art. 30(1)(i), Art. 30(1)(ii)) (the provisions it rests on)
  • Anyone who must withhold income tax under Part IV, Chapters 1 to 6 of the Income Tax Act (所得税法), or under the provisions of the Act on Special Measures Concerning Taxation (租税特別措置法) that this Act lists, must, for withholding due from 1 January 2013 to 31 December 2047, also withhold the special income tax for reconstruction at 1.1% of the income tax withheld, and pay it to the State together with that income tax by the income tax's statutory due date (法定納期限). When a payer of salary makes the year-end adjustment (年末調整) for a resident, it compares what it withheld over the year for both taxes with the year's income tax plus 1.1% of it, and applies any excess to the tax on the last payment or withholds any shortfall from that payment and pays it to the State by the income tax's statutory due date. These rules apply to income tax on income arising in 2027 or later; tax on income that arose earlier stays under the rule before the change.This is the rule from 1 January 2027.(Art. 8(2), Art. 28(1), Art. 28(2), Art. 30(1), Art. 30(1)(i), Art. 30(1)(ii), Suppl. Prov. Art. 88(2)) (the provisions it rests on)
  • An individual whose tax prepayment calculation base (予定納税基準額) under Article 104(1) of the Income Tax Act (所得税法), plus 2.1% of it, is 150,000 yen or more must pay the special income tax for reconstruction on each advance payment of income tax (予定納税) together with that income tax, for each year from 2013 to 2037. The instalments that Act sets are then worked out on the base plus 2.1% of it. Special tax paid in advance is deducted from the special tax on the year's return, and any part that cannot be deducted is refunded when the return states it.This is the rule until 31 December 2026.(Art. 16(1), Art. 16(2), Art. 17(1)(iv), Art. 17(2)(ii), Art. 19(3), Income Tax Act Art. 104(1)) (the provisions it rests on)
  • An individual whose tax prepayment calculation base (予定納税基準額) under Article 104(1) of the Income Tax Act (所得税法), plus 2.1% of it, is 150,000 yen or more must pay the special income tax for reconstruction on each advance payment of income tax (予定納税) together with that income tax, for each year from 2013 to 2047. The instalments that Act sets are still worked out on the base plus 2.1% of it, although the special tax itself is 1.1% of the base income tax for 2027 and later years. Special tax paid in advance is deducted from the special tax on the year's return, and any part that cannot be deducted is refunded when the return states it.This is the rule from 1 January 2027.(Art. 16(1), Art. 16(2), Art. 13(1), Art. 17(1)(iv), Art. 17(2)(ii), Art. 19(3), Suppl. Prov. Art. 88(1), Income Tax Act Art. 104(1)) (the provisions it rests on)
  • Anyone who must file a final income tax return (確定申告書) under the Income Tax Act provisions this Act lists must also file a special income tax for reconstruction return (復興特別所得税申告書) with the district director () by the same deadline, submitted together with the income tax return for the same year. It states the base income tax, the special tax on it, and that tax less what was withheld and paid in advance; the balance is paid to the State by the filing deadline, together with that year's income tax where income tax is also payable. A non-resident who must file the return of Article 172(1) of the Income Tax Act (所得税法), for salary or remuneration from which income tax was not withheld, must likewise file a special income tax for reconstruction return by that return's deadline and pay the special tax it shows by then, together with that year's income tax where that is also payable.(Art. 17(1), Art. 17(3), Art. 18(1), Art. 18(2), Art. 17(5), Art. 18(12), Art. 18(13), Income Tax Act Art. 172(1)) (the provisions it rests on)
  • The special corporate tax for reconstruction (復興特別法人税) was charged on corporations at 10% of their base corporation tax (基準法人税額) — the corporation tax worked out under the Corporation Tax Act (法人税法) and related laws, leaving out some of their provisions — and only for their taxable business years (課税事業年度): as a rule, the business years with a day in the two years from the start of the corporation's first business year beginning between 1 April 2012 and 31 March 2014; corporations set up, or first brought within the tax, in that period had other taxable business years, and in some cases the base of the last one was cut in proportion to its months. A corporation with a taxable amount had to file a return with the district director (税務署長) within two months after each such year ended (later where its corporation tax deadline was extended), and pay the tax by then.(Art. 40(1)(x), Art. 42(1), Art. 43(1), Art. 44(1), Art. 45(1), Art. 45(2), Art. 47(1), Art. 47(2), Art. 48(1), Art. 53(1), Art. 53(4), Art. 55(1)) (the provisions it rests on)
  • The Government may issue reconstruction bonds (復興債) to pay for reconstruction measures, despite Article 4(1) of the Public Finance Act (財政法), a separate Act, within the amounts the Diet () approves in each fiscal year's (年度) budget up to fiscal 2030, with the Diet approving each year what counts as reconstruction costs. Reconstruction bonds and the refunding bonds (借換国債) issued for them are to be redeemed by fiscal 2037.This is the rule until 31 December 2026.(Art. 69(1), Art. 69(4), Art. 69(5), Art. 70(1), Art. 71(1)) (the provisions it rests on)
  • The Government may issue reconstruction bonds (復興債) to pay for reconstruction measures, despite Article 4(1) of the Public Finance Act (財政法), a separate Act, within the amounts the Diet (国会) approves in each fiscal year's (年度) budget up to fiscal 2030, with the Diet approving each year what counts as reconstruction costs. Reconstruction bonds and the refunding bonds (借換国債) issued for them are to be redeemed by fiscal 2047.This is the rule from 1 January 2027.(Art. 69(1), Art. 69(4), Art. 69(5), Art. 70(1), Art. 71(1)) (the provisions it rests on)
  • Revenue from the two special taxes in fiscal years (年度) 2012 to 2037 pays for reconstruction and for redeeming the reconstruction bonds. Money transferred from the Fiscal Investment and Loan Program Special Account (財政投融資特別会計) in fiscal 2012 to 2022, and proceeds up to fiscal 2032 from selling the government's shares in Japan Tobacco (日本たばこ産業株式会社), Tokyo Metro (東京地下鉄株式会社) and Japan Post Holdings (日本郵政株式会社) moved into the Government Debt Consolidation Fund Special Account (国債整理基金特別会計), go to redeeming the bonds.This is the rule until 31 December 2026.(Art. 72(1), Art. 72(2), Art. 72(3), Art. 3(1), Art. 3-2(1), Art. 4(1), Art. 5(1), Art. 5-2(1)) (the provisions it rests on)
  • Revenue from the two special taxes in fiscal years (年度) 2012 to 2047 pays for reconstruction and for redeeming the reconstruction bonds. Money transferred from the Fiscal Investment and Loan Program Special Account (財政投融資特別会計) in fiscal 2012 to 2022, and proceeds up to fiscal 2032 from selling the government's shares in Japan Tobacco (日本たばこ産業株式会社), Tokyo Metro (東京地下鉄株式会社) and Japan Post Holdings (日本郵政株式会社) moved into the Government Debt Consolidation Fund Special Account (国債整理基金特別会計), go to redeeming the bonds.This is the rule from 1 January 2027.(Art. 72(1), Art. 72(2), Art. 72(3), Art. 3(1), Art. 3-2(1), Art. 4(1), Art. 5(1), Art. 5-2(1)) (the provisions it rests on)
Article 1 sets out what this Act covers (趣旨)
Special income tax for reconstructionBase income taxWithholdingYear-end adjustmentFiling a returnSpecial corporate tax for reconstructionReconstruction bondsPenalties

Contents

78 348 197 28 106

Amendments

A Japanese law is changed by another law or order that rewrites it — an . This law has 3 amendments on the way — , but . Its amendment history is below. The amendments this site has read the changes of are on this law's amendments page, provision by provision, in Japanese and English.

1 December 2026

in 2 months

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as it will read, on e-Gov

See what it changes (1 provision)

1 January 2027

in 3 months

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as it will read, on e-Gov

See what it changes (56 provisions)

Date not yet set

Not yet in force

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as it will read, on e-Gov

On 1 January of the year after another part of the amending law . The exact day is not fixed yet.

See what it changes (1 provision)
31 amendments already in force

Who it applies to

It applies to

  • Individuals who owe income tax: residents (居住者), including non-permanent residents (非永住者), and non-residents (非居住者), as the Income Tax Act (所得税法) defines them.(Art. 6(1)(i), Art. 6(1)(ii), Art. 6(1)(iii), Art. 8(1), Art. 10(1)(i), Art. 10(1)(ii)) (the provisions it rests on)
  • Domestic and foreign corporations that owe income tax, with associations or foundations without legal personality (人格のない社団等) treated as corporations. A trustee of a trust taxed as a corporation (法人課税信託) is treated as a separate person for each such trust and for its own assets.(Art. 6(1)(iv), Art. 6(1)(v), Art. 7(1), Art. 7(2), Art. 8(1)) (the provisions it rests on)
3 more
  • Anyone who must withhold income tax and pay it to the State — a payer of salary, for one — who must withhold and pay the special income tax for reconstruction with it.(Art. 8(2), Art. 28(1), Art. 30(1)) (the provisions it rests on)
  • Corporations, which owed the special corporate tax for reconstruction for their taxable business years (課税事業年度) — as a rule, those within two years from the start of their first business year beginning between 1 April 2012 and 31 March 2014. Associations or foundations without legal personality (人格のない社団等) and individuals who are trustees of a trust taxed as a corporation (法人課税信託) were treated as corporations.(Art. 40(1)(x), Art. 41(1), Art. 42(1), Art. 43(1), Art. 45(1)) (the provisions it rests on)
  • The Government (政府), which must fund reconstruction measures by cutting spending and using these taxes and non-tax revenue, and which may issue reconstruction bonds for it up to fiscal 2030. In fiscal 2012 to 2022 it could also transfer money from the Fiscal Investment and Loan Program Special Account (財政投融資特別会計) to the Government Debt Consolidation Fund Special Account (国債整理基金特別会計) towards redeeming them.(Art. 2(1), Art. 3(1), Art. 3-2(1), Art. 69(4), Art. 72(2)) (the provisions it rests on)
Special rules and exceptions (9)
  • Someone who does not have to file a special income tax for reconstruction return owes, instead of the tax worked out under Articles 12 to 14, the total of the special tax they paid in advance and the special tax that was or should have been withheld.(Art. 15(1)) (the provisions it rests on)
  • A resident filing a special income tax for reconstruction return whose foreign income taxes are more than the credit limit of Article 95(1) of the Income Tax Act (所得税法) may deduct the excess from the special tax, up to the part of the special tax that corresponds to foreign income, worked out as a Cabinet Order (政令) sets; the return must have a statement of the amounts attached.(Art. 14(1), Art. 14(3)) (the provisions it rests on)
  • Certain dividends and other income that the Act on Reciprocal Exemption of Income Tax for Foreign Residents (外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律), a separate Act, applies to are not charged the special income tax and not withheld on (Articles 9 and 26 to 28 do not apply); for some of that income, only the withholding rule of Article 28 does not apply.(Art. 33(4), Art. 33(4)(i)) (the provisions it rests on)
  • Someone who files a special income tax for reconstruction return under Article 17(1) and pays at least half of the special tax due on it by the payment deadline may put off paying the rest until 31 May of the year they paid, but only if they file a deferment notice (延納届出書) with the district director () by that deadline; interest tax (利子税) is charged on the amount put off, for the days it is put off. Where the district director permits income tax to be paid later under Article 132(1) of the Income Tax Act (所得税法), the director also permits the special tax equal to 2.1% of that income tax to be paid later.This is the rule until 31 December 2026.(Art. 18(4), Art. 18(5), Art. 18(6), Income Tax Act Art. 131(2), Income Tax Act Art. 131(3)) (the provisions it rests on)
  • Someone who files a special income tax for reconstruction return under Article 17(1) and pays at least half of the special tax due on it by the payment deadline may put off paying the rest until 31 May of the year they paid, but only if they file a deferment notice (延納届出書) with the district director (税務署長) by that deadline; interest tax (利子税) is charged on the amount put off, for the days it is put off. Where the district director permits income tax to be paid later under Article 132(1) of the Income Tax Act (所得税法), the director also permits the special tax equal to 1.1% of that income tax to be paid later. The 1.1% applies to income tax for 2027 and later years; earlier years stay under the rule before the change.This is the rule from 1 January 2027.(Art. 18(4), Art. 18(5), Suppl. Prov. Art. 88(1), Income Tax Act Art. 131(2), Income Tax Act Art. 131(3)) (the provisions it rests on)
  • Where income tax on someone leaving Japan is deferred under Article 137-2 of the Income Tax Act (所得税法), the special income tax on it is deferred too — but only if, by the time they leave, they have filed a notice naming a tax agent (納税管理人) under Article 117(2) of the Act on General Rules for National Taxes (国税通則法), and they give security for the special tax by the return's deadline. The deferral runs until four months after whichever comes first: five years from leaving (ten, where the Income Tax Act extends the income tax deferral), or the day a case that Act counts as coming back (帰国等) arises, such as coming back to live in Japan.(Art. 18(7), Art. 18(8), Income Tax Act Art. 137-2(1), Income Tax Act Art. 60-2(6)(i)) (the provisions it rests on)
  • In its taxable business years (課税事業年度), a corporation deducted from its special corporate tax for reconstruction the special income tax for reconstruction charged on the income Article 10(1)(iv) lists (for a foreign corporation, some of the income in item (v)), as a Cabinet Order (政令) sets — but only where its return had a statement of the amount attached, and not on the income of a public-interest corporation or an association without legal personality (人格のない社団等) from activities other than profit-making business. Any amount that could not be deducted was refunded.(Art. 49(1), Art. 49(2), Art. 49(4), Art. 49(5), Art. 10(1)(iv), Art. 56(1)) (the provisions it rests on)
  • Dividends on which a tax treaty (租税条約) limits the tax to a rate at or below the rate of the Income Tax Act or the Act on Special Measures Concerning Taxation (租税特別措置法), or exempts them from income tax and this special tax, are not charged the special income tax and not withheld on (Articles 9 and 26 to 28 do not apply); for some of them, only the withholding rule of Article 28 does not apply. Which dividends these are is set by the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律), a separate Act.(Art. 33(9)(i)) (the provisions it rests on)
  • In a corporation's business years other than its taxable business years (課税事業年度), the special income tax for reconstruction charged on the income Article 10(1)(iv) lists (for a foreign corporation, the matching income of its kind) is treated, under the Corporation Tax Act (法人税法), a separate Act, as the income tax on that income that Article 68(1) of that Act refers to. A Cabinet Order (政令) sets what else is needed.(Art. 33(2), Art. 10(1)(iv), Corporation Tax Act Art. 68(1), Corporation Tax Act Art. 141(1)) (the provisions it rests on)
How it is enforced (7)
  • Evading the special income tax for reconstruction by deception or other wrongful acts is punishable by imprisonment () of up to 10 years, a fine of up to 10 million yen, or both, and the fine can rise to the amount evaded where that is more than 10 million yen. Evading it by not filing a return by its deadline is punishable by up to 5 years, a fine of up to 5 million yen (or up to the amount evaded, where that is more), or both.(Art. 34(1), Art. 34(2), Art. 34(3), Art. 34(4)) (the provisions it rests on)
  • Anyone who, by deception or other wrongful acts, escapes special income tax for reconstruction that should have been withheld faces up to 10 years' imprisonment (拘禁刑), a fine of up to 1 million yen (or up to the amount escaped, where that is more), or both. A payer who does not pay to the State the special tax it must withhold and pay faces up to 10 years, a fine of up to 2 million yen (or up to the amount unpaid, where that is more), or both.(Art. 35(1), Art. 35(2), Art. 36(1), Art. 36(2)) (the provisions it rests on)
  • Not filing a special income tax for reconstruction return by its deadline without good reason — a non-resident's return under Article 17(5) included — is punishable by up to one year's imprisonment (拘禁刑) or a fine of up to 500,000 yen; the penalty may be waived in light of the circumstances.(Art. 37(1)) (the provisions it rests on)
  • Officials investigating either special tax may question people, inspect books and records, and ask for them to be produced, under provisions of the Act on General Rules for National Taxes (国税通則法) that this Act applies. Refusing to answer or answering falsely, obstructing an inspection, or without good reason not producing records asked for, or producing false ones, is punishable by up to one year's imprisonment (拘禁刑) or a fine of up to 500,000 yen.(Art. 32(1), Art. 38(1)(i), Art. 38(1)(ii), Art. 62(1), Art. 67(1)(i), Art. 67(1)(ii)) (the provisions it rests on)
  • Where a corporation's representative, or an agent or employee of a corporation or individual, commits one of these offences in its business or concerning its property, the corporation or individual is fined under the same article as well as the offender.(Art. 39(1)) (the provisions it rests on)
  • A reassessment (更正) or determination (決定) of the special income tax is made together with the reassessment or determination of the income tax for the same year. The district director () refunds the special tax shown on a return as overpaid through withholding, together with any income tax refunded for the same year. Any part of that withheld special tax the payer has not yet paid to the State is not refunded until it is paid.(Art. 22(1), Art. 19(1), Art. 19(2), Art. 19(5)) (the provisions it rests on)
  • For the special corporate tax for reconstruction, the representative, agent or employee who evaded it by deception faces up to 10 years' imprisonment (拘禁刑), a fine of up to 10 million yen (or up to the amount evaded, where that is more), or both; one who evaded it by not filing, up to 5 years, a fine of up to 5 million yen (or up to the amount evaded, where that is more), or both; and not filing by the deadline without good reason, up to one year or a fine of up to 500,000 yen, which may be waived in light of the circumstances. The corporation is fined as well.(Art. 64(1), Art. 64(2), Art. 64(3), Art. 64(4), Art. 65(1), Art. 68(1)) (the provisions it rests on)

How it connects to other laws

Cites this lawLawThis law cites it

It also names 27 laws not yet held here.

Where the translation comes from

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The Ministry of Justice's translation is shown only where the Japanese it translates matches the law in force today. Everywhere else the English is a machine translation, marked on the paragraph itself.

Only the Japanese is the law, and no lawyer has reviewed the machine translation.

Sources

Everything this page rests on

  • e-Gov (Digital Agency)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 — the text in force from 2026-04-01Original
  • e-Gov (Digital Agency)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 — revision historyOriginal
  • Machine translation, not official
  • Written for this site with AIEnglish titles of amending laws, written for this site
  • Written for this site with AIEnglish titles of cited laws, written for this site
  • Written for this site with AIDescriptions of each law, written for this site
  • Worked out by this site from e-Gov's text