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on 1 December 2026, in 2 months

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）

Amended by

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 amended, on e-Gov

The same amending law also changes

1 provision in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 12 · Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages附則第十二条（公的年金等に係る源泉徴収に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 12, paragraph (2)

    The provisions of Article 28, paragraph (9) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 12 (referred to as "the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in Article 88, paragraphs (3) and (4) of the Supplementary Provisions) and Article 28, paragraph (11) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake apply mutatis mutandis to cases where income tax and special income tax for reconstruction have been appropriated or refunded pursuant to the provisions of paragraph (2) or (3) of the preceding Article as applied with the replacement of terms pursuant to the provisions of the preceding paragraph.

    第十二条の規定による改正前の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（附則第八十八条第三項及び第四項において「旧特別措置法」という。）第二十八条第九項及び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第二十八条第十一項の規定は、前項の規定により読み替えて適用する前条第二項又は第三項の規定による所得税及び復興特別所得税の充当又は還付があった場合について準用する。