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
Chapter IV Special Income Tax for Reconstruction (Articles 14 to 17)
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Article 14, paragraph (1)（外国税額の控除）Credit for Foreign TaxesChanged
If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 95, paragraph (1) of the Income Tax Act in any year from 2013 to 20372047, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount of special income tax for reconstruction for that year calculated by applying the provisions of the preceding two Articles.
Article 14, paragraph (2)（外国税額の控除）Credit for Foreign TaxesChanged
If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-6, paragraph (1) of the Income Tax Act in any year from 2017 to 20372047, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding two Articles were applied by treating as the base income tax amount only the amount of income tax calculated, pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in that paragraph.
The provisions of the preceding two paragraphs apply only if a return of special income tax for reconstruction, an amended return, or a written request for reassessment is accompanied by a document stating the amount of credit-eligible foreign income tax, etc. (meaning the amount of credit-eligible foreign income tax as prescribed in Article 95, paragraph (1) of the Income Tax Act or the amount of credit-eligible foreign income tax as prescribed in Article 165-6, paragraph (1) of that Act; the same applies hereinafter in this paragraph), the amount to be deducted under the preceding two paragraphs, and the details of the calculation of that amount. In such a case, the amount of credit-eligible foreign income tax, etc. that forms the basis for calculating the amount to be deducted under those provisions is limited to the amount stated in that document as the amount of credit-eligible foreign income tax, etc., except in the case where the district director finds that there are special circumstances.
Special Provisions on the Amount of Tax If No Return of Special Income Tax for Reconstruction Is Filed（復興特別所得税申告書の提出がない場合の税額の特例）
Article 15, paragraph (1)
The amount of special income tax for reconstruction imposed on a person who is not obligated to file a return of special income tax for reconstruction is, instead of the amount of special income tax for reconstruction calculated under the provisions of Article 12 through the preceding Article, the sum total of that person's prepaid special tax amount as prescribed in Article 17, paragraph (4) for the relevant year and the amount of special income tax for reconstruction that has been or is to be collected through withholding.
An individual for whom the sum total of the deducted amount as prescribed in Article 104, paragraph (1) of the Income Tax Act for any year from 2013 to 20372047 and the amount calculated by multiplying that deducted amount by 2.1 percent is 150,000 yen or more must pay to the national government the special income tax for reconstruction pertaining to the income tax to be paid under that paragraph or Article 107, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), together with that income tax.
The If there is special income tax for reconstruction to be paid under the preceding paragraph, with regard to the application of the provisions of Part II, Chapter V, Section 1 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the special income tax for reconstruction to be paid under the preceding paragraph. In such a case, the term "deducted amount" in Article 104, paragraph (1) of that Act is deemed to be replaced with "the sum total of the deducted amount and the amount calculated by multiplying that amount by 2.1 percent"; the term "income tax" in that paragraph is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "income tax" in Article 107, paragraph (1) of that Act is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "amount calculated" in Article 111, paragraph (4) of that Act is deemed to be replaced with "the sum total of the amount calculated and the amount calculated by multiplying that amount by 2.1 percent"; and the term "income tax" in the provisions of Article 114, paragraphs (1) through (3) and Article 115 of that Act is deemed to be replaced with "income tax and special income tax for reconstruction".
If special income tax for reconstruction and income tax have been paid under paragraph (1), special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.
The method of processing any fraction of less than one yen in an amount deemed to have been paid under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.
A person who is required to file a final return pursuant to the provisions of Article 120, paragraph (1) of the Income Tax Act, Article 124, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) of that Act), Article 125, paragraph (1), Article 126, paragraph (1), or Article 127, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) must file a return stating the following matters with the district director by the deadline for filing that final return:
the base income tax amount pertaining to the final return for the relevant year;
その年分の確定申告書に係る基準所得税額
Article 17, paragraph (1), item (ii)（課税標準及び税額の申告）
the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 through Article 14 to the base income tax amount set forth in the preceding item;
if there is an amount of special income tax for reconstruction that has been or is to be collected through withholding together with the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) of the Income Tax Act for the relevant year (or, if that amount of special income tax for reconstruction includes an amount to be refunded because a return for absence from Japan (meaning a return of special income tax for reconstruction filed together with a final return under Article 127, paragraphs (1) through (3) of that Act; the same applies hereinafter in this paragraph and paragraph (4)) has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, or any other amount specified by Cabinet Order, the amount remaining after deducting that amount; referred to as the "withheld special tax amount" in this item, the following item, and item (i) of the following paragraph), the amount obtained by deducting that withheld special tax amount from the amount of special income tax for reconstruction set forth in the preceding item;
if there is a prepaid special tax amount for the relevant year, the amount obtained by deducting that prepaid special tax amount from the amount of special income tax for reconstruction set forth in item (ii) (or, if there is a withheld special tax amount, from the amount set forth in the preceding item);
the basis for calculating the amounts set forth in the preceding items, and other matters specified by Ministry of Finance Order.
前各号に掲げる金額の計算の基礎その他財務省令で定める事項
Article 17, paragraph (2)（課税標準及び税額の申告）
A person who files a final return (excluding the final return prescribed in the preceding paragraph) must file with the district director a return stating the following matters, in addition to the matters set forth in the items of that paragraph:
if there is any withheld special tax amount that could not be fully deducted in calculating the amount set forth in item (iii) of the preceding paragraph, the amount that could not be fully deducted;
if there is any prepaid special tax amount that could not be fully deducted in calculating the amount set forth in item (iv) of the preceding paragraph, the amount that could not be fully deducted;
the basis for calculating the amounts set forth in the preceding two items, and other matters specified by Ministry of Finance Order.
前二号に掲げる金額の計算の基礎その他財務省令で定める事項
Article 17, paragraph (3)（課税標準及び税額の申告）
A return of special income tax for reconstruction, amended return, or written request for reassessment pertaining to special income tax for reconstruction for a year must be filed together with the final return, amended return, or written request for reassessment pertaining to income tax for the same year as that special income tax for reconstruction.
The prepaid special tax amount prescribed in paragraph (1), item (iv) and paragraph (2), item (ii) means the sum total of the following amounts of tax (or, if those amounts of tax include an amount to be refunded because a return for absence from Japan has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, the amount remaining after deducting that amount):
the amount of special income tax for reconstruction to be paid under paragraph (1) of the preceding Article;
前条第一項の規定により納付すべき復興特別所得税の額
Article 17, paragraph (4), item (ii)（課税標準及び税額の申告）
the amount of special income tax for reconstruction that has been paid or is to be paid under the following Article or Article 35, paragraph (2) of the Act on General Rules for National Taxes because, in the relevant year, a return for absence from Japan has been filed or a reassessment or determination has been made of special income tax for reconstruction pertaining to a return for absence from Japan.
A person who is required to file a return under Article 172, paragraph (1) of the Income Tax Act (referred to as a "nonresident's salary return" in this paragraph) must file with the district director, by the deadline for filing that nonresident's salary return, a return stating the following matters pertaining to the nonresident's salary return for the relevant year:
the amount of income tax set forth in Article 172, paragraph (1), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
the amount of income tax set forth in Article 172, paragraph (1), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
the amount obtained by deducting the amount of special income tax for reconstruction set forth in the preceding item from the amount of special income tax for reconstruction set forth in item (i);
第一号に掲げる復興特別所得税の額から前号に掲げる復興特別所得税の額を控除した金額
Article 17, paragraph (5), item (iv)（課税標準及び税額の申告）
if the person makes the election referred to in Article 171 of the Income Tax Act with regard to severance pay or other such compensation as prescribed in that Article, the following matters:
the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);
the amount obtained by deducting the amount of special income tax for reconstruction set forth in (b) from the amount of special income tax for reconstruction set forth in (a);
イに掲げる復興特別所得税の額からロに掲げる復興特別所得税の額を控除した金額
Article 17, paragraph (5), item (v)（課税標準及び税額の申告）
the basis for calculating the amounts set forth in item (i) and item (iv), (a), and other matters specified by Ministry of Finance Order.
第一号及び前号イに掲げる金額の計算の基礎その他財務省令で定める事項
Article 17, paragraph (6)（課税標準及び税額の申告）
A person who files a return under Article 173, paragraph (1) of the Income Tax Act must file with the district director a return stating the following matters pertaining to that return for the relevant year:
the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);
the amount obtained by deducting the amount of special income tax for reconstruction set forth in item (i) from the amount of special income tax for reconstruction set forth in the preceding item;
前号に掲げる復興特別所得税の額から第一号に掲げる復興特別所得税の額を控除した金額
Article 17, paragraph (6), item (iv)（課税標準及び税額の申告）
the basis for calculating the amount set forth in item (i), and other matters specified by Ministry of Finance Order.
第一号に掲げる金額の計算の基礎その他財務省令で定める事項
Article 17, paragraph (7)（課税標準及び税額の申告）Filing of Return on Tax Base and Amount of TaxChanged
The provisions of paragraph (3) apply mutatis mutandis to a return under paragraph (5) (including a return filed after the deadline pertaining to that return) or a return under the preceding paragraph pertaining to special income tax for reconstruction for a year, or to an amended return or written request for reassessment pertaining to those returns. In such a case, the phrase "final return, amended return, or" in paragraph (3) is deemed to be replaced with "return under Article 172, paragraph (1) of the Income Tax Act (including a return filed after the deadline pertaining to that return) or return under Article 173, paragraph (1) of that Act, or amended return pertaining to those returns or".