Article 72, paragraph (1)（復興特別税の収入の使途等）Use, etc. of Revenue from the Special Taxes for ReconstructionChanged
The revenue from the special taxes for reconstruction during the period from fiscal 2012 to fiscal 20372047 is to be used to finance reconstruction costs and redemption costs (meaning the costs required for the redemption of reconstruction bonds (including refunding bonds pertaining to those reconstruction bonds; the same applies in the following Article, Article 74, paragraph (1), and Article 18 of the Supplementary Provisions) (excluding, if refunding bonds have been issued, the part covered by the proceeds of those refunding bonds); the same applies hereinafter).
平成二十四年度から令和二十九年度までの間における復興特別税の収入は、復興費用及び償還費用（復興債（当該復興債に係る借換国債を含む。次条、第七十四条第一項及び附則第十八条において同じ。）の償還に要する費用（借換国債を発行した場合においては、当該借換国債の収入をもって充てられる部分を除く。）をいう。以下同じ。）の財源に充てるものとする。