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 Article 2 of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake (Act No. 76 of 2011) 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東日本大震災復興基本法（平成二十三年法律第七十六号）第二条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。