②In light of the circumstances in which the costs expected to arise from the increase in the national treasury's share of basic pension, which had been appropriated in the initial budget for fiscal 2011, were reduced in the General Account Supplementary Budget (No. 1) for that fiscal year in order to secure the financial resources necessary to respond to the Great East Japan Earthquake, those costs appropriated in the General Account Supplementary Budget (No. 3) for that fiscal year are deemed to be reconstruction costs, and the provisions of the preceding paragraph apply to them.

③If, in fiscal 2011, a new supplementary budget is prepared after the preparation of the General Account Supplementary Budget (No. 3) and reconstruction costs are appropriated in that supplementary budget, the provisions of paragraph (1) apply to the financing of those reconstruction costs.

④In each fiscal year from fiscal 2012 to fiscal 2030, notwithstanding the provisions of Article 4, paragraph (1) of the Public Finance Act, the government may issue public bonds to finance reconstruction costs, within the limit of the amount approved by the Diet by means of the budget for each fiscal year.

⑤The scope of the reconstruction costs prescribed in paragraph (1), paragraph (3), and the preceding paragraph must be approved by the Diet for each fiscal year.

⑥The provisions of the proviso to Article 4, paragraph (1) of the Public Finance Act do not apply to the reconstruction costs prescribed in paragraphs (1), (3), and (4).