①The revenue from the special taxes for reconstruction during the period from fiscal 2012 to fiscal 2037 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).

②The transfers from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account under the provisions of Article 3 during the period from fiscal 2012 to fiscal 2015, and the transfers from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account under the provisions of Article 3-2 during the period from fiscal 2016 to fiscal 2022, are to be used to finance redemption costs.

③The revenue arising by the end of fiscal 2032 from the disposal of the following shares is to be used to finance redemption costs:

④Beyond the revenue prescribed in the preceding three paragraphs, in each fiscal year from fiscal 2011 to fiscal 2032, the revenue from the disposal of national property and other revenue other than tax revenue that falls within the scope approved by the Diet is to be used to finance reconstruction costs and redemption costs.

①The revenue from the special income tax for reconstruction in fiscal 2037 is to be used first to finance redemption costs, and, if any remains, to finance the costs required for the redemption of public bonds other than reconstruction bonds (excluding public bonds issued pursuant to the provisions of the proviso to Article 4, paragraph (1) of the Public Finance Act (including refunding bonds pertaining to those public bonds)).

②If the redemption of the reconstruction bonds issued up to a fiscal year that is fiscal 2036 or earlier has been completed in that fiscal year, the provisions of the preceding paragraph apply mutatis mutandis to the revenue from the special taxes for reconstruction arising during the period from that fiscal year to fiscal 2036, the revenue from the disposal of the shares set forth in the items of paragraph (3) of the preceding Article, and the revenue from the disposal of national property prescribed in paragraph (4) of that Article and other revenue other than tax revenue.

①Reconstruction bonds are not deemed to be national government bonds with regard to the application of the provisions of Article 42, paragraph (2) of the Special Accounts Act.

②With regard to the application of the provisions of Article 42, paragraph (4) of the Special Accounts Act to reconstruction bonds, the term "general account" in that paragraph is deemed to be replaced with "Special Account for Reconstruction from the Great East Japan Earthquake".

③Reconstruction bonds issued, pursuant to the provisions of Article 70, on or after April 1 of the fiscal year following each fiscal year are deemed to have been issued on March 31 of each of those fiscal years with regard to the application of the provisions of Article 42, paragraph (4) of the Special Accounts Act.