Supplementary Provisions, Article 77Delegation to Orders
第七十七条（命令への委任）
In addition to what is provided for in Article 65 of the Supplementary Provisions through the preceding Article, matters necessary for the calculation and payment of the special grant and for the application of these provisions are specified by order.
附則第六十五条から前条までに定めるもののほか、特別交付金の算定及び交付その他これらの規定の適用に関し必要な事項は、命令で定める。
special grantmachine translation
「特別交付金」
The special grant compensating local governments for local tax revenue lost to COVID-19 measures (新型コロナウイルス感染症対策地方税減収補塡特別交付金), which the national government pays prefectures and municipalities from fiscal 2021 to fiscal 2026 to make up for the fixed assets tax (固定資産税) and city planning tax (都市計画税) revenue they lose through the tax base special measures of Article 63 of the supplementary provisions (附則) and of Article 64 of the supplementary provisions as Act No. 7 of 2021 kept it in force.
Short name set inSupplementary Provisions, Article 65, paragraph (1)