Reconstruction 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.
復興債は、特別会計法第四十二条第二項の規定の適用については、国債とみなさない。
With 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".
復興債に係る特別会計法第四十二条第四項の規定の適用については、同項中「一般会計」とあるのは、「東日本大震災復興特別会計」とする。
Reconstruction 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.