# 災害対策基本法 / Basic Act on Disaster Management — 第百二条 (Article 102)

This is the Markdown twin of https://japanlaw.org/en/disaster-management-act/art-102. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 災害対策基本法 (Basic Act on Disaster Management), 昭和三十六年法律第二百二十三号
- English title "Basic Act on Disaster Management": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百二条 (Article 102)（起債の特例） — address `art-102`
- Text in force since: 2026-11-02
- URL (the page that opens at this provision): https://japanlaw.org/en/disaster-management-act/art-102
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/336AC0000000223/art-102
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第百二条（起債の特例） — (Special Provisions for Issuing Bonds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-102 · https://japanlaw.org/en/disaster-management-act/art-102 · https://japanlaw.org/l/336AC0000000223/art-102</sup>

**第一項**  次の各号に掲げる場合においては、政令で定める地方公共団体は、政令で定める災害の発生した日の属する年度及びその翌年度以降の年度で政令で定める年度に限り、地方財政法（昭和二十三年法律第百九号）第五条の規定にかかわらず、地方債をもつてその財源とすることができる。
<sup>art-102/par-1 · https://japanlaw.org/en/disaster-management-act/art-102/par-1 · https://japanlaw.org/l/336AC0000000223/art-102/par-1</sup>
In the cases set forth in each of the following items, a local government provided for by Cabinet Order may issue local government bonds as a financial resource exclusively for the fiscal year of the occurrence of a disaster as provided for by Cabinet Order and any subsequent fiscal years provided for by Cabinet Order, notwithstanding the provisions of Article 5 of the Local Government Finances Act (Act No. 109 of 1948):
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  地方税、使用料、手数料その他の徴収金で総務省令で定めるものの当該災害のための減免で、その程度及び範囲が被害の状況に照らし相当と認められるものによつて生ずる財政収入の不足を補う場合
  <sup>art-102/par-1/item-1 · https://japanlaw.org/en/disaster-management-act/art-102/par-1/item-1 · https://japanlaw.org/l/336AC0000000223/art-102/par-1/item-1</sup>
  to cover a deficit in fiscal revenue arising as a result of reductions or releases of local taxes, royalties, fees, and other collections as provided for by Order of the Ministry of Internal Affairs and Communications in relation to the disaster, in the amount considered commensurate with the degree and scope of damage wrought by the disaster;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  災害予防、災害応急対策又は災害復旧で総務省令で定めるものに通常要する費用で、当該地方公共団体の負担に属するものの財源とする場合
  <sup>art-102/par-1/item-2 · https://japanlaw.org/en/disaster-management-act/art-102/par-1/item-2 · https://japanlaw.org/l/336AC0000000223/art-102/par-1/item-2</sup>
  to provide financial resources for the portion of expenses borne by a local government out of the expenses normally required for disaster prevention, emergency disaster control measures, or disaster recovery efforts provided for by Order of the Ministry of Internal Affairs and Communications.
  <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "to provide financial resources for the portion of expenses borne by a local government in the general account of expenses normally required for disaster management, emergency disaster control measures, or disaster recovery efforts provided for by Order of the Ministry of Internal Affairs and Communications." — https://www.japaneselawtranslation.go.jp/en/laws/view/4171/tb</sup>

**第二項**  前項の地方債は、国が、その資金事情の許す限り、財政融資資金をもつて引き受けるものとする。
<sup>art-102/par-2 · https://japanlaw.org/en/disaster-management-act/art-102/par-2 · https://japanlaw.org/l/336AC0000000223/art-102/par-2</sup>
Insofar as its financial situation allows, the State is to accept local government bonds provided for in the preceding paragraph using fiscal loan funds.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第一項の規定による地方債を財政融資資金で引き受けた場合における当該地方債の利息の定率、償還の方法その他地方債に関し必要な事項は、政令で定める。
<sup>art-102/par-3 · https://japanlaw.org/en/disaster-management-act/art-102/par-3 · https://japanlaw.org/l/336AC0000000223/art-102/par-3</sup>
When the relevant local government bonds have been accepted with fiscal loan funds, the fixed interest rate, method of redemption, and other necessary matters relating to local government bonds provided for under paragraph (1) are prescribed by Cabinet Order.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-102/par-1: 地方財政法（昭和二十三年法律第百九号）第五条 → e-Gov law 323AC0000000109, 第五条 (Article 5), art-5 — not held in this collection
- art-102/par-2: 前項 → 災害対策基本法 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/disaster-management-act/art-102/par-1 · https://japanlaw.org/l/336AC0000000223/art-102/par-1
- art-102/par-3: 第一項 → 災害対策基本法 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/disaster-management-act/art-102/par-1 · https://japanlaw.org/l/336AC0000000223/art-102/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 災害対策基本法 第百二条第二項（起債の特例） — https://japanlaw.org/en/disaster-management-act/art-102/par-2 · https://japanlaw.org/l/336AC0000000223/art-102/par-2
- 災害対策基本法 第百二条第三項（起債の特例） — https://japanlaw.org/en/disaster-management-act/art-102/par-3 · https://japanlaw.org/l/336AC0000000223/art-102/par-3
- 災害対策基本法 附則第三条第一項（災害対策基本法の一部改正に伴う経過措置） — https://japanlaw.org/en/disaster-management-act/suppl-4251-54/art-3/par-1 · https://japanlaw.org/l/336AC0000000223/suppl-4251-54/art-3/par-1

---

## Sources

- claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Basic Act on Disaster Management, written 2026-11-03
- e-Gov 法令検索, Digital Agency (デジタル庁) — 災害対策基本法 — the text in force from 2026-11-02 (https://laws.e-gov.go.jp/law/336AC0000000223/20261102_508AC0000000062), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Basic Act on Disaster Management (災害対策基本法), Article 102, paragraph (1), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4171/tb), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Basic Act on Disaster Management — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4171/tb), retrieved 2026-11-02
- This site's parser, version 221 — 災害対策基本法 — structure, counts, cross-references and defined terms, computed 2026-11-02
