# 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 / Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
- 平成二十三年法律第百十七号 · Act
- English title "Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake": claude-opus-5
- Text in force since: 2026-04-01
- URL: https://japanlaw.org/en/reconstruction-funding-act
- Permanent URL: https://japanlaw.org/l/423AC0000000117
- 78 articles in the main text, 81 in the 附則 (supplementary provisions).
- English: 345 of 348 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
Every provision is addressable on its own, down to the item, and carries
its address and both URLs on the line under it: the page that opens at it —
https://japanlaw.org/en/reconstruction-funding-act/art-1 — and the permanent form —
https://japanlaw.org/l/423AC0000000117/art-1. As Markdown: https://japanlaw.org/md/en/reconstruction-funding-act/art-1.
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## 第一章 総則 — Chapter I General Provisions
heading: machine translation, not official
ch-1 · https://japanlaw.org/en/reconstruction-funding-act/ch-1 · https://japanlaw.org/l/423AC0000000117/ch-1
### 第一条（趣旨） — Purpose
caption: machine translation, not official
art-1 · https://japanlaw.org/en/reconstruction-funding-act/art-1 · https://japanlaw.org/l/423AC0000000117/art-1
**第一項** この法律は、東日本大震災（平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害をいう。以下同じ。）からの復興を図ることを目的として東日本大震災復興基本法（平成二十三年法律第七十六号）第二条に定める基本理念に基づき平成二十三年度から令和十二年度までの間において実施する施策（以下「復興施策」という。）に必要な財源を確保するための特別措置として、財政投融資特別会計からの国債整理基金特別会計への繰入れ並びに日本たばこ産業株式会社、東京地下鉄株式会社及び日本郵政株式会社の株式の所属替等の措置を講ずるとともに、復興特別所得税及び復興特別法人税（以下「復興特別税」という。）を創設するほか、当該財源についての公債の発行に関する措置等を定めるものとする。
art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/art-1/par-1
This Act is to take measures such as the transfer of funds from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account and the reassignment, etc. of the shares of Japan Tobacco Inc., Tokyo Metro Co., Ltd., and Japan Post Holdings Co., Ltd., to create the special income tax for reconstruction and the special corporation tax for reconstruction (hereinafter referred to as the "special taxes for reconstruction"), and to prescribe measures concerning the issuance of public bonds for those financial resources and other matters, as special measures for securing the financial resources necessary for the measures to be implemented during the period from fiscal 2011 to fiscal 2030 based on the basic principles prescribed in Article 2 of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake (Act No. 76 of 2011) for the purpose of achieving reconstruction from the Great East Japan Earthquake (meaning the disaster caused by the 2011 off the Pacific coast of Tohoku Earthquake that occurred on March 11, 2011 and the accident at a nuclear power station that accompanied it; the same applies hereinafter) (hereinafter referred to as "reconstruction measures").
machine translation, not official
### 第二条（基本原則） — Basic Principles
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art-2 · https://japanlaw.org/en/reconstruction-funding-act/art-2 · https://japanlaw.org/l/423AC0000000117/art-2
**第一項** 政府は、復興施策に要する費用（平成二十三年度の一般会計補正予算（第１号）及び一般会計補正予算（第２号）に計上された費用を除き、第七十条に規定する復興債の収入をもって充てられる費用を含む。）の財源については、東日本大震災復興基本法第七条第一号に基づく歳出の削減並びに第七十二条第一項に定める復興特別税の収入、同条第二項に定める財政投融資特別会計からの国債整理基金特別会計への繰入金、同条第三項に定める株式の処分による収入及び同条第四項に定める国有財産の処分による収入その他の租税収入以外の収入を活用して、確保するものとする。
art-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-2/par-1
The government is to secure the financial resources for the costs required for reconstruction measures (excluding the costs appropriated in the General Account Supplementary Budget (No. 1) and the General Account Supplementary Budget (No. 2) for fiscal 2011, and including the costs to be covered by the proceeds of the reconstruction bonds prescribed in Article 70) by making use of the reduction of expenditure based on Article 7, item (i) of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake, and the revenue from the special taxes for reconstruction prescribed in Article 72, paragraph (1), the transfers from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account prescribed in paragraph (2) of that Article, the revenue from the disposal of shares prescribed in paragraph (3) of that Article, and the revenue from the disposal of national property prescribed in paragraph (4) of that Article and other revenue other than tax revenue.
machine translation, not official
## 第二章 財政投融資特別会計からの国債整理基金特別会計への繰入れ — Chapter II Transfer from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account
heading: machine translation, not official
ch-2 · https://japanlaw.org/en/reconstruction-funding-act/ch-2 · https://japanlaw.org/l/423AC0000000117/ch-2
### 第三条（財政投融資特別会計財政融資資金勘定からの国債整理基金特別会計への繰入れ） — Transfer from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-3 · https://japanlaw.org/en/reconstruction-funding-act/art-3 · https://japanlaw.org/l/423AC0000000117/art-3
**第一項** 政府は、平成二十四年度から平成二十七年度までの間において、特別会計に関する法律（平成十九年法律第二十三号。以下「特別会計法」という。）第五十八条第三項の規定にかかわらず、財政投融資特別会計財政融資資金勘定から、予算で定めるところにより、国債整理基金特別会計に繰り入れることができる。
art-3/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-3/par-1 · https://japanlaw.org/l/423AC0000000117/art-3/par-1
During the period from fiscal 2012 to fiscal 2015, notwithstanding the provisions of Article 58, paragraph (3) of the Act on Special Accounts (Act No. 23 of 2007; hereinafter referred to as the "Special Accounts Act"), the government may transfer funds from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account, as provided for in the budget.
machine translation, not official
**第二項** 前項の規定による繰入金は、財政投融資特別会計財政融資資金勘定の歳出とし、当該繰入金に相当する金額を特別会計法第五十八条第一項の積立金から同勘定の歳入に繰り入れるものとする。
art-3/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-3/par-2 · https://japanlaw.org/l/423AC0000000117/art-3/par-2
The transfers under the preceding paragraph are to be expenditure of the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account, and an amount equivalent to those transfers is to be transferred from the reserve fund referred to in Article 58, paragraph (1) of the Special Accounts Act to the revenue of that Account.
machine translation, not official
**第三項** 前項に規定する繰入金に相当する金額は、特別会計法第五十六条第一項の繰越利益の額から減額して整理するものとする。
art-3/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-3/par-3 · https://japanlaw.org/l/423AC0000000117/art-3/par-3
The amount equivalent to the transfers prescribed in the preceding paragraph is to be accounted for by deducting it from the amount of the profit carried forward referred to in Article 56, paragraph (1) of the Special Accounts Act.
machine translation, not official
### 第三条の二（財政投融資特別会計投資勘定からの国債整理基金特別会計への繰入れ） — Transfer from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-3-2 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2 · https://japanlaw.org/l/423AC0000000117/art-3-2
**第一項** 政府は、平成二十八年度から令和四年度までの間において、財政投融資特別会計投資勘定から、予算で定めるところにより、国債整理基金特別会計に繰り入れることができる。
art-3-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-1
During the period from fiscal 2016 to fiscal 2022, the government may transfer funds from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account, as provided for in the budget.
machine translation, not official
**第二項** 前項の規定による繰入金は、財政投融資特別会計投資勘定の歳出とする。
art-3-2/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-2
The transfers under the preceding paragraph are to be expenditure of the Investment Account of the Fiscal Investment and Loan Program Special Account.
machine translation, not official
**第三項** 前項に規定する繰入金に相当する金額は、特別会計法第五十七条第四項の利益積立金の額から減額して整理するものとする。
art-3-2/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-3 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-3
The amount equivalent to the transfers prescribed in the preceding paragraph is to be accounted for by deducting it from the amount of the retained earnings reserve referred to in Article 57, paragraph (4) of the Special Accounts Act.
machine translation, not official
## 第三章 日本たばこ産業株式会社、東京地下鉄株式会社及び日本郵政株式会社の株式の国債整理基金特別会計への所属替等 — Chapter III Reassignment, etc. of the Shares of Japan Tobacco Inc., Tokyo Metro Co., Ltd., and Japan Post Holdings Co., Ltd. to the Government Debt Consolidation Fund Special Account
heading: machine translation, not official
ch-3 · https://japanlaw.org/en/reconstruction-funding-act/ch-3 · https://japanlaw.org/l/423AC0000000117/ch-3
### 第四条（日本たばこ産業株式会社の株式の国債整理基金特別会計への所属替等） — Reassignment, etc. of the Shares of Japan Tobacco Inc. to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-4 · https://japanlaw.org/en/reconstruction-funding-act/art-4 · https://japanlaw.org/l/423AC0000000117/art-4
**第一項** 特別会計法附則第二百二十五条第四項の規定により財政投融資特別会計の投資勘定に帰属した日本たばこ産業株式会社（以下この項において「会社」という。）の株式のうち、会社が発行している株式（株主総会において決議することができる事項の全部について議決権を行使することができないものと定められた種類の株式を除く。以下この項において同じ。）の総数の三分の一を超えて保有するために必要な数を上回る数に相当する数の株式は、同勘定から無償で国債整理基金特別会計に所属替をするものとする。
art-4/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-4/par-1 · https://japanlaw.org/l/423AC0000000117/art-4/par-1
Of the shares of Japan Tobacco Inc. (hereinafter referred to as the "Company" in this paragraph) that have vested in the Investment Account of the Fiscal Investment and Loan Program Special Account pursuant to the provisions of Article 225, paragraph (4) of the Supplementary Provisions of the Special Accounts Act, shares in a number equivalent to the number exceeding the number necessary for holding more than one third of the total number of shares issued by the Company (excluding any class of shares for which it is provided that voting rights may not be exercised on any of the matters that may be resolved at a shareholders meeting; the same applies hereinafter in this paragraph) are to be reassigned from that Account to the Government Debt Consolidation Fund Special Account without compensation.
machine translation, not official
**第二項** 政府は、前項の規定により国債整理基金特別会計に所属替をした株式については、できる限り早期に処分するものとする。
art-4/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-4/par-2 · https://japanlaw.org/l/423AC0000000117/art-4/par-2
The government is to dispose of the shares reassigned to the Government Debt Consolidation Fund Special Account pursuant to the preceding paragraph as early as possible.
machine translation, not official
### 第五条（東京地下鉄株式会社の株式の国債整理基金特別会計への所属替） — Reassignment of the Shares of Tokyo Metro Co., Ltd. to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-5 · https://japanlaw.org/en/reconstruction-funding-act/art-5 · https://japanlaw.org/l/423AC0000000117/art-5
**第一項** 東京地下鉄株式会社法（平成十四年法律第百八十八号）附則第十一条の規定により政府に無償譲渡された東京地下鉄株式会社の株式（日本国有鉄道改革法等施行法（昭和六十一年法律第九十三号）附則第二十四条第二項の規定により政府が譲り受けた帝都高速度交通営団に対する出資持分に相当するものに限る。）は、一般会計から無償で国債整理基金特別会計に所属替をするものとする。
art-5/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-5/par-1 · https://japanlaw.org/l/423AC0000000117/art-5/par-1
The shares of Tokyo Metro Co., Ltd. transferred to the government without compensation pursuant to the provisions of Article 11 of the Supplementary Provisions of the Act on Tokyo Metro Co., Ltd. (Act No. 188 of 2002) (limited to those equivalent to the equity interest in the Teito Rapid Transit Authority acquired by the government pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of the Act for Enforcement of the Japanese National Railways Reform Act (Act No. 93 of 1986)) are to be reassigned from the general account to the Government Debt Consolidation Fund Special Account without compensation.
machine translation, not official
### 第五条の二（日本郵政株式会社の株式の国債整理基金特別会計への所属替） — Reassignment of the Shares of Japan Post Holdings Co., Ltd. to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-5-2 · https://japanlaw.org/en/reconstruction-funding-act/art-5-2 · https://japanlaw.org/l/423AC0000000117/art-5-2
**第一項** 郵政民営化法（平成十七年法律第九十七号）第三十六条第十一項の規定により政府に無償譲渡された日本郵政株式会社の株式の総数の三分の一を超えて保有するために必要な数を上回る数に相当する数の株式は、一般会計から無償で国債整理基金特別会計に所属替をするものとする。
art-5-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-5-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-5-2/par-1
Shares in a number equivalent to the number exceeding the number necessary for holding more than one third of the total number of the shares of Japan Post Holdings Co., Ltd. transferred to the government without compensation pursuant to the provisions of Article 36, paragraph (11) of the Postal Service Privatization Act (Act No. 97 of 2005) are to be reassigned from the general account to the Government Debt Consolidation Fund Special Account without compensation.
machine translation, not official
## 第四章 復興特別所得税 — Chapter IV Special Income Tax for Reconstruction
heading: machine translation, not official
ch-4 · https://japanlaw.org/en/reconstruction-funding-act/ch-4 · https://japanlaw.org/l/423AC0000000117/ch-4
## 第一節 総則 — Section 1 General Provisions
heading: machine translation, not official
ch-4/sec-1 · https://japanlaw.org/en/reconstruction-funding-act/ch-4/sec-1 · https://japanlaw.org/l/423AC0000000117/ch-4/sec-1
### 第六条（定義） — Definitions
caption: machine translation, not official
art-6 · https://japanlaw.org/en/reconstruction-funding-act/art-6 · https://japanlaw.org/l/423AC0000000117/art-6
**第一項** この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-6/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1 · https://japanlaw.org/l/423AC0000000117/art-6/par-1
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 居住者 所得税法（昭和四十年法律第三十三号）第二条第一項第三号に規定する居住者をいう。
art-6/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-1
resident: a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Act No. 33 of 1965);
machine translation, not official
**二** 非永住者 所得税法第二条第一項第四号に規定する非永住者をいう。
art-6/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-2
non-permanent resident: a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act;
machine translation, not official
**三** 非居住者 所得税法第二条第一項第五号に規定する非居住者をいう。
art-6/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-3
nonresident: a nonresident as prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act;
machine translation, not official
**四** 内国法人 所得税法第二条第一項第六号に規定する内国法人をいう。
art-6/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-4
domestic corporation: a domestic corporation as prescribed in Article 2, paragraph (1), item (vi) of the Income Tax Act;
machine translation, not official
**五** 外国法人 所得税法第二条第一項第七号に規定する外国法人をいう。
art-6/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-5
foreign corporation: a foreign corporation as prescribed in Article 2, paragraph (1), item (vii) of the Income Tax Act;
machine translation, not official
**六** 人格のない社団等 所得税法第二条第一項第八号に規定する人格のない社団等をいう。
art-6/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-6
association or foundation without juridical personality: an association or foundation without juridical personality as prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act;
machine translation, not official
**七** 確定申告書 所得税法第二条第一項第三十七号に規定する確定申告書及び租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第九項（同法第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をいう。
art-6/par-1/item-7 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-7
final return: a final return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act, and a return under Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10) of that Act) or Article 41-15, paragraph (5) of that Act;
machine translation, not official
**八** 復興特別所得税申告書 第十七条第一項の規定による申告書（当該申告書に係る期限後申告書を含む。）又は同条第二項の規定による申告書をいう。
art-6/par-1/item-8 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-8 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-8
return of special income tax for reconstruction: a return under Article 17, paragraph (1) (including a return filed after the deadline pertaining to that return) or a return under paragraph (2) of that Article;
machine translation, not official
**九** 期限後申告書 国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書をいう。
art-6/par-1/item-9 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-9
return filed after the deadline: a return filed after the deadline as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962);
machine translation, not official
**十** 修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
art-6/par-1/item-10 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-10
amended return: an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
machine translation, not official
**十一** 更正の請求 国税通則法第二十三条第二項に規定する更正の請求をいう。
art-6/par-1/item-11 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-11
request for reassessment: a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes;
machine translation, not official
**十二** 更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
art-6/par-1/item-12 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-12 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-12
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;
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**十三** 更正 国税通則法第二十四条又は第二十六条の規定による更正をいう。
art-6/par-1/item-13 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-13 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-13
reassessment: a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes;
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**十四** 決定 第二十三条の場合を除き、国税通則法第二十五条の規定による決定をいう。
art-6/par-1/item-14 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-14 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-14
determination: except in the case of Article 23, a determination under Article 25 of the Act on General Rules for National Taxes;
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**十五** 源泉徴収 第四節の規定により復興特別所得税を徴収して納付することをいう。
art-6/par-1/item-15 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-15 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-15
withholding: collecting and paying special income tax for reconstruction pursuant to the provisions of Section 4;
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**十六** 附帯税 国税通則法第二条第四号に規定する附帯税をいう。
art-6/par-1/item-16 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-16 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-16
accessory tax: an accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
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**十七** 充当 第三十条の場合を除き、国税通則法第五十七条第一項の規定による充当をいう。
art-6/par-1/item-17 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-17 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-17
appropriation: except in the case of Article 30, an appropriation under Article 57, paragraph (1) of the Act on General Rules for National Taxes;
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**十八** 還付加算金 国税通則法第五十八条第一項に規定する還付加算金をいう。
art-6/par-1/item-18 · https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-18 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-18
interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
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### 第七条（法人課税信託の受託者等に対するこの章の適用） — Application of This Chapter to Trustees of Trusts Subject to Corporate Taxation, etc.
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art-7 · https://japanlaw.org/en/reconstruction-funding-act/art-7 · https://japanlaw.org/l/423AC0000000117/art-7
**第一項** 人格のない社団等は、法人とみなして、この章の規定を適用する。
art-7/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-7/par-1 · https://japanlaw.org/l/423AC0000000117/art-7/par-1
An association or foundation without juridical personality is deemed to be a corporation, and the provisions of this Chapter apply.
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**第二項** 所得税法第二条第一項第八号の三に規定する法人課税信託（以下この項において「法人課税信託」という。）の受託者は、各法人課税信託の同法第六条の二第一項に規定する信託資産等及び固有資産等ごとに、それぞれ別の者とみなして、この章（次条、第十一条及び第六節を除く。）の規定を適用する。
art-7/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-7/par-2 · https://japanlaw.org/l/423AC0000000117/art-7/par-2
The trustee of a trust subject to corporate taxation as prescribed in Article 2, paragraph (1), item (viii)-3 of the Income Tax Act (hereinafter referred to as a "trust subject to corporate taxation" in this paragraph) is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 6-2, paragraph (1) of that Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 11, and Section 6) apply.
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**第三項** 所得税法第六条の二第二項及び第六条の三の規定は、前項の規定を適用する場合について準用する。
art-7/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-7/par-3 · https://japanlaw.org/l/423AC0000000117/art-7/par-3
The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
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### 第八条（納税義務者及び源泉徴収義務者） — Taxpayers and Persons Obligated to Perform Withholding
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art-8 · https://japanlaw.org/en/reconstruction-funding-act/art-8 · https://japanlaw.org/l/423AC0000000117/art-8
**第一項** 所得税法第五条の規定その他の所得税に関する法令の規定により所得税を納める義務がある居住者、非居住者、内国法人又は外国法人は、基準所得税額につき、この法律により、復興特別所得税を納める義務がある。
art-8/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-8/par-1 · https://japanlaw.org/l/423AC0000000117/art-8/par-1
A resident, nonresident, domestic corporation, or foreign corporation that is obligated to pay income tax pursuant to the provisions of Article 5 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to pay special income tax for reconstruction on its base income tax amount pursuant to this Act.
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**第二項** 所得税法第六条の規定その他の所得税に関する法令の規定により所得税を徴収して納付する義務がある者は、その徴収して納付する所得税の額につき、この法律により、源泉徴収をする義務がある。
art-8/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-8/par-2 · https://japanlaw.org/l/423AC0000000117/art-8/par-2
A person obligated to collect and pay income tax pursuant to the provisions of Article 6 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to perform withholding pursuant to this Act with regard to the amount of income tax that the person collects and pays.
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### 第九条（課税の対象） — Subject of Taxation
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art-9 · https://japanlaw.org/en/reconstruction-funding-act/art-9 · https://japanlaw.org/l/423AC0000000117/art-9
**第一項** 居住者又は非居住者に対して課される平成二十五年から令和十九年までの各年分の所得税に係る基準所得税額には、この法律により、復興特別所得税を課する。
art-9/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-9/par-1 · https://japanlaw.org/l/423AC0000000117/art-9/par-1
Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax for each year from 2013 to 2037 imposed on a resident or nonresident.
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**第二項** 内国法人又は外国法人に対して課される平成二十五年一月一日から令和十九年十二月三十一日までの間に生ずる所得に対する所得税に係る基準所得税額には、この法律により、復興特別所得税を課する。
art-9/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-9/par-2 · https://japanlaw.org/l/423AC0000000117/art-9/par-2
Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax on income arising during the period from January 1, 2013 to December 31, 2037 imposed on a domestic corporation or foreign corporation.
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### 第十条（基準所得税額） — Base Income Tax Amount
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art-10 · https://japanlaw.org/en/reconstruction-funding-act/art-10 · https://japanlaw.org/l/423AC0000000117/art-10
**第一項** この章において「基準所得税額」とは、次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（附帯税の額を除く。）をいう。
art-10/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1
The term "base income tax amount" as used in this Chapter means the amount of income tax (excluding the amount of accessory tax) specified in each of the following items for the category of person set forth in that item:
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**一** 非永住者以外の居住者 所得税法第七条第一項第一号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定（同法第九十三条及び第九十五条の規定を除く。次号において同じ。）により計算した所得税の額
art-10/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-1
resident other than a non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (i) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item);
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**二** 非永住者 所得税法第七条第一項第二号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定により計算した所得税の額
art-10/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-2
non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax;
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**三** 非居住者 所得税法第七条第一項第三号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定並びに租税特別措置法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十条の規定を除く。）により計算した所得税の額
art-10/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-3
nonresident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act and the provisions of Article 170 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation);
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**四** 内国法人 次に掲げる所得につき、所得税法、租税特別措置法その他の所得税の税額の計算に関する法令の規定（同法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十五条の規定を除く。）により計算した所得税の額
art-10/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4
domestic corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 175 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):
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**イ** 所得税法第七条第一項第四号に定める所得
art-10/par-1/item-4/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4/sub-1
income specified in Article 7, paragraph (1), item (iv) of the Income Tax Act;
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**ロ** 租税特別措置法第三条の三第二項に規定する国外公社債等の利子等、同法第六条第一項に規定する民間国外債の利子、同条第十三項に規定する外貨債の利子、同法第八条の三第二項に規定する国外投資信託等の配当等、同法第九条の二第一項に規定する国外株式の配当等、同法第四十一条の九第二項に規定する懸賞金付預貯金等の懸賞金等、同法第四十一条の十二第二項に規定する償還差益及び同法第四十一条の十二の二第一項に規定する差益金額
art-10/par-1/item-4/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4/sub-2
interest and similar income on foreign public and corporate bonds, etc. as prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation, interest on foreign private bonds as prescribed in Article 6, paragraph (1) of that Act, interest on foreign currency bonds as prescribed in paragraph (13) of that Article, dividends and similar income on foreign investment trusts, etc. as prescribed in Article 8-3, paragraph (2) of that Act, dividends and similar income on foreign shares as prescribed in Article 9-2, paragraph (1) of that Act, prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of that Act, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act;
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**五** 外国法人 次に掲げる所得につき、所得税法、租税特別措置法その他の所得税の税額の計算に関する法令の規定（同法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十九条の規定を除く。）により計算した所得税の額
art-10/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5
foreign corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 179 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):
machine translation, not official
**イ** 所得税法第七条第一項第五号に定める所得
art-10/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5/sub-1
income specified in Article 7, paragraph (1), item (v) of the Income Tax Act;
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**ロ** 租税特別措置法第四十一条の九第二項に規定する懸賞金付預貯金等の懸賞金等、同法第四十一条の十二第二項に規定する償還差益及び同法第四十一条の十二の二第一項に規定する差益金額
art-10/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5/sub-2
prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act.
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### 第十一条（納税地） — Place for Tax Payment
caption: machine translation, not official
art-11 · https://japanlaw.org/en/reconstruction-funding-act/art-11 · https://japanlaw.org/l/423AC0000000117/art-11
**第一項** 復興特別所得税（源泉徴収に係るものを除く。）の納税地は、復興特別所得税を納める義務がある者の所得税法第十五条又は第十六条の規定による所得税の納税地（同法第十八条第一項の規定による指定があった場合には、その指定をされた納税地）とする。
art-11/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-11/par-1 · https://japanlaw.org/l/423AC0000000117/art-11/par-1
The place for tax payment for special income tax for reconstruction (excluding that pertaining to withholding) is the place for tax payment for income tax under Article 15 or Article 16 of the Income Tax Act of the person obligated to pay special income tax for reconstruction (or, if a designation has been made under Article 18, paragraph (1) of that Act, the place for tax payment so designated).
machine translation, not official
**第二項** 源泉徴収に係る復興特別所得税の納税地は、源泉徴収をする義務がある者の所得税法第十七条の規定による所得税の納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地）とする。
art-11/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-11/par-2 · https://japanlaw.org/l/423AC0000000117/art-11/par-2
The place for tax payment for special income tax for reconstruction pertaining to withholding is the place for tax payment for income tax under Article 17 of the Income Tax Act of the person obligated to perform withholding (or, if a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated).
machine translation, not official
**第三項** 所得税法第十九条の規定は、所得税の納税地の指定の処分の取消しがあった場合における復興特別所得税について準用する。
art-11/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-11/par-3 · https://japanlaw.org/l/423AC0000000117/art-11/par-3
The provisions of Article 19 of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction in the case where a disposition designating the place for tax payment for income tax has been revoked.
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## 第二節 個人の納税義務 — Section 2 Tax Liability of Individuals
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ch-4/sec-2 · https://japanlaw.org/en/reconstruction-funding-act/ch-4/sec-2 · https://japanlaw.org/l/423AC0000000117/ch-4/sec-2
### 第十二条（個人に係る復興特別所得税の課税標準） — Tax Base of Special Income Tax for Reconstruction for Individuals
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art-12 · https://japanlaw.org/en/reconstruction-funding-act/art-12 · https://japanlaw.org/l/423AC0000000117/art-12
**第一項** 個人に対して課する復興特別所得税の課税標準は、その個人のその年分の基準所得税額とする。
art-12/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-12/par-1 · https://japanlaw.org/l/423AC0000000117/art-12/par-1
The tax base of special income tax for reconstruction imposed on an individual is the individual's base income tax amount for the relevant year.
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### 第十三条（個人に係る復興特別所得税の税率） — Tax Rate of Special Income Tax for Reconstruction for Individuals
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art-13 · https://japanlaw.org/en/reconstruction-funding-act/art-13 · https://japanlaw.org/l/423AC0000000117/art-13
**第一項** 個人に対して課する復興特別所得税の額は、その個人のその年分の基準所得税額に百分の二・一の税率を乗じて計算した金額とする。
art-13/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-13/par-1 · https://japanlaw.org/l/423AC0000000117/art-13/par-1
The amount of special income tax for reconstruction imposed on an individual is the amount calculated by multiplying the individual's base income tax amount for the relevant year by a tax rate of 2.1 percent.
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### 第十三条の二（分配時調整外国税相当額の控除） — Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution
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art-13-2 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2 · https://japanlaw.org/l/423AC0000000117/art-13-2
**第一項** 復興特別所得税申告書を提出する居住者が令和二年から令和十九年までの各年において第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項の規定の適用を受ける場合において、その年の同項に規定する分配時調整外国税相当額がその年分の所得税の額として政令で定める金額を超えるときは、政令で定めるところにより、その超える金額をその年分の復興特別所得税の額から控除する。
art-13-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-13-2/par-1
If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 93, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) in any year from 2020 to 2037, and the amount equivalent to the foreign tax adjusted at distribution as prescribed in that paragraph for that year exceeds the amount specified by Cabinet Order as the amount of income tax for that year, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** 復興特別所得税申告書を提出する非居住者が令和二年から令和十九年までの各年において第三十三条第一項の規定により読み替えて適用される所得税法第百六十五条の五の三第一項の規定の適用を受ける場合において、その年の同項に規定する分配時調整外国税相当額が次に掲げる金額のうちいずれか少ない金額を超えるときは、その年の所得税法第百六十五条の五の三第一項に規定する恒久的施設帰属所得に係る所得の金額につき同法その他の所得税の税額の計算に関する法令の規定（同条及び同法第百六十五条の六の規定を除く。）により計算した所得税の額のみを基準所得税額として前条の規定を適用して計算した場合の復興特別所得税の額に相当する金額として政令で定める金額を限度として、その超える金額をその年分の復興特別所得税の額から控除する。
art-13-2/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-13-2/par-2
If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-5-3, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) in any year from 2020 to 2037, and the amount equivalent to the foreign tax adjusted at distribution as prescribed in that paragraph for that year exceeds the lesser of the following amounts, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount specified by Cabinet Order as the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding Article were applied by treating as the base income tax amount only the amount of income tax calculated, pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 165-5-3 and Article 165-6 of that Act), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in Article 165-5-3, paragraph (1) of the Income Tax Act for that year:
machine translation, not official
**一** その年の所得税法第百六十五条の五の三第一項に規定する控除限度額
art-13-2/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-13-2/par-2/item-1
the maximum credit as prescribed in Article 165-5-3, paragraph (1) of the Income Tax Act for that year;
machine translation, not official
**二** その年分の所得税法第百六十四条第一項第一号に定める国内源泉所得に係る所得の金額につき、同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定を除く。）により計算した所得税の額（附帯税の額を除く。）
art-13-2/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-13-2/par-2/item-2
the amount of income tax (excluding the amount of accessory tax) calculated, pursuant to the Income Tax Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act), on the amount of income pertaining to domestic source income specified in Article 164, paragraph (1), item (i) of that Act for that year.
machine translation, not official
**第三項** 前二項の規定は、復興特別所得税申告書、修正申告書又は更正請求書に分配時調整外国税相当額（第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項に規定する分配時調整外国税相当額又は第三十三条第一項の規定により読み替えて適用される同法第百六十五条の五の三第一項に規定する分配時調整外国税相当額をいう。以下この項において同じ。）、前二項の規定による控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額は、当該書類に分配時調整外国税相当額として記載された金額を限度とする。
art-13-2/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2/par-3 · https://japanlaw.org/l/423AC0000000117/art-13-2/par-3
The provisions of the preceding two paragraphs apply only if a return of special income tax for reconstruction, an amended return, or a written request for reassessment is accompanied by a document stating the amount equivalent to the foreign tax adjusted at distribution (meaning the amount equivalent to the foreign tax adjusted at distribution as prescribed in Article 93, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1), or the amount equivalent to the foreign tax adjusted at distribution as prescribed in Article 165-5-3, paragraph (1) of that Act as applied with the replacement of terms pursuant to Article 33, paragraph (1); the same applies hereinafter in this paragraph), the amount to be deducted under the preceding two paragraphs, and the details of the calculation of that amount. In such a case, the amount deducted under those provisions is limited to the amount stated in that document as the amount equivalent to the foreign tax adjusted at distribution.
machine translation, not official
**第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-13-2/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-13-2/par-4 · https://japanlaw.org/l/423AC0000000117/art-13-2/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
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### 第十四条（外国税額の控除） — Credit for Foreign Taxes
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art-14 · https://japanlaw.org/en/reconstruction-funding-act/art-14 · https://japanlaw.org/l/423AC0000000117/art-14
**第一項** 復興特別所得税申告書を提出する居住者が平成二十五年から令和十九年までの各年において所得税法第九十五条第一項の規定の適用を受ける場合において、その年の同項に規定する控除対象外国所得税の額が同項に規定する控除限度額を超えるときは、前二条の規定を適用して計算したその年分の復興特別所得税の額のうち、その年において生じた同項に規定する国外所得金額に対応するものとして政令で定めるところにより計算した金額を限度として、その超える金額をその年分の復興特別所得税の額から控除する。
art-14/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-14/par-1 · https://japanlaw.org/l/423AC0000000117/art-14/par-1
If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 95, paragraph (1) of the Income Tax Act in any year from 2013 to 2037, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount of special income tax for reconstruction for that year calculated by applying the provisions of the preceding two Articles.
machine translation, not official
**第二項** 復興特別所得税申告書を提出する非居住者が平成二十九年から令和十九年までの各年において所得税法第百六十五条の六第一項の規定の適用を受ける場合において、その年の同項に規定する控除対象外国所得税の額が同項に規定する控除限度額を超えるときは、同項に規定する恒久的施設帰属所得に係る所得の金額につき同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定を除く。）により計算した所得税の額のみを基準所得税額として前二条の規定を適用して計算した場合の復興特別所得税の額に相当する金額のうち、その年において生じた同項に規定する国外所得金額に対応するものとして政令で定めるところにより計算した金額を限度として、その超える金額をその年分の復興特別所得税の額から控除する。
art-14/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-14/par-2 · https://japanlaw.org/l/423AC0000000117/art-14/par-2
If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-6, paragraph (1) of the Income Tax Act in any year from 2017 to 2037, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding two Articles were applied by treating as the base income tax amount only the amount of income tax calculated, pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in that paragraph.
machine translation, not official
**第三項** 前二項の規定は、復興特別所得税申告書、修正申告書又は更正請求書に控除対象外国所得税等の額（所得税法第九十五条第一項に規定する控除対象外国所得税の額又は同法第百六十五条の六第一項に規定する控除対象外国所得税の額をいう。以下この項において同じ。）、前二項の規定による控除を受けるべき金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定による控除をされるべき金額の計算の基礎となる控除対象外国所得税等の額は、税務署長において特別の事情があると認める場合を除くほか、当該書類に控除対象外国所得税等の額として記載された金額を限度とする。
art-14/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-14/par-3 · https://japanlaw.org/l/423AC0000000117/art-14/par-3
The provisions of the preceding two paragraphs apply only if a return of special income tax for reconstruction, an amended return, or a written request for reassessment is accompanied by a document stating the amount of credit-eligible foreign income tax, etc. (meaning the amount of credit-eligible foreign income tax as prescribed in Article 95, paragraph (1) of the Income Tax Act or the amount of credit-eligible foreign income tax as prescribed in Article 165-6, paragraph (1) of that Act; the same applies hereinafter in this paragraph), the amount to be deducted under the preceding two paragraphs, and the details of the calculation of that amount. In such a case, the amount of credit-eligible foreign income tax, etc. that forms the basis for calculating the amount to be deducted under those provisions is limited to the amount stated in that document as the amount of credit-eligible foreign income tax, etc., except in the case where the district director finds that there are special circumstances.
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### 第十五条（復興特別所得税申告書の提出がない場合の税額の特例） — Special Provisions on the Amount of Tax If No Return of Special Income Tax for Reconstruction Is Filed
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art-15 · https://japanlaw.org/en/reconstruction-funding-act/art-15 · https://japanlaw.org/l/423AC0000000117/art-15
**第一項** 復興特別所得税申告書を提出する義務がない者に対して課する復興特別所得税の額は、第十二条から前条までの規定により計算した復興特別所得税の額によらず、その者のその年分の第十七条第四項に規定する予納特別税額及び源泉徴収をされた、又はされるべき復興特別所得税の額の合計額による。
art-15/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-15/par-1 · https://japanlaw.org/l/423AC0000000117/art-15/par-1
The amount of special income tax for reconstruction imposed on a person who is not obligated to file a return of special income tax for reconstruction is, instead of the amount of special income tax for reconstruction calculated under the provisions of Article 12 through the preceding Article, the sum total of that person's prepaid special tax amount as prescribed in Article 17, paragraph (4) for the relevant year and the amount of special income tax for reconstruction that has been or is to be collected through withholding.
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### 第十六条（予定納税） — Estimated Tax Prepayment
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art-16 · https://japanlaw.org/en/reconstruction-funding-act/art-16 · https://japanlaw.org/l/423AC0000000117/art-16
**第一項** 平成二十五年から令和十九年までの各年分の所得税法第百四条第一項に規定する控除した金額及び当該控除した金額に百分の二・一を乗じて計算した金額の合計額が十五万円以上である個人は、同項又は同法第百七条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により納付すべき所得税に係る復興特別所得税を当該所得税に併せて国に納付しなければならない。
art-16/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-16/par-1 · https://japanlaw.org/l/423AC0000000117/art-16/par-1
An individual for whom the sum total of the deducted amount as prescribed in Article 104, paragraph (1) of the Income Tax Act for any year from 2013 to 2037 and the amount calculated by multiplying that deducted amount by 2.1 percent is 150,000 yen or more must pay to the national government the special income tax for reconstruction pertaining to the income tax to be paid under that paragraph or Article 107, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), together with that income tax.
machine translation, not official
**第二項** 所得税法第二編第五章第一節（同法第百六十六条において準用する場合を含む。）の規定は、前項の規定により納付すべき復興特別所得税について準用する。この場合において、同法第百四条第一項中「控除した金額」とあるのは「控除した金額及び当該金額に百分の二・一を乗じて計算した金額の合計額」と、「所得税を」とあるのは「所得税及び復興特別所得税を」と、同法第百七条第一項中「所得税」とあるのは「所得税及び復興特別所得税」と、同法第百十一条第四項中「計算した金額」とあるのは「計算した金額及び当該金額に百分の二・一を乗じて計算した金額の合計額」と、同法第百十四条第一項から第三項までの規定及び第百十五条中「所得税」とあるのは「所得税及び復興特別所得税」と読み替えるものとする。
art-16/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-16/par-2 · https://japanlaw.org/l/423AC0000000117/art-16/par-2
The provisions of Part II, Chapter V, Section 1 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the special income tax for reconstruction to be paid under the preceding paragraph. In such a case, the term "deducted amount" in Article 104, paragraph (1) of that Act is deemed to be replaced with "the sum total of the deducted amount and the amount calculated by multiplying that amount by 2.1 percent"; the term "income tax" in that paragraph is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "income tax" in Article 107, paragraph (1) of that Act is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "amount calculated" in Article 111, paragraph (4) of that Act is deemed to be replaced with "the sum total of the amount calculated and the amount calculated by multiplying that amount by 2.1 percent"; and the term "income tax" in the provisions of Article 114, paragraphs (1) through (3) and Article 115 of that Act is deemed to be replaced with "income tax and special income tax for reconstruction".
machine translation, not official
**第三項** 第一項の規定による復興特別所得税及び所得税の納付があった場合においては、その納付額を同項の規定により併せて納付すべき復興特別所得税の額及び所得税の額に按分した額に相当する復興特別所得税及び所得税の納付があったものとする。
art-16/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-16/par-3 · https://japanlaw.org/l/423AC0000000117/art-16/par-3
If special income tax for reconstruction and income tax have been paid under paragraph (1), special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.
machine translation, not official
**第四項** 前項の規定により納付があったものとされた額に一円未満の端数がある場合のその処理の方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
art-16/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-16/par-4 · https://japanlaw.org/l/423AC0000000117/art-16/par-4
The method of processing any fraction of less than one yen in an amount deemed to have been paid under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第十七条（課税標準及び税額の申告） — Filing of Return on Tax Base and Amount of Tax
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art-17 · https://japanlaw.org/en/reconstruction-funding-act/art-17 · https://japanlaw.org/l/423AC0000000117/art-17
**第一項** 所得税法第百二十条第一項、第百二十四条第一項（同法第百二十五条第五項において準用する場合を含む。）、第百二十五条第一項、第百二十六条第一項又は第百二十七条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により確定申告書を提出すべき者は、次に掲げる事項を記載した申告書を、当該確定申告書の提出期限までに、税務署長に提出しなければならない。
art-17/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-1
A person who is required to file a final return pursuant to the provisions of Article 120, paragraph (1) of the Income Tax Act, Article 124, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) of that Act), Article 125, paragraph (1), Article 126, paragraph (1), or Article 127, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) must file a return stating the following matters with the district director by the deadline for filing that final return:
machine translation, not official
**一** その年分の確定申告書に係る基準所得税額
art-17/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-1/item-1
the base income tax amount pertaining to the final return for the relevant year;
machine translation, not official
**二** 前号に掲げる基準所得税額につき第十三条から第十四条までの規定を適用して計算した復興特別所得税の額
art-17/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-1/item-2
the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 through Article 14 to the base income tax amount set forth in the preceding item;
machine translation, not official
**三** その年分の所得税法第百二十条第一項第四号に規定する源泉徴収税額に併せて源泉徴収をされた、又はされるべき復興特別所得税の額（当該復興特別所得税の額のうちに、出国申告書（同法第百二十七条第一項から第三項までの規定による確定申告書に併せて提出する復興特別所得税申告書をいう。以下この項及び第四項において同じ。）を提出したことにより、又は出国申告書に係る復興特別所得税につき更正を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この号及び次号並びに次項第一号において「源泉徴収特別税額」という。）がある場合には、前号に掲げる復興特別所得税の額からその源泉徴収特別税額を控除した金額
art-17/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-17/par-1/item-3
if there is an amount of special income tax for reconstruction that has been or is to be collected through withholding together with the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) of the Income Tax Act for the relevant year (or, if that amount of special income tax for reconstruction includes an amount to be refunded because a return for absence from Japan (meaning a return of special income tax for reconstruction filed together with a final return under Article 127, paragraphs (1) through (3) of that Act; the same applies hereinafter in this paragraph and paragraph (4)) has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, or any other amount specified by Cabinet Order, the amount remaining after deducting that amount; referred to as the "withheld special tax amount" in this item, the following item, and item (i) of the following paragraph), the amount obtained by deducting that withheld special tax amount from the amount of special income tax for reconstruction set forth in the preceding item;
machine translation, not official
**四** その年分の予納特別税額がある場合には、第二号に掲げる復興特別所得税の額（源泉徴収特別税額がある場合には、前号に掲げる金額）から当該予納特別税額を控除した金額
art-17/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-17/par-1/item-4
if there is a prepaid special tax amount for the relevant year, the amount obtained by deducting that prepaid special tax amount from the amount of special income tax for reconstruction set forth in item (ii) (or, if there is a withheld special tax amount, from the amount set forth in the preceding item);
machine translation, not official
**五** 前各号に掲げる金額の計算の基礎その他財務省令で定める事項
art-17/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-17/par-1/item-5
the basis for calculating the amounts set forth in the preceding items, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第二項** 確定申告書（前項に規定する確定申告書を除く。）を提出する者は、同項各号に掲げる事項のほか、次に掲げる事項を記載した申告書を、税務署長に提出しなければならない。
art-17/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-2
A person who files a final return (excluding the final return prescribed in the preceding paragraph) must file with the district director a return stating the following matters, in addition to the matters set forth in the items of that paragraph:
machine translation, not official
**一** 前項第三号に掲げる金額の計算上控除しきれなかった源泉徴収特別税額がある場合には、その控除しきれなかった金額
art-17/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-2/item-1
if there is any withheld special tax amount that could not be fully deducted in calculating the amount set forth in item (iii) of the preceding paragraph, the amount that could not be fully deducted;
machine translation, not official
**二** 前項第四号に掲げる金額の計算上控除しきれなかった予納特別税額がある場合には、その控除しきれなかった金額
art-17/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-2/item-2
if there is any prepaid special tax amount that could not be fully deducted in calculating the amount set forth in item (iv) of the preceding paragraph, the amount that could not be fully deducted;
machine translation, not official
**三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項
art-17/par-2/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-2/item-3 · https://japanlaw.org/l/423AC0000000117/art-17/par-2/item-3
the basis for calculating the amounts set forth in the preceding two items, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** その年分の復興特別所得税に係る復興特別所得税申告書、修正申告書又は更正請求書は、当該復興特別所得税と年分が同一である所得税に係る確定申告書、修正申告書又は更正請求書に併せて提出しなければならない。
art-17/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-3 · https://japanlaw.org/l/423AC0000000117/art-17/par-3
A return of special income tax for reconstruction, amended return, or written request for reassessment pertaining to special income tax for reconstruction for a year must be filed together with the final return, amended return, or written request for reassessment pertaining to income tax for the same year as that special income tax for reconstruction.
machine translation, not official
**第四項** 第一項第四号及び第二項第二号に規定する予納特別税額とは、次に掲げる税額の合計額（当該税額のうちに、出国申告書を提出したことにより、又は出国申告書に係る復興特別所得税につき更正を受けたことにより還付される金額がある場合には、当該金額を控除した金額）をいう。
art-17/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-4 · https://japanlaw.org/l/423AC0000000117/art-17/par-4
The prepaid special tax amount prescribed in paragraph (1), item (iv) and paragraph (2), item (ii) means the sum total of the following amounts of tax (or, if those amounts of tax include an amount to be refunded because a return for absence from Japan has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, the amount remaining after deducting that amount):
machine translation, not official
**一** 前条第一項の規定により納付すべき復興特別所得税の額
art-17/par-4/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-4/item-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-4/item-1
the amount of special income tax for reconstruction to be paid under paragraph (1) of the preceding Article;
machine translation, not official
**二** その年において出国申告書を提出したことにより、又は出国申告書に係る復興特別所得税につき更正若しくは決定を受けたことにより、次条又は国税通則法第三十五条第二項の規定により納付した、又は納付すべき復興特別所得税の額
art-17/par-4/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-4/item-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-4/item-2
the amount of special income tax for reconstruction that has been paid or is to be paid under the following Article or Article 35, paragraph (2) of the Act on General Rules for National Taxes because, in the relevant year, a return for absence from Japan has been filed or a reassessment or determination has been made of special income tax for reconstruction pertaining to a return for absence from Japan.
machine translation, not official
**第五項** 所得税法第百七十二条第一項の規定による申告書（以下この項において「非居住者給与等申告書」という。）を提出すべき者は、その年分の非居住者給与等申告書に係る次に掲げる事項を記載した申告書を、当該非居住者給与等申告書の提出期限までに、税務署長に提出しなければならない。
art-17/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5 · https://japanlaw.org/l/423AC0000000117/art-17/par-5
A person who is required to file a return under Article 172, paragraph (1) of the Income Tax Act (referred to as a "nonresident's salary return" in this paragraph) must file with the district director, by the deadline for filing that nonresident's salary return, a return stating the following matters pertaining to the nonresident's salary return for the relevant year:
machine translation, not official
**一** 所得税法第百七十二条第一項第一号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
art-17/par-5/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-1
the amount of income tax set forth in Article 172, paragraph (1), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
machine translation, not official
**二** 所得税法第百七十二条第一項第二号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
art-17/par-5/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-2
the amount of income tax set forth in Article 172, paragraph (1), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
machine translation, not official
**三** 第一号に掲げる復興特別所得税の額から前号に掲げる復興特別所得税の額を控除した金額
art-17/par-5/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-3 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-3
the amount obtained by deducting the amount of special income tax for reconstruction set forth in the preceding item from the amount of special income tax for reconstruction set forth in item (i);
machine translation, not official
**四** その者が所得税法第百七十一条に規定する退職手当等について同条の選択をする場合には、次に掲げる事項
art-17/par-5/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-4 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-4
if the person makes the election referred to in Article 171 of the Income Tax Act with regard to severance pay or other such compensation as prescribed in that Article, the following matters:
machine translation, not official
**イ** 所得税法第百七十二条第二項第一号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
art-17/par-5/item-4/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-4/sub-1
the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
machine translation, not official
**ロ** 所得税法第百七十二条第二項第二号に掲げる所得税の額及び当該所得税の額に併せて源泉徴収をされた、又はされるべき復興特別所得税の額（当該所得税の額のうちに同法第百七十条の規定を適用して計算した所得税の額がある場合には、当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額を含む。）
art-17/par-5/item-4/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-4/sub-2
the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);
machine translation, not official
**ハ** イに掲げる復興特別所得税の額からロに掲げる復興特別所得税の額を控除した金額
art-17/par-5/item-4/sub-3 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-4/sub-3 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-4/sub-3
the amount obtained by deducting the amount of special income tax for reconstruction set forth in (b) from the amount of special income tax for reconstruction set forth in (a);
machine translation, not official
**五** 第一号及び前号イに掲げる金額の計算の基礎その他財務省令で定める事項
art-17/par-5/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-5 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-5
the basis for calculating the amounts set forth in item (i) and item (iv), (a), and other matters specified by Ministry of Finance Order.
machine translation, not official
**第六項** 所得税法第百七十三条第一項の規定による申告書を提出する者は、その年分の当該申告書に係る次に掲げる事項を記載した申告書を、税務署長に提出しなければならない。
art-17/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-6 · https://japanlaw.org/l/423AC0000000117/art-17/par-6
A person who files a return under Article 173, paragraph (1) of the Income Tax Act must file with the district director a return stating the following matters pertaining to that return for the relevant year:
machine translation, not official
**一** 所得税法第百七十二条第二項第一号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
art-17/par-6/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-6/item-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-6/item-1
the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
machine translation, not official
**二** 所得税法第百七十二条第二項第二号に掲げる所得税の額及び当該所得税の額に併せて源泉徴収をされた、又はされるべき復興特別所得税の額（当該所得税の額のうちに同法第百七十条の規定を適用して計算した所得税の額がある場合には、当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額を含む。）
art-17/par-6/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-6/item-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-6/item-2
the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);
machine translation, not official
**三** 前号に掲げる復興特別所得税の額から第一号に掲げる復興特別所得税の額を控除した金額
art-17/par-6/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-6/item-3 · https://japanlaw.org/l/423AC0000000117/art-17/par-6/item-3
the amount obtained by deducting the amount of special income tax for reconstruction set forth in item (i) from the amount of special income tax for reconstruction set forth in the preceding item;
machine translation, not official
**四** 第一号に掲げる金額の計算の基礎その他財務省令で定める事項
art-17/par-6/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-6/item-4 · https://japanlaw.org/l/423AC0000000117/art-17/par-6/item-4
the basis for calculating the amount set forth in item (i), and other matters specified by Ministry of Finance Order.
machine translation, not official
**第七項** 第三項の規定は、その年分の復興特別所得税に係る第五項の規定による申告書（当該申告書に係る期限後申告書を含む。）若しくは前項の規定による申告書又はこれらの申告書に係る修正申告書若しくは更正請求書について準用する。
art-17/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-17/par-7 · https://japanlaw.org/l/423AC0000000117/art-17/par-7
The provisions of paragraph (3) apply mutatis mutandis to a return under paragraph (5) (including a return filed after the deadline pertaining to that return) or a return under the preceding paragraph pertaining to special income tax for reconstruction for a year, or to an amended return or written request for reassessment pertaining to those returns.
machine translation, not official
### 第十八条（申告による納付等） — Payment upon Filing, etc.
caption: machine translation, not official
art-18 · https://japanlaw.org/en/reconstruction-funding-act/art-18 · https://japanlaw.org/l/423AC0000000117/art-18
**第一項** 前条第一項の規定による復興特別所得税申告書を提出した者は、当該復興特別所得税申告書に記載した同項第二号に掲げる金額（同項第三号に規定する源泉徴収特別税額があり、かつ、同項第四号に規定する予納特別税額がない場合には、同項第三号に掲げる金額とし、同項第四号に規定する予納特別税額がある場合には、同号に掲げる金額とする。）があるときは、当該金額に相当する復興特別所得税を当該復興特別所得税申告書の提出期限までに、国に納付しなければならない。
art-18/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-1 · https://japanlaw.org/l/423AC0000000117/art-18/par-1
If a person who has filed a return of special income tax for reconstruction under paragraph (1) of the preceding Article has an amount set forth in item (ii) of that paragraph stated in that return of special income tax for reconstruction (or, if there is a withheld special tax amount prescribed in item (iii) of that paragraph and there is no prepaid special tax amount prescribed in item (iv) of that paragraph, the amount set forth in item (iii) of that paragraph, and, if there is a prepaid special tax amount prescribed in item (iv) of that paragraph, the amount set forth in that item), the person must pay special income tax for reconstruction equivalent to that amount to the national government by the deadline for filing that return of special income tax for reconstruction.
machine translation, not official
**第二項** 前項の規定により復興特別所得税を納付する場合（国税通則法第三十五条第二項の規定により復興特別所得税を納付する場合を含む。）において、所得税法第百二十八条から第百三十条まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により納付すべき年分が同一である所得税があるとき（国税通則法第三十五条第二項の規定により納付すべき年分が同一である所得税があるときを含む。）は、当該復興特別所得税は、当該所得税に併せて納付しなければならない。
art-18/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-2 · https://japanlaw.org/l/423AC0000000117/art-18/par-2
In the case where special income tax for reconstruction is paid under the preceding paragraph (including the case where special income tax for reconstruction is paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), if there is income tax for the same year to be paid under the provisions of Articles 128 through 130 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) (including if there is income tax for the same year to be paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), that special income tax for reconstruction must be paid together with that income tax.
machine translation, not official
**第三項** 前項の規定による復興特別所得税及び所得税の納付があった場合においては、その納付額を同項の規定により併せて納付すべき復興特別所得税の額及び所得税の額に按分した額に相当する復興特別所得税及び所得税の納付があったものとする。
art-18/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-3 · https://japanlaw.org/l/423AC0000000117/art-18/par-3
If special income tax for reconstruction and income tax have been paid under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.
machine translation, not official
**第四項** 前条第一項の規定による復興特別所得税申告書を提出した者が第一項の規定により納付すべき復興特別所得税の額（第六項において準用する所得税法第百三十三条第一項の申請書を提出する場合には、当該復興特別所得税の額からその申請書に記載した次項の規定による延納を求めようとする復興特別所得税の額を控除した額）の二分の一に相当する金額以上の復興特別所得税を第一項の規定による納付の期限までに国に納付したときは、その者は、その残額についてその納付した年の五月三十一日までの期間、その納付を延期することができる。
art-18/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-4 · https://japanlaw.org/l/423AC0000000117/art-18/par-4
If a person who has filed a return of special income tax for reconstruction under paragraph (1) of the preceding Article pays to the national government, by the payment deadline under paragraph (1), special income tax for reconstruction in an amount of one half or more of the amount of special income tax for reconstruction to be paid under paragraph (1) (or, if the person submits the written application referred to in Article 133, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (6), the amount obtained by deducting from that amount of special income tax for reconstruction the amount of special income tax for reconstruction for which the person seeks a deferment of payment under the following paragraph as stated in that written application), the person may postpone payment of the remaining amount for the period until May 31 of the year in which the person made that payment.
machine translation, not official
**第五項** 税務署長は、所得税法第百三十二条第一項（同法第百六十六条において準用する場合を含む。）の規定により納付すべき所得税の延納の許可をする場合には、当該延納に係る所得税の額に百分の二・一を乗じて計算した金額に相当する復興特別所得税の延納を併せて許可するものとする。
art-18/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-5 · https://japanlaw.org/l/423AC0000000117/art-18/par-5
When permitting a deferment of payment of income tax to be paid under Article 132, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the district director is to also permit a deferment of payment of special income tax for reconstruction equivalent to the amount calculated by multiplying the amount of income tax subject to that deferment of payment by 2.1 percent.
machine translation, not official
**第六項** 所得税法第百三十一条第二項及び第三項、第百三十二条第二項並びに第百三十三条から第百三十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定は、前二項の規定による復興特別所得税の納付の延期又は延納の許可について準用する。この場合において、同法第百三十二条第二項中「所得税の額」とあるのは「所得税及び復興特別所得税の額の合計額」と、「所得税に」とあるのは「所得税及び復興特別所得税に」と読み替えるものとする。
art-18/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-6 · https://japanlaw.org/l/423AC0000000117/art-18/par-6
The provisions of Article 131, paragraphs (2) and (3), Article 132, paragraph (2), and Articles 133 through 137 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the postponement of payment of special income tax for reconstruction or the permission for deferment of payment of special income tax for reconstruction under the preceding two paragraphs. In such a case, the term "amount of income tax" in Article 132, paragraph (2) of that Act is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction", and the term "income tax" in that paragraph is deemed to be replaced with "income tax and special income tax for reconstruction".
machine translation, not official
**第七項** 所得税法第百三十七条の二第一項に規定する納税猶予分の所得税額に相当する所得税に係る復興特別所得税については、同項に規定する国外転出の時までに国税通則法第百十七条第二項の規定による納税管理人の届出をし、かつ、政令で定めるところにより当該復興特別所得税に係る復興特別所得税申告書の提出期限までに当該復興特別所得税の額に相当する担保を供した場合に限り、第一項の規定にかかわらず、当該国外転出の日から満了基準日（当該国外転出の日から五年を経過する日又は所得税法第百三十七条の二第一項に規定する帰国等の場合に該当することとなった日のいずれか早い日をいう。）の翌日以後四月を経過する日まで、その納税を猶予する。この場合においては、所得税法第百三十七条の二（第一項及び第二項を除く。）の規定を準用する。
art-18/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-7 · https://japanlaw.org/l/423AC0000000117/art-18/par-7
With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax subject to deferral as prescribed in Article 137-2, paragraph (1) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of the departure from Japan until the day on which four months have elapsed from the day after the reference expiry date (meaning the day on which five years have elapsed from the date of that departure from Japan or the date on which the circumstances come to fall under a case of return to Japan or similar case as prescribed in Article 137-2, paragraph (1) of the Income Tax Act, whichever comes first), but only if a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes has been given by the time of the departure from Japan prescribed in that paragraph and collateral equivalent to the amount of that special income tax for reconstruction has been provided, pursuant to the provisions of Cabinet Order, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction. In such a case, the provisions of Article 137-2 of the Income Tax Act (excluding paragraphs (1) and (2)) apply mutatis mutandis.
machine translation, not official
**第八項** 前項に規定する納税猶予分の所得税額に相当する所得税につき所得税法第百三十七条の二第二項の規定の適用がある場合における前項の規定の適用については、同項中「五年」とあるのは、「十年」とする。
art-18/par-8 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-8 · https://japanlaw.org/l/423AC0000000117/art-18/par-8
With regard to the application of the provisions of the preceding paragraph in the case where the provisions of Article 137-2, paragraph (2) of the Income Tax Act apply to income tax equivalent to the income tax subject to deferral prescribed in the preceding paragraph, the term "five years" in that paragraph is deemed to be replaced with "10 years".
machine translation, not official
**第九項** 所得税法第百三十七条の三第一項に規定する贈与納税猶予分の所得税額に相当する所得税に係る復興特別所得税については、政令で定めるところにより当該復興特別所得税に係る復興特別所得税申告書の提出期限までに当該復興特別所得税の額に相当する担保を供した場合に限り、第一項の規定にかかわらず、同条第一項に規定する贈与の日から贈与満了基準日（当該贈与の日から五年を経過する日又は同項に規定する受贈者帰国等の場合に該当することとなった日のいずれか早い日をいう。）の翌日以後四月を経過する日まで、その納税を猶予する。この場合においては、同条（第一項から第三項までを除く。）の規定を準用する。
art-18/par-9 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-9 · https://japanlaw.org/l/423AC0000000117/art-18/par-9
With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax deferred on a gift as prescribed in Article 137-3, paragraph (1) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of the gift prescribed in paragraph (1) of that Article until the day on which four months have elapsed from the day after the gift reference expiry date (meaning the day on which five years have elapsed from the date of that gift or the date on which the circumstances come to fall under a case of the donee's return to Japan or similar case as prescribed in that paragraph, whichever comes first), but only if collateral equivalent to the amount of that special income tax for reconstruction has been provided, pursuant to the provisions of Cabinet Order, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction. In such a case, the provisions of that Article (excluding paragraphs (1) through (3)) apply mutatis mutandis.
machine translation, not official
**第十項** 所得税法第百三十七条の三第二項に規定する相続等納税猶予分の所得税額に相当する所得税に係る復興特別所得税については、政令で定めるところにより当該復興特別所得税の額に相当する担保を供し、かつ、当該復興特別所得税に係る復興特別所得税申告書の提出期限までに同項に定めるところにより国税通則法第百十七条第二項の規定による納税管理人の届出をした場合に限り、第一項の規定にかかわらず、その相続の開始の日から相続等満了基準日（当該相続の開始の日から五年を経過する日又は所得税法第百三十七条の三第二項に規定する相続人帰国等の場合に該当することとなった日のいずれか早い日をいう。）の翌日以後四月を経過する日まで、その納税を猶予する。この場合においては、所得税法第百三十七条の三（第一項から第三項までを除く。）の規定を準用する。
art-18/par-10 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-10 · https://japanlaw.org/l/423AC0000000117/art-18/par-10
With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax deferred on inheritance as prescribed in Article 137-3, paragraph (2) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of commencement of the succession until the day on which four months have elapsed from the day after the inheritance reference expiry date (meaning the day on which five years have elapsed from the date of commencement of that succession or the date on which the circumstances come to fall under a case of the heir's return to Japan or similar case as prescribed in Article 137-3, paragraph (2) of the Income Tax Act, whichever comes first), but only if collateral equivalent to the amount of that special income tax for reconstruction has been provided pursuant to the provisions of Cabinet Order and, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction, a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes has been given as provided in Article 137-3, paragraph (2) of the Income Tax Act. In such a case, the provisions of Article 137-3 of the Income Tax Act (excluding paragraphs (1) through (3)) apply mutatis mutandis.
machine translation, not official
**第十一項** 前二項に規定する贈与納税猶予分の所得税額又は相続等納税猶予分の所得税額に相当する所得税につき所得税法第百三十七条の三第三項の規定の適用がある場合における前二項の規定の適用については、これらの規定中「五年」とあるのは、「十年」とする。
art-18/par-11 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-11 · https://japanlaw.org/l/423AC0000000117/art-18/par-11
With regard to the application of the provisions of the preceding two paragraphs in the case where the provisions of Article 137-3, paragraph (3) of the Income Tax Act apply to income tax equivalent to the income tax deferred on a gift or the income tax deferred on inheritance prescribed in the preceding two paragraphs, the term "five years" in those provisions is deemed to be replaced with "10 years".
machine translation, not official
**第十二項** 前条第五項の規定による申告書を提出した者は、当該申告書に記載した同項第三号に掲げる金額（同項第四号ハに掲げる金額がある場合には、同項第三号に掲げる金額と同項第四号ハに掲げる金額との合計額）に相当する復興特別所得税を当該申告書の提出期限までに、国に納付しなければならない。
art-18/par-12 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-12 · https://japanlaw.org/l/423AC0000000117/art-18/par-12
A person who has filed a return under paragraph (5) of the preceding Article must pay to the national government special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph stated in that return (or, if there is an amount set forth in item (iv), (c) of that paragraph, the sum total of the amount set forth in item (iii) of that paragraph and the amount set forth in item (iv), (c) of that paragraph) by the deadline for filing that return.
machine translation, not official
**第十三項** 前項の規定により復興特別所得税を納付する場合（国税通則法第三十五条第二項の規定により復興特別所得税を納付する場合を含む。）において、所得税法第百七十二条第三項の規定により納付すべき年分が同一である所得税があるとき（国税通則法第三十五条第二項の規定により納付すべき年分が同一である所得税があるときを含む。）は、当該復興特別所得税は、当該所得税に併せて納付しなければならない。
art-18/par-13 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-13 · https://japanlaw.org/l/423AC0000000117/art-18/par-13
In the case where special income tax for reconstruction is paid under the preceding paragraph (including the case where special income tax for reconstruction is paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), if there is income tax for the same year to be paid under Article 172, paragraph (3) of the Income Tax Act (including if there is income tax for the same year to be paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), that special income tax for reconstruction must be paid together with that income tax.
machine translation, not official
**第十四項** 第三項の規定は、前項の規定による復興特別所得税及び所得税の納付があった場合について準用する。
art-18/par-14 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-14 · https://japanlaw.org/l/423AC0000000117/art-18/par-14
The provisions of paragraph (3) apply mutatis mutandis in the case where special income tax for reconstruction and income tax have been paid under the preceding paragraph.
machine translation, not official
**第十五項** 第三項（前項において準用する場合を含む。）の規定により納付があったものとされた額に一円未満の端数がある場合のその処理の方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-18/par-15 · https://japanlaw.org/en/reconstruction-funding-act/art-18/par-15 · https://japanlaw.org/l/423AC0000000117/art-18/par-15
The method of processing any fraction of less than one yen in an amount deemed to have been paid under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第十九条（申告による源泉徴収特別税額等の還付等） — Refund, etc. of Withheld Special Tax Amount, etc. upon Filing
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art-19 · https://japanlaw.org/en/reconstruction-funding-act/art-19 · https://japanlaw.org/l/423AC0000000117/art-19
**第一項** 復興特別所得税申告書の提出があった場合において、当該復興特別所得税申告書に第十七条第二項第一号に掲げる金額の記載があるときは、税務署長は、当該復興特別所得税申告書を提出した者に対し、当該金額に相当する復興特別所得税を還付する。
art-19/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-1 · https://japanlaw.org/l/423AC0000000117/art-19/par-1
If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (i), the district director refunds special income tax for reconstruction equivalent to that amount to the person who filed that return of special income tax for reconstruction.
machine translation, not official
**第二項** 前項の場合において、同項の復興特別所得税申告書に記載された第十七条第二項第一号に規定する源泉徴収特別税額のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。
art-19/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-2 · https://japanlaw.org/l/423AC0000000117/art-19/par-2
In the case referred to in the preceding paragraph, if any part of the withheld special tax amount prescribed in Article 17, paragraph (2), item (i) stated in the return of special income tax for reconstruction referred to in that paragraph has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.
machine translation, not official
**第三項** 復興特別所得税申告書の提出があった場合において、当該復興特別所得税申告書に第十七条第二項第二号に掲げる金額の記載があるときは、税務署長は、当該復興特別所得税申告書を提出した者に対し、当該金額に相当する同号に規定する予納特別税額（次項において「予納特別税額」という。）を還付する。
art-19/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-3 · https://japanlaw.org/l/423AC0000000117/art-19/par-3
If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (ii), the district director refunds to the person who filed that return of special income tax for reconstruction the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to that amount.
machine translation, not official
**第四項** 税務署長は、前項の規定による還付金の還付をする場合において、同項の復興特別所得税申告書に係る年分の予納特別税額について納付された延滞税があるときは、その額のうち、同項の規定により還付される予納特別税額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
art-19/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-4 · https://japanlaw.org/l/423AC0000000117/art-19/par-4
When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year pertaining to the return of special income tax for reconstruction referred to in that paragraph, the district director also refunds, out of that delinquent tax, the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the prepaid special tax amount refunded under that paragraph.
machine translation, not official
**第五項** 前各項（第二項を除く。）の規定により還付する復興特別所得税は、所得税法第百三十八条又は第百三十九条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により還付する年分が同一である所得税に併せて還付するものとする。
art-19/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-5 · https://japanlaw.org/l/423AC0000000117/art-19/par-5
Special income tax for reconstruction to be refunded under the preceding paragraphs (excluding paragraph (2)) is to be refunded together with income tax for the same year to be refunded under Article 138 or Article 139 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act).
machine translation, not official
**第六項** 前項の規定による復興特別所得税及び所得税の還付があった場合においては、その還付額を同項の規定により併せて還付する復興特別所得税の額及び所得税の額に按分した額に相当する復興特別所得税及び所得税の還付があったものとする。
art-19/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-6 · https://japanlaw.org/l/423AC0000000117/art-19/par-6
If special income tax for reconstruction and income tax have been refunded under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been refunded in amounts equivalent to the amounts obtained by apportioning the amount refunded between the amount of special income tax for reconstruction and the amount of income tax to be refunded together under that paragraph.
machine translation, not official
**第七項** 所得税法第百三十八条第三項及び第四項並びに第百三十九条第三項から第五項まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定は、第一項から第五項までの規定により還付する復興特別所得税について準用する。
art-19/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-7 · https://japanlaw.org/l/423AC0000000117/art-19/par-7
The provisions of Article 138, paragraphs (3) and (4) and Article 139, paragraphs (3) through (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (1) through (5).
machine translation, not official
**第八項** 第十七条第六項の規定による申告書の提出があった場合には、税務署長は、当該申告書を提出した者に対し、同項第三号に掲げる金額に相当する復興特別所得税を還付する。
art-19/par-8 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-8 · https://japanlaw.org/l/423AC0000000117/art-19/par-8
If a return under Article 17, paragraph (6) has been filed, the district director refunds special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph to the person who filed that return.
machine translation, not official
**第九項** 前項の場合において、同項の申告書に記載された第十七条第六項第二号に掲げる復興特別所得税の額（第二十八条第一項の規定により併せて徴収されるべきものに限る。）のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。
art-19/par-9 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-9 · https://japanlaw.org/l/423AC0000000117/art-19/par-9
In the case referred to in the preceding paragraph, if any part of the amount of special income tax for reconstruction set forth in Article 17, paragraph (6), item (ii) stated in the return referred to in that paragraph (limited to that which is to be collected together under Article 28, paragraph (1)) has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.
machine translation, not official
**第十項** 第八項の規定により還付する復興特別所得税は、所得税法第百七十三条第二項の規定により還付する年分が同一である所得税に併せて還付するものとする。
art-19/par-10 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-10 · https://japanlaw.org/l/423AC0000000117/art-19/par-10
Special income tax for reconstruction to be refunded under paragraph (8) is to be refunded together with income tax for the same year to be refunded under Article 173, paragraph (2) of the Income Tax Act.
machine translation, not official
**第十一項** 第六項の規定は、前項の規定による復興特別所得税及び所得税の還付があった場合について準用する。
art-19/par-11 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-11 · https://japanlaw.org/l/423AC0000000117/art-19/par-11
The provisions of paragraph (6) apply mutatis mutandis in the case where special income tax for reconstruction and income tax have been refunded under the preceding paragraph.
machine translation, not official
**第十二項** 所得税法第百七十三条第四項の規定は、第八項から第十項までの規定により還付する復興特別所得税について準用する。
art-19/par-12 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-12 · https://japanlaw.org/l/423AC0000000117/art-19/par-12
The provisions of Article 173, paragraph (4) of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (8) through (10).
machine translation, not official
**第十三項** 第六項（第十一項において準用する場合を含む。）の規定により還付があったものとされた額に一円未満の端数がある場合のその処理の方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-19/par-13 · https://japanlaw.org/en/reconstruction-funding-act/art-19/par-13 · https://japanlaw.org/l/423AC0000000117/art-19/par-13
The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (11)), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第二十条（青色申告） — Blue Returns
caption: machine translation, not official
art-20 · https://japanlaw.org/en/reconstruction-funding-act/art-20 · https://japanlaw.org/l/423AC0000000117/art-20
**第一項** 所得税法第百四十三条（同法第百六十六条において準用する場合を含む。）の承認を受けている者は、復興特別所得税申告書及び復興特別所得税申告書に係る修正申告書（次項において「復興特別所得税申告書等」という。）について、青色の申告書により提出することができる。
art-20/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-20/par-1 · https://japanlaw.org/l/423AC0000000117/art-20/par-1
A person who has obtained the approval referred to in Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) may file a return of special income tax for reconstruction and an amended return pertaining to a return of special income tax for reconstruction (referred to as a "return of special income tax for reconstruction, etc." in the following paragraph) using a blue-colored return form.
machine translation, not official
**第二項** 個人が所得税法第百五十条第一項（同法第百六十六条において準用する場合を含む。）の規定により同法第百四十三条の承認を取り消された場合には、その取消しに係る同項各号に定める年分以後の各年分の復興特別所得税につきその個人が前項の規定により青色の申告書により提出した復興特別所得税申告書等は、青色申告書（同項の規定により青色の申告書によって提出する復興特別所得税申告書等をいう。）以外の申告書とみなす。
art-20/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-20/par-2 · https://japanlaw.org/l/423AC0000000117/art-20/par-2
If an individual's approval referred to in Article 143 of the Income Tax Act has been rescinded pursuant to Article 150, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), any return of special income tax for reconstruction, etc. that the individual has filed using a blue-colored return form under the preceding paragraph for special income tax for reconstruction for each year on or after the year specified in the relevant item of that paragraph pertaining to that rescission is deemed to be a return other than a blue return (meaning a return of special income tax for reconstruction, etc. filed using a blue-colored return form under that paragraph).
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### 第二十条の二（期限後申告及び修正申告等の特例） — Special Provisions on Returns Filed after the Deadline, Amended Returns, etc.
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art-20-2 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2 · https://japanlaw.org/l/423AC0000000117/art-20-2
**第一項** 所得税法第百五十一条の二（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。以下この条において同じ。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の二第一項に規定する総所得金額のうちに同項に規定する有価証券等に係る譲渡所得等の金額が含まれていることにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。
art-20-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-1
The provisions of Article 151-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee; the same applies hereinafter in this Article) includes the amount of capital gains and similar income on securities and similar interests as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
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**第二項** 所得税法第百五十一条の三（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の三第一項に規定する総所得金額のうちに同項に規定する有価証券等の譲渡による事業所得の金額、譲渡所得の金額若しくは雑所得の金額、未決済信用取引等の決済による事業所得の金額若しくは雑所得の金額又は未決済デリバティブ取引の決済による事業所得の金額若しくは雑所得の金額が含まれていることにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。
art-20-2/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-2
The provisions of Article 151-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of securities and similar interests, the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions, as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
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**第三項** 所得税法第百五十一条の四（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の四第一項各号に規定する事業所得の金額、譲渡所得の金額若しくは雑所得の金額又は同条第二項各号に規定する事業所得の金額若しくは雑所得の金額につきこれらの号に掲げる場合に該当することとなったことにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じたときについて準用する。
art-20-2/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2/par-3 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-3
The provisions of Article 151-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis when, because the circumstances have come to fall under the cases set forth in the items of Article 151-4, paragraph (1) or (2) of that Act with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
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**第四項** 所得税法第百五十一条の五第一項、第四項及び第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定は、第十七条第一項の規定による申告書の提出期限後に同法第百五十一条の五第一項の規定に該当して同項の規定による期限後申告書を提出すべき者が、第十七条第一項の規定による申告書を提出すべき場合について準用する。
art-20-2/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2/par-4 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-4
The provisions of Article 151-5, paragraphs (1), (4), and (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where a person who, after the deadline for filing a return under Article 17, paragraph (1), falls under Article 151-5, paragraph (1) of that Act and is required to file a return filed after the deadline under that paragraph is required to file a return under Article 17, paragraph (1).
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**第五項** 所得税法第百五十一条の五第六項（同法第百六十六条において準用する場合を含む。）の規定は、同法第百五十一条の五第一項から第三項までの規定により申告書を提出するこれらの規定に規定する居住者の相続人が提出すべき復興特別所得税申告書について準用する。
art-20-2/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2/par-5 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-5
The provisions of Article 151-5, paragraph (6) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to a return of special income tax for reconstruction to be filed by the heir of a resident prescribed in Article 151-5, paragraphs (1) through (3) of that Act who files a return under those provisions.
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**第六項** 所得税法第百五十一条の六（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者について生じた同法第百五十一条の六第一項に規定する遺産分割等の事由により、非居住者に移転した相続又は遺贈に係る同項に規定する対象資産が増加し、又は減少したことに基因して、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。
art-20-2/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-20-2/par-6 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-6
The provisions of Article 151-6 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, due to an increase or decrease in the covered assets as prescribed in Article 151-6, paragraph (1) of that Act involved in an inheritance or bequest that have been transferred to a nonresident, as a result of a division of the estate or similar event as prescribed in that paragraph that has occurred with regard to a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
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### 第二十一条（更正の請求の特例） — Special Provisions on Requests for Reassessment
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art-21 · https://japanlaw.org/en/reconstruction-funding-act/art-21 · https://japanlaw.org/l/423AC0000000117/art-21
**第一項** 所得税法第百五十二条（同法第百六十七条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十二条に規定する各種所得の金額につき同条に規定する事実が生じたことにより、国税通則法第二十三条第一項各号の事由が生じた場合について準用する。
art-21/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-1 · https://japanlaw.org/l/423AC0000000117/art-21/par-1
The provisions of Article 152 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis in the case where grounds set forth in the items of Article 23, paragraph (1) of the Act on General Rules for National Taxes arise due to the occurrence of a fact prescribed in Article 152 of the Income Tax Act with regard to the amount of income in each class as prescribed in that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee).
machine translation, not official
**第二項** 所得税法第百五十三条（同法第百六十七条において準用する場合を含む。）の規定は、個人が次に掲げる金額につき修正申告書を提出し、又は更正若しくは決定を受けた場合において、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る年分の翌年分以後の各年分で決定を受けた年分に係る第十七条第一項第二号から第四号までに掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となるとき、又は同条第二項第一号若しくは第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過少となるときについて準用する。
art-21/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-2 · https://japanlaw.org/l/423AC0000000117/art-21/par-2
The provisions of Article 153 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when an individual has filed an amended return or has been subject to a reassessment or determination with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) for a year for which a determination has been made, in or after the year following the year pertaining to that amended return or reassessment or determination, becomes overstated, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes understated:
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**一** 確定申告書に記載すべき所得税法第百二十条第一項第一号若しくは第三号から第五号まで、第百二十二条第一項第一号から第三号まで又は第百二十三条第二項第一号若しくは第五号から第八号まで（これらの規定を同法第百六十六条において準用する場合を含む。）に掲げる金額
art-21/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-21/par-2/item-1
an amount set forth in Article 120, paragraph (1), item (i) or items (iii) through (v), Article 122, paragraph (1), items (i) through (iii), or Article 123, paragraph (2), item (i) or items (v) through (viii) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) that is to be stated in a final return;
machine translation, not official
**二** 復興特別所得税申告書に記載すべき第十七条第一項第一号から第四号まで又は第二項第一号若しくは第二号に掲げる金額
art-21/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-21/par-2/item-2
an amount set forth in Article 17, paragraph (1), items (i) through (iv) or paragraph (2), item (i) or (ii) that is to be stated in a return of special income tax for reconstruction.
machine translation, not official
**第三項** 所得税法第百五十三条の二（同法第百六十七条において準用する場合を含む。）の規定は、同法第百五十三条の二第一項に規定する国外転出の日の属する年分の復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同項に規定する有価証券等に係る譲渡所得等の金額につき同法第六十条の二第六項本文（同条第七項の規定により適用する場合を含む。）、第八項（同条第九項において準用する場合を含む。）又は第十項の規定の適用があることにより、当該年分の復興特別所得税につき次に掲げる場合に該当することとなるときについて準用する。
art-21/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-3 · https://japanlaw.org/l/423AC0000000117/art-21/par-3
The provisions of Article 153-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in Article 153-2, paragraph (1) of that Act comes to fall under either of the following cases because the main clause of Article 60-2, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article), or paragraph (10) of that Article applies to the amount of capital gains and similar income on securities and similar interests as prescribed in Article 153-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee):
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**一** 第十七条第一項第二号から第四号までに掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となる場合
art-21/par-3/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-3/item-1 · https://japanlaw.org/l/423AC0000000117/art-21/par-3/item-1
where the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes overstated;
machine translation, not official
**二** 第十七条第二項第一号又は第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過少となる場合
art-21/par-3/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-21/par-3/item-2
where the amount set forth in Article 17, paragraph (2), item (i) or (ii) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes understated.
machine translation, not official
**第四項** 所得税法第百五十三条の三（同法第百六十七条において準用する場合を含む。）の規定は、同法第百五十三条の三第一項に規定する贈与、相続又は遺贈による移転をした日の属する年分の復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同項に規定する事業所得の金額、譲渡所得の金額又は雑所得の金額につき同法第六十条の三第六項前段（同条第七項の規定により適用する場合を含む。）、第八項（同条第十項において準用する場合を含む。）又は第十一項の規定の適用があることにより、当該年分の復興特別所得税につき前項各号に掲げる場合に該当することとなるときについて準用する。
art-21/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-4 · https://japanlaw.org/l/423AC0000000117/art-21/par-4
The provisions of Article 153-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer by gift, inheritance, or bequest prescribed in Article 153-3, paragraph (1) of that Act comes to fall under a case set forth in either item of the preceding paragraph because the first sentence of Article 60-3, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), or paragraph (11) of that Article applies to the amount of business income, capital gains, or miscellaneous income prescribed in Article 153-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).
machine translation, not official
**第五項** 所得税法第百五十三条の四（同法第百六十七条において準用する場合を含む。）の規定は、同法第百五十三条の四第一項に規定する有価証券等の譲渡又は同条第二項に規定する未決済信用取引等若しくは未決済デリバティブ取引の決済をした日の属する年分の復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同条第一項各号に規定する事業所得の金額、譲渡所得の金額若しくは雑所得の金額又は同条第二項各号に規定する事業所得の金額若しくは雑所得の金額につきこれらの号に掲げる場合に該当することとなったことにより、当該年分の復興特別所得税につき第三項各号に掲げる場合に該当することとなるときについて準用する。
art-21/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-5 · https://japanlaw.org/l/423AC0000000117/art-21/par-5
The provisions of Article 153-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer of securities and similar interests prescribed in Article 153-4, paragraph (1) of that Act or of the settlement of unsettled margin transactions or similar transactions or unsettled derivatives transactions prescribed in paragraph (2) of that Article comes to fall under a case set forth in either item of paragraph (3), because the circumstances have come to fall under the cases set forth in the items of paragraph (1) or (2) of that Article with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).
machine translation, not official
**第六項** 所得税法第百五十三条の五（同法第百六十七条において準用する場合を含む。）の規定は、相続の開始の日の属する年分の復興特別所得税申告書を提出し、又は決定を受けた者について生じた同法第百五十一条の五第一項に規定する遺産分割等の事由により、非居住者に移転した相続又は遺贈に係る同項に規定する対象資産が減少し、又は増加したことに基因して、当該年分の復興特別所得税につき第三項各号に掲げる場合に該当することとなるときについて準用する。
art-21/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-6 · https://japanlaw.org/l/423AC0000000117/art-21/par-6
The provisions of Article 153-5 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of commencement of an inheritance comes to fall under a case set forth in either item of paragraph (3) due to a decrease or increase in the covered assets as prescribed in Article 151-5, paragraph (1) of that Act involved in an inheritance or bequest that have been transferred to a nonresident, as a result of a division of the estate or similar event as prescribed in that paragraph that has occurred with regard to a person who has filed a return of special income tax for reconstruction for that year or has been subject to a determination.
machine translation, not official
**第七項** 所得税法第百五十三条の六の規定は、同条に規定する国外転出の日の属する年分の復興特別所得税申告書を提出した者（その相続人及び包括受遺者を含む。）の当該復興特別所得税申告書に係る第十七条第一項第二号に掲げる復興特別所得税の額の計算において第十四条第一項の規定により控除される金額につき同法第九十五条の二第一項（同条第二項において準用する場合を含む。）の規定により同法第九十五条第一項の規定の適用があることにより、当該年分の復興特別所得税につき第三項第一号に掲げる場合に該当することとなるときについて準用する。
art-21/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-21/par-7 · https://japanlaw.org/l/423AC0000000117/art-21/par-7
The provisions of Article 153-6 of the Income Tax Act apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in that Article comes to fall under the case set forth in paragraph (3), item (i) because the provisions of Article 95, paragraph (1) of that Act apply pursuant to Article 95-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the amount deducted under Article 14, paragraph (1) in calculating the amount of special income tax for reconstruction set forth in Article 17, paragraph (1), item (ii) pertaining to the return of special income tax for reconstruction for that year of a person who has filed that return of special income tax for reconstruction (including that person's heir and universal legatee).
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### 第二十二条（更正及び決定） — Reassessments and Determinations
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art-22 · https://japanlaw.org/en/reconstruction-funding-act/art-22 · https://japanlaw.org/l/423AC0000000117/art-22
**第一項** 復興特別所得税及び所得税に係る更正又は決定は、年分が同一であるこれらの税に係る更正又は決定に併せて行わなければならない。
art-22/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-22/par-1 · https://japanlaw.org/l/423AC0000000117/art-22/par-1
A reassessment or determination pertaining to special income tax for reconstruction and income tax must be made together with the reassessment or determination pertaining to these taxes for the same year.
machine translation, not official
**第二項** 所得税法第百五十五条第二項（同法第百六十八条において準用する場合を含む。）の規定は、同項の規定により更正通知書（同項に規定する更正通知書をいう。）にその理由を付記して行う所得税の更正と併せて行う復興特別所得税の更正について準用する。
art-22/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-22/par-2 · https://japanlaw.org/l/423AC0000000117/art-22/par-2
The provisions of Article 155, paragraph (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to a reassessment of special income tax for reconstruction made together with a reassessment of income tax that is made with the reason noted in the written notice of reassessment (meaning the written notice of reassessment prescribed in that paragraph) pursuant to that paragraph.
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### 第二十三条（更正等による源泉徴収特別税額等の還付等） — Refund, etc. of Withheld Special Tax Amount, etc. upon Reassessment or Similar Decision
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art-23 · https://japanlaw.org/en/reconstruction-funding-act/art-23 · https://japanlaw.org/l/423AC0000000117/art-23
**第一項** 個人の各年分の復興特別所得税につき更正（当該復興特別所得税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第三項において「更正等」という。）があった場合において、その更正等により第十七条第二項第一号に掲げる金額が増加したときは、税務署長は、その個人に対し、その増加した部分の金額に相当する復興特別所得税を還付する。
art-23/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-1 · https://japanlaw.org/l/423AC0000000117/art-23/par-1
If a reassessment (including a decision or ruling on an appeal, or a judgment in an action, concerning a disposition, etc. (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes) pertaining to that special income tax for reconstruction; referred to as a "reassessment or similar decision" in this paragraph and paragraph (3)) has been made with regard to an individual's special income tax for reconstruction for any year, and the amount set forth in Article 17, paragraph (2), item (i) has increased as a result of that reassessment or similar decision, the district director refunds to that individual special income tax for reconstruction equivalent to the amount of the increase.
machine translation, not official
**第二項** 前項の場合において、同項の規定による還付金の額の計算の基礎となった第十七条第二項第一号に規定する源泉徴収特別税額のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。
art-23/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-2 · https://japanlaw.org/l/423AC0000000117/art-23/par-2
In the case referred to in the preceding paragraph, if any part of the withheld special tax amount prescribed in Article 17, paragraph (2), item (i) that formed the basis for calculating the amount of the refund under that paragraph has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.
machine translation, not official
**第三項** 個人の各年分の復興特別所得税につき更正等があった場合において、その更正等により第十七条第二項第二号に掲げる金額が増加したときは、税務署長は、その個人に対し、その増加した部分の金額に相当する同号に規定する予納特別税額（次項において「予納特別税額」という。）を還付する。
art-23/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-3 · https://japanlaw.org/l/423AC0000000117/art-23/par-3
If a reassessment or similar decision has been made with regard to an individual's special income tax for reconstruction for any year, and the amount set forth in Article 17, paragraph (2), item (ii) has increased as a result of that reassessment or similar decision, the district director refunds to that individual the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to the amount of the increase.
machine translation, not official
**第四項** 税務署長は、前項の規定による還付金の還付をする場合において、同項に規定する年分の予納特別税額について納付された延滞税があるときは、その額のうち、同項の規定により還付される予納特別税額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
art-23/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-4 · https://japanlaw.org/l/423AC0000000117/art-23/par-4
When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year prescribed in that paragraph, the district director also refunds, out of that delinquent tax, the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the prepaid special tax amount refunded under that paragraph.
machine translation, not official
**第五項** 前各項（第二項を除く。）の規定により復興特別所得税を還付する場合において、所得税法第百五十九条又は第百六十条（これらの規定を同法第百六十八条において準用する場合を含む。）の規定により還付する年分が同一である所得税があるときは、当該復興特別所得税は、当該所得税に併せて還付するものとする。
art-23/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-5 · https://japanlaw.org/l/423AC0000000117/art-23/par-5
In the case where special income tax for reconstruction is refunded under the preceding paragraphs (excluding paragraph (2)), if there is income tax for the same year to be refunded under Article 159 or Article 160 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 168 of that Act), that special income tax for reconstruction is to be refunded together with that income tax.
machine translation, not official
**第六項** 前項の規定による復興特別所得税及び所得税の還付があった場合においては、その還付額を同項の規定により併せて還付する復興特別所得税の額及び所得税の額に按分した額に相当する復興特別所得税及び所得税の還付があったものとする。
art-23/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-6 · https://japanlaw.org/l/423AC0000000117/art-23/par-6
If special income tax for reconstruction and income tax have been refunded under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been refunded in amounts equivalent to the amounts obtained by apportioning the amount refunded between the amount of special income tax for reconstruction and the amount of income tax to be refunded together under that paragraph.
machine translation, not official
**第七項** 所得税法第百五十九条第三項及び第四項並びに第百六十条第三項から第五項まで（これらの規定を同法第百六十八条において準用する場合を含む。）の規定は、第一項から第五項までの規定により還付する復興特別所得税について準用する。
art-23/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-7 · https://japanlaw.org/l/423AC0000000117/art-23/par-7
The provisions of Article 159, paragraphs (3) and (4) and Article 160, paragraphs (3) through (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (1) through (5).
machine translation, not official
**第八項** 第六項の規定により還付があったものとされた額に一円未満の端数がある場合のその処理の方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-23/par-8 · https://japanlaw.org/en/reconstruction-funding-act/art-23/par-8 · https://japanlaw.org/l/423AC0000000117/art-23/par-8
The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
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### 第二十四条（課税標準の端数計算等） — Rounding of Fractions of Tax Base, etc.
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art-24 · https://japanlaw.org/en/reconstruction-funding-act/art-24 · https://japanlaw.org/l/423AC0000000117/art-24
**第一項** この節の規定により課する復興特別所得税（附帯税を除く。次項及び第三項において同じ。）の課税標準の端数計算については、国税通則法第百十八条の規定にかかわらず、その課税標準に一円未満の端数があるとき、又はその全額が一円未満であるときは、その端数金額又はその全額を切り捨てる。
art-24/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-1 · https://japanlaw.org/l/423AC0000000117/art-24/par-1
With regard to the rounding of fractions of the tax base of special income tax for reconstruction imposed under the provisions of this Section (excluding accessory tax; the same applies in the following paragraph and paragraph (3)), notwithstanding the provisions of Article 118 of the Act on General Rules for National Taxes, if the tax base includes a fraction of less than one yen, or if its full amount is less than one yen, the fractional amount or the full amount is discarded.
machine translation, not official
**第二項** この節の規定により納付すべき復興特別所得税の確定金額の端数計算及び当該復興特別所得税の基準所得税額である所得税（附帯税を除く。次項において同じ。）の確定金額の端数計算については、国税通則法第百十九条の規定にかかわらず、これらの確定金額の合計額によって行い、当該合計額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
art-24/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-2 · https://japanlaw.org/l/423AC0000000117/art-24/par-2
With regard to the rounding of fractions of the finalized amount of special income tax for reconstruction to be paid under the provisions of this Section and of the finalized amount of the income tax (excluding accessory tax; the same applies in the following paragraph) that is the base income tax amount for that special income tax for reconstruction, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, the rounding is performed on the sum total of these finalized amounts, and if that sum total includes a fraction of less than 100 yen, or if its full amount is less than 100 yen, the fractional amount or the full amount is discarded.
machine translation, not official
**第三項** この節の規定により還付すべき復興特別所得税及び所得税に係る還付金等（国税通則法第五十六条第一項に規定する還付金等をいう。次条第一項及び第三十一条第三項において同じ。）の額の端数計算については、復興特別所得税及び所得税を一の税とみなしてこれを行う。
art-24/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-3 · https://japanlaw.org/l/423AC0000000117/art-24/par-3
The rounding of fractions of the amount of a refund, etc. (meaning a refund, etc. as prescribed in Article 56, paragraph (1) of the Act on General Rules for National Taxes; the same applies in paragraph (1) of the following Article and Article 31, paragraph (3)) pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed by deeming special income tax for reconstruction and income tax to be a single tax.
machine translation, not official
**第四項** この節の規定により納付すべき復興特別所得税及び所得税に係る附帯税並びにこれらの附帯税の免除に係る金額（以下この条及び第三十一条第三項において「附帯税等」という。）の計算については、その計算の基礎となるべきその年分の復興特別所得税及び所得税の合計額によって行い、算出された附帯税等をその計算の基礎となった復興特別所得税の額及び所得税の額に按分した額に相当する金額を復興特別所得税又は所得税に係る附帯税等の額とする。
art-24/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-4 · https://japanlaw.org/l/423AC0000000117/art-24/par-4
The calculation of accessory tax pertaining to special income tax for reconstruction and income tax to be paid under the provisions of this Section, and of the amount pertaining to an exemption from that accessory tax (hereinafter referred to as "accessory tax, etc." in this Article and Article 31, paragraph (3)), is performed on the sum total of special income tax for reconstruction and income tax for the year that is to form the basis for that calculation, and the amount equivalent to the amount obtained by apportioning the calculated accessory tax, etc. between the amount of special income tax for reconstruction and the amount of income tax that formed the basis for that calculation is the amount of accessory tax, etc. pertaining to special income tax for reconstruction or income tax.
machine translation, not official
**第五項** この節の規定により還付すべき復興特別所得税及び所得税に係る還付加算金の計算については、その年分の復興特別所得税及び所得税に係る還付金の合計額又は復興特別所得税及び所得税に係る過誤納金の合計額によって行い、算出された還付加算金をその計算の基礎となった復興特別所得税及び所得税に係る還付金の額又は復興特別所得税及び所得税に係る過誤納金の額にそれぞれ按分した額に相当する金額を復興特別所得税又は所得税に係る還付加算金の額とする。
art-24/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-5 · https://japanlaw.org/l/423AC0000000117/art-24/par-5
The calculation of interest on refund pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed on the sum total of the refunds pertaining to special income tax for reconstruction and income tax for the year, or on the sum total of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, and the amount equivalent to the amount obtained by apportioning the calculated interest on refund between the amounts of the refunds pertaining to special income tax for reconstruction and income tax, or between the amounts of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, that formed the basis for that calculation is the amount of interest on refund pertaining to special income tax for reconstruction or income tax.
machine translation, not official
**第六項** 前二項の規定により復興特別所得税及び所得税に係る附帯税等及び還付加算金の計算をする場合の端数計算は、復興特別所得税及び所得税を一の税とみなしてこれを行う。
art-24/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-6 · https://japanlaw.org/l/423AC0000000117/art-24/par-6
The rounding of fractions in calculating accessory tax, etc. and interest on refund pertaining to special income tax for reconstruction and income tax under the preceding two paragraphs is performed by deeming special income tax for reconstruction and income tax to be a single tax.
machine translation, not official
**第七項** 第四項又は第五項の規定により按分された額に一円未満の端数がある場合のその処理の方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-24/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-24/par-7 · https://japanlaw.org/l/423AC0000000117/art-24/par-7
The method of processing any fraction of less than one yen in an amount apportioned under paragraph (4) or (5), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第二十五条（充当の特例） — Special Provisions on Appropriation
caption: machine translation, not official
art-25 · https://japanlaw.org/en/reconstruction-funding-act/art-25 · https://japanlaw.org/l/423AC0000000117/art-25
**第一項** 還付金等又は還付加算金を未納の復興特別所得税及び所得税に充当するときは、これらの税に併せて充当しなければならない。
art-25/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-25/par-1 · https://japanlaw.org/l/423AC0000000117/art-25/par-1
When making an appropriation of a refund, etc. or interest on refund to unpaid special income tax for reconstruction and income tax, the appropriation must be made to these taxes together.
machine translation, not official
**第二項** 前項の規定による充当があった場合においては、その充当に係る金額を納付すべき復興特別所得税の額及び所得税の額に按分した額に相当する復興特別所得税及び所得税の充当があったものとする。
art-25/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-25/par-2 · https://japanlaw.org/l/423AC0000000117/art-25/par-2
If an appropriation has been made under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been appropriated in amounts equivalent to the amounts obtained by apportioning the amount pertaining to that appropriation between the amount of special income tax for reconstruction and the amount of income tax to be paid.
machine translation, not official
**第三項** 前項の規定により充当があったものとされた額に一円未満の端数がある場合のその処理の方法その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-25/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-25/par-3 · https://japanlaw.org/l/423AC0000000117/art-25/par-3
The method of processing any fraction of less than one yen in an amount for which an appropriation is deemed to have been made under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.
machine translation, not official
## 第三節 法人の納税義務 — Section 3 Tax Liability of Corporations
heading: machine translation, not official
ch-4/sec-3 · https://japanlaw.org/en/reconstruction-funding-act/ch-4/sec-3 · https://japanlaw.org/l/423AC0000000117/ch-4/sec-3
### 第二十六条（法人に係る復興特別所得税の課税標準） — Tax Base of Special Income Tax for Reconstruction for Corporations
caption: machine translation, not official
art-26 · https://japanlaw.org/en/reconstruction-funding-act/art-26 · https://japanlaw.org/l/423AC0000000117/art-26
**第一項** 法人に対して課する復興特別所得税の課税標準は、その法人の基準所得税額とする。
art-26/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-26/par-1 · https://japanlaw.org/l/423AC0000000117/art-26/par-1
The tax base of special income tax for reconstruction imposed on a corporation is the base income tax amount of that corporation.
machine translation, not official
### 第二十七条（法人に係る復興特別所得税の税率） — Tax Rate of Special Income Tax for Reconstruction for Corporations
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art-27 · https://japanlaw.org/en/reconstruction-funding-act/art-27 · https://japanlaw.org/l/423AC0000000117/art-27
**第一項** 法人に対して課する復興特別所得税の額は、その法人の基準所得税額に百分の二・一の税率を乗じて計算した金額とする。
art-27/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-27/par-1 · https://japanlaw.org/l/423AC0000000117/art-27/par-1
The amount of special income tax for reconstruction imposed on a corporation is the amount calculated by multiplying the base income tax amount of that corporation by a tax rate of 2.1 percent.
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## 第四節 源泉徴収 — Section 4 Withholding
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ch-4/sec-4 · https://japanlaw.org/en/reconstruction-funding-act/ch-4/sec-4 · https://japanlaw.org/l/423AC0000000117/ch-4/sec-4
### 第二十八条（源泉徴収義務等） — Withholding Obligation, etc.
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art-28 · https://japanlaw.org/en/reconstruction-funding-act/art-28 · https://japanlaw.org/l/423AC0000000117/art-28
**第一項** 所得税法第四編第一章から第六章まで並びに租税特別措置法第三条の三第三項、第六条第二項（同条第十三項において準用する場合を含む。）、第八条の三第三項、第九条の二第二項、第九条の三の二第一項、第三十七条の十一の四第一項、第三十七条の十四の二第八項、第四十一条の九第三項、第四十一条の十二第三項、第四十一条の十二の二第二項から第四項まで及び第四十一条の二十二第一項の規定により所得税を徴収して納付すべき者は、その徴収（平成二十五年一月一日から令和十九年十二月三十一日までの間に行うべきものに限る。）の際、復興特別所得税を併せて徴収し、当該所得税の法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。第三十条第一項において同じ。）までに、当該復興特別所得税を当該所得税に併せて国に納付しなければならない。
art-28/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-1 · https://japanlaw.org/l/423AC0000000117/art-28/par-1
A person who is to collect and pay income tax pursuant to the provisions of Part IV, Chapters I through VI of the Income Tax Act, and Article 3-3, paragraph (3), Article 6, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article), Article 8-3, paragraph (3), Article 9-2, paragraph (2), Article 9-3-2, paragraph (1), Article 37-11-4, paragraph (1), Article 37-14-2, paragraph (8), Article 41-9, paragraph (3), Article 41-12, paragraph (3), Article 41-12-2, paragraphs (2) through (4), and Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation must, at the time of that collection (limited to collection to be made during the period from January 1, 2013 to December 31, 2037), collect special income tax for reconstruction together with that income tax, and pay that special income tax for reconstruction to the national government together with that income tax by the statutory payment due date for that income tax (meaning the statutory payment due date as prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in Article 30, paragraph (1)).
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**第二項** 前項の規定により徴収すべき復興特別所得税の額は、同項に規定する規定その他の所得税に関する法令の規定により徴収して納付すべき所得税の額（第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の三の二第三項、第四十一条の三の七第一項若しくは第二項又は第四十一条の三の九第一項若しくは第二項の規定により控除された金額がある場合には、これらの規定による控除をしないで計算した所得税の額）に百分の二・一の税率を乗じて計算した金額とする。
art-28/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-2 · https://japanlaw.org/l/423AC0000000117/art-28/par-2
The amount of special income tax for reconstruction to be collected under the preceding paragraph is the amount calculated by multiplying the amount of income tax to be collected and paid pursuant to the provisions prescribed in that paragraph or other provisions of laws and regulations concerning income tax (or, if there is an amount deducted under Article 9-3-2, paragraph (3), Article 41-3-7, paragraph (1) or (2), or Article 41-3-9, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 33, paragraph (1), the amount of income tax calculated without making the deduction under those provisions) by a tax rate of 2.1 percent.
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**第三項** 前二項の場合において、第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の三の二第三項各号に定める金額のうち同条第一項に規定する上場株式等の配当等に係る所得税の額から同条第三項の規定による控除をしてもなお控除しきれない金額があるときは、当該金額は、第一項の規定により当該所得税と併せて徴収して納付すべき当該上場株式等の配当等に係る復興特別所得税の額を限度として当該復興特別所得税の額から控除するものとする。
art-28/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-3 · https://japanlaw.org/l/423AC0000000117/art-28/par-3
In the cases referred to in the preceding two paragraphs, if, of the amounts specified in the items of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 33, paragraph (1), there is an amount that could not be fully deducted even after making the deduction under paragraph (3) of that Article from the amount of income tax on dividends and similar income on listed shares, etc. as prescribed in paragraph (1) of that Article, that amount is to be deducted from the amount of special income tax for reconstruction on those dividends and similar income on listed shares, etc. to be collected and paid together with that income tax under paragraph (1), up to that amount of special income tax for reconstruction.
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**第四項** 前項の規定の適用がある場合における第十三条、第十七条及び前条の規定の適用については、第十三条中「計算した金額」とあるのは「計算した金額（所得税法第百七十条の規定及び第二十八条第三項の規定の適用がある場合には、同項の規定により控除された金額を控除した金額）」と、第十七条第一項第三号中「金額。」とあるのは「金額とし、租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等の交付を受けた場合には、当該上場株式等の配当等（同法第八条の五第一項の規定の適用を受けたものを除く。）に係る第二十八条第三項の規定により控除された金額に相当する金額及び第三十三条第一項の規定により読み替えて適用される同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額のうち復興特別所得税の額に対応する部分の金額として政令で定める金額を加算した金額とする。」と、前条中「計算した金額」とあるのは「計算した金額（次条第三項の規定の適用がある場合には、同項の規定により控除された金額を控除した金額）」とする。
art-28/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-4 · https://japanlaw.org/l/423AC0000000117/art-28/par-4
With regard to the application of the provisions of Article 13, Article 17, and the preceding Article in the case where the provisions of the preceding paragraph apply, the term "amount calculated" in Article 13 is deemed to be replaced with "amount calculated (or, if the provisions of Article 170 of the Income Tax Act and the provisions of Article 28, paragraph (3) apply, the amount remaining after deducting the amount deducted under that paragraph)"; the phrase "the amount remaining after deducting that amount;" in Article 17, paragraph (1), item (iii) is deemed to be replaced with "the amount remaining after deducting that amount, or, if dividends and similar income on listed shares, etc. as prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation have been delivered, the amount obtained by adding the amount specified by Cabinet Order as the portion corresponding to the amount of special income tax for reconstruction of the amount equivalent to the amount deducted under Article 28, paragraph (3) with regard to those dividends and similar income on listed shares, etc. (excluding those to which the provisions of Article 8-5, paragraph (1) of that Act have been applied) and the amount equivalent to the amount specified in the items of Article 9-3-2, paragraph (3) of that Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) that has been deducted under that paragraph;"; and the term "amount calculated" in the preceding Article is deemed to be replaced with "amount calculated (or, if the provisions of paragraph (3) of the following Article apply, the amount remaining after deducting the amount deducted under that paragraph)".
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**第五項** 次の各号に掲げる規定により所得税の還付をすべき者は、その還付（当該各号に掲げる規定の区分に応じ当該各号に定める還付に限る。）の際、当該還付をする所得税の額に百分の二・一を乗じて計算した金額に相当する復興特別所得税を、当該所得税に併せて当該所得税の還付を受ける者に対して還付しなければならない。
art-28/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-5 · https://japanlaw.org/l/423AC0000000117/art-28/par-5
A person who is to refund income tax pursuant to the provisions set forth in the following items must, at the time of that refund (limited to the refund specified in each of those items for the category of provisions set forth in that item), refund special income tax for reconstruction equivalent to the amount calculated by multiplying the amount of income tax to be refunded by 2.1 percent to the person receiving the refund of that income tax, together with that income tax.
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**一** 租税特別措置法第三十七条の十一の四第三項又は第三十七条の十一の六第七項の規定 これらの規定により平成二十五年一月一日から令和十九年十二月三十一日までの間に行うべき還付
art-28/par-5/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-5/item-1 · https://japanlaw.org/l/423AC0000000117/art-28/par-5/item-1
the provisions of Article 37-11-4, paragraph (3) or Article 37-11-6, paragraph (7) of the Act on Special Measures Concerning Taxation: a refund to be made pursuant to those provisions during the period from January 1, 2013 to December 31, 2037;
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**二** 租税特別措置法第四十一条の十二第五項又は第六項の規定 これらの規定により平成二十五年一月一日から令和十九年十二月三十一日までの間に発行された同条第七項に規定する割引債について行うべき還付
art-28/par-5/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-5/item-2 · https://japanlaw.org/l/423AC0000000117/art-28/par-5/item-2
the provisions of Article 41-12, paragraph (5) or (6) of the Act on Special Measures Concerning Taxation: a refund to be made pursuant to those provisions with regard to discount bonds prescribed in paragraph (7) of that Article that were issued during the period from January 1, 2013 to December 31, 2037.
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**第六項** 租税特別措置法第三十七条の十一の六第七項の規定により、同法第九条の三の二第一項の規定により既に徴収した所得税の還付をすべき者は、前項の規定にかかわらず、その還付（同法第三十七条の十一の六第七項の規定により令和二年一月一日から令和十九年十二月三十一日までの間に行うべき還付に限る。）の際、当該所得税と併せて既に徴収した復興特別所得税の額が、同法第三十七条の十一の六第六項の規定を適用して計算した同法第九条の三の二第一項の規定により徴収すべき所得税と併せて徴収すべき復興特別所得税の額を超える場合における当該超える部分の金額に相当する復興特別所得税を、当該還付をすべき所得税に併せて当該所得税の還付を受ける者に対して還付しなければならない。
art-28/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-6 · https://japanlaw.org/l/423AC0000000117/art-28/par-6
A person who is to make a refund, pursuant to the provisions of Article 37-11-6, paragraph (7) of the Act on Special Measures Concerning Taxation, of income tax already collected pursuant to the provisions of Article 9-3-2, paragraph (1) of that Act must, notwithstanding the provisions of the preceding paragraph, at the time of that refund (limited to a refund to be made pursuant to the provisions of Article 37-11-6, paragraph (7) of that Act during the period from January 1, 2020 to December 31, 2037), if the amount of special income tax for reconstruction already collected together with that income tax exceeds the amount of special income tax for reconstruction to be collected together with the income tax to be collected pursuant to the provisions of Article 9-3-2, paragraph (1) of that Act as calculated by applying the provisions of Article 37-11-6, paragraph (6) of that Act, refund special income tax for reconstruction equivalent to the amount of that excess, together with the income tax to be refunded, to the person receiving the refund of that income tax.
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**第七項** 所得税法第二百十五条（租税特別措置法第四十一条の二十二第二項第一号の規定により読み替えて適用される場合を含む。）の規定により所得税の徴収が行われたものとみなされる場合には、当該所得税の額につき第一項の規定による復興特別所得税の徴収が行われたものとみなす。
art-28/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-7 · https://japanlaw.org/l/423AC0000000117/art-28/par-7
If income tax is deemed to have been collected pursuant to the provisions of Article 215 of the Income Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 41-22, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation), special income tax for reconstruction is deemed to have been collected pursuant to the provisions of paragraph (1) with regard to the amount of that income tax.
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**第八項** 所得税法第四編第七章の規定は、第一項の規定により徴収して納付すべき復興特別所得税について準用する。
art-28/par-8 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-8 · https://japanlaw.org/l/423AC0000000117/art-28/par-8
The provisions of Part IV, Chapter VII of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction to be collected and paid pursuant to the provisions of paragraph (1).
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**第九項** 前各項の規定により復興特別所得税及び所得税の徴収及び納付又は還付があった場合においては、その徴収及び納付又は還付をすべき金額の百二・一分の二・一に相当する額の復興特別所得税及び百二・一分の百に相当する額の所得税の徴収及び納付又は還付があったものとする。
art-28/par-9 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-9 · https://japanlaw.org/l/423AC0000000117/art-28/par-9
If special income tax for reconstruction and income tax have been collected and paid, or refunded, pursuant to the provisions of the preceding paragraphs, special income tax for reconstruction in an amount equivalent to 2.1/102.1 of the amount so to be collected and paid or refunded, and income tax in an amount equivalent to 100/102.1 of that amount, are to be treated as having been collected and paid or refunded.
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**第十項** 第一項の規定による復興特別所得税及び所得税の徴収及び納付があった場合（当該所得税について第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の三の二第三項の規定の適用があった場合に限る。）又は第六項の規定による復興特別所得税及び所得税の還付があった場合においては、前項の規定にかかわらず、その徴収及び納付又は還付をした額を第一項又は第六項の規定により併せて徴収及び納付又は還付をすべき復興特別所得税の額及び所得税の額に按分した額に相当する復興特別所得税及び所得税の徴収及び納付又は還付があったものとする。
art-28/par-10 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-10 · https://japanlaw.org/l/423AC0000000117/art-28/par-10
If special income tax for reconstruction and income tax have been collected and paid pursuant to the provisions of paragraph (1) (limited to cases where the provisions of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) have been applied to that income tax), or special income tax for reconstruction and income tax have been refunded pursuant to the provisions of paragraph (6), then, notwithstanding the provisions of the preceding paragraph, special income tax for reconstruction and income tax equivalent to the amounts obtained by apportioning the amount so collected and paid or refunded between the amount of special income tax for reconstruction and the amount of income tax to be collected and paid or refunded together pursuant to the provisions of paragraph (1) or paragraph (6) are to be treated as having been collected and paid or refunded.
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**第十一項** 第五項及び第六項の規定による還付の手続、前二項の規定により徴収及び納付又は還付があったものとされた額に一円未満の端数がある場合のその処理の方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-28/par-11 · https://japanlaw.org/en/reconstruction-funding-act/art-28/par-11 · https://japanlaw.org/l/423AC0000000117/art-28/par-11
The procedures for refunds under the provisions of paragraphs (5) and (6), the method of processing any fraction of less than one yen in an amount treated as having been collected and paid or refunded pursuant to the provisions of the preceding two paragraphs, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第二十九条（居住者の給与等に係る源泉徴収税額及び源泉徴収特別税額の特例） — Special Provisions on the Withholding Tax Amount and Special Withholding Tax Amount for Salaries or Other Wages of Residents
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art-29 · https://japanlaw.org/en/reconstruction-funding-act/art-29 · https://japanlaw.org/l/423AC0000000117/art-29
**第一項** 居住者に対して支払うべき所得税法第百八十三条第一項に規定する給与等（次条において「給与等」という。）について徴収すべき次の各号に掲げる所得税の額及び復興特別所得税の額は、当該各号に規定する規定にかかわらず、当該各号に定める金額とすることができる。
art-29/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-29/par-1 · https://japanlaw.org/l/423AC0000000117/art-29/par-1
The amounts of income tax and the amounts of special income tax for reconstruction set forth in the following items that are to be collected with regard to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (referred to as a "salary or other wage" in the following Article) payable to a resident may, notwithstanding the provisions referred to in each of those items, be the amounts specified in each of those items:
machine translation, not official
**一** 所得税法第百八十五条第一項又は第百八十六条第一項の規定による所得税の額及び前条第二項に規定する復興特別所得税の額 同法別表第二から別表第四までに定める金額及びこの法律に定める復興特別所得税の額の計算を勘案して財務大臣が定める表による金額
art-29/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-29/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-29/par-1/item-1
the amount of income tax under the provisions of Article 185, paragraph (1) or Article 186, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article: the amount according to a table specified by the Minister of Finance in consideration of the amounts specified in Appended Tables 2 through 4 of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act;
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**二** 所得税法第百八十九条第一項の規定により計算した所得税の額及び前条第二項に規定する復興特別所得税の額 同法第百八十九条第一項に規定する財務大臣が定める方法及びこの法律に定める復興特別所得税の額の計算を勘案して財務大臣が定める方法により計算した金額
art-29/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-29/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-29/par-1/item-2
the amount of income tax calculated pursuant to the provisions of Article 189, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article: the amount calculated by a method specified by the Minister of Finance in consideration of the method specified by the Minister of Finance as prescribed in Article 189, paragraph (1) of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act.
machine translation, not official
**第二項** 前条第九項及び第十一項の規定は、前項に規定する金額による所得税及び復興特別所得税の徴収及び納付があった場合について準用する。
art-29/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-29/par-2 · https://japanlaw.org/l/423AC0000000117/art-29/par-2
The provisions of paragraphs (9) and (11) of the preceding Article apply mutatis mutandis to cases where income tax and special income tax for reconstruction have been collected and paid in the amounts prescribed in the preceding paragraph.
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**第三項** 財務大臣は、第一項第一号の表又は同項第二号の方法を定めたときは、これを告示する。
art-29/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-29/par-3 · https://japanlaw.org/l/423AC0000000117/art-29/par-3
When the Minister of Finance has specified the table referred to in paragraph (1), item (i) or the method referred to in item (ii) of that paragraph, the Minister issues public notice of it.
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### 第三十条（年末調整） — Year-End Adjustment
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art-30 · https://japanlaw.org/en/reconstruction-funding-act/art-30 · https://japanlaw.org/l/423AC0000000117/art-30
**第一項** 所得税法第百九十条に規定する給与等の支払者が、同条に規定する居住者に対してその年最後に支払う給与等につき所得税及び復興特別所得税を徴収する場合において、第一号に掲げる合計額が第二号に掲げる合計額に比し過不足があるときは、その超過額は、その年最後に給与等の支払をする際徴収すべき所得税及び復興特別所得税に充当し、その不足額は、その年最後に給与等の支払をする際徴収して当該所得税の法定納期限までに国に納付しなければならない。
art-30/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-30/par-1 · https://japanlaw.org/l/423AC0000000117/art-30/par-1
If a person paying a salary or other wage as prescribed in Article 190 of the Income Tax Act collects income tax and special income tax for reconstruction with regard to the last salary or other wage paid for the year to a resident prescribed in that Article, and the total amount set forth in item (i) is in excess of or falls short of the total amount set forth in item (ii), an appropriation of the excess amount must be made to the income tax and special income tax for reconstruction to be collected when the last payment of salary or other wage for the year is made, and the shortfall must be collected when the last payment of salary or other wage for the year is made and paid to the national government by the statutory payment due date of that income tax:
machine translation, not official
**一** 所得税法第百八十三条第一項の規定により徴収された、又は徴収されるべき所得税の額及び第二十八条第一項の規定により徴収された、又は徴収されるべき復興特別所得税の額の合計額
art-30/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-30/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-30/par-1/item-1
the total amount of the amount of income tax collected or to be collected pursuant to the provisions of Article 183, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction collected or to be collected pursuant to the provisions of Article 28, paragraph (1);
machine translation, not official
**二** 所得税法第百九十条第二号に掲げる税額（租税特別措置法第四十一条の二の二第一項又は第四十一条の三の八第一項の規定の適用がある場合には、これらの規定を適用した後の税額）及び当該税額に百分の二・一を乗じて計算した復興特別所得税の額の合計額（当該合計額に百円未満の端数があるとき、又は当該合計額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額）
art-30/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-30/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-30/par-1/item-2
the total amount of the amount of tax set forth in Article 190, item (ii) of the Income Tax Act (or, if the provisions of Article 41-2-2, paragraph (1) or Article 41-3-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply, the amount of tax after applying those provisions) and the amount of special income tax for reconstruction calculated by multiplying that amount of tax by 2.1 percent (or, if that total amount includes a fraction of less than 100 yen or the whole of that total amount is less than 100 yen, the amount after rounding down that fractional amount or the whole amount).
machine translation, not official
**第二項** 所得税法第百九十一条から第百九十三条までの規定は、前項の規定による充当又は納付が行われる場合について準用する。この場合において、同法第百九十一条中「前条の場合」とあるのは「東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次条において「特別措置法」という。）第三十条第一項（年末調整）の場合」と、「同条」とあるのは「同項」と、「所得税」とあるのは「所得税及び復興特別所得税」と、同法第百九十二条第一項中「第百九十条」とあるのは「特別措置法第三十条第一項」と、「同条に」とあるのは「同項に」と、「同条の」とあるのは「第百九十条（年末調整）に規定する」と、同条第二項中「第百九十条に」とあるのは「特別措置法第三十条第一項に」と、「同条の居住者」とあるのは「第百九十条に規定する居住者」と、「、第百九十条」とあるのは「、特別措置法第三十条第一項」と、同項第一号中「及び第百九十条」とあるのは「並びに特別措置法第二十八条第一項（源泉徴収義務等）及び第三十条第一項」と、「の額」とあるのは「及び復興特別所得税の額の合計額」と、同項第二号中「の規定」とあるのは「及び特別措置法第二十八条第一項の規定」と、「の額」とあるのは「及び復興特別所得税の額」と読み替えるものとする。
art-30/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-30/par-2 · https://japanlaw.org/l/423AC0000000117/art-30/par-2
The provisions of Articles 191 through 193 of the Income Tax Act apply mutatis mutandis to cases where an appropriation or a payment is made pursuant to the provisions of the preceding paragraph. In this case, the phrase "the case referred to in the preceding Article" in Article 191 of that Act is deemed to be replaced with "the case referred to in Article 30, paragraph (1) (Year-End Adjustment) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; referred to as the 'Special Measures Act' in the following Article)"; the phrase "that Article" with "that paragraph"; the term "income tax" with "income tax and special income tax for reconstruction"; the phrase "Article 190" in Article 192, paragraph (1) of that Act with "Article 30, paragraph (1) of the Special Measures Act"; the phrase "prescribed in that Article" with "prescribed in that paragraph"; the phrase "referred to in that Article" with "prescribed in Article 190 (Year-End Adjustment)"; the phrase "prescribed in Article 190" in paragraph (2) of that Article with "prescribed in Article 30, paragraph (1) of the Special Measures Act"; the phrase "the resident referred to in that Article" with "the resident prescribed in Article 190"; the phrase ", Article 190" with ", Article 30, paragraph (1) of the Special Measures Act"; the phrase "and Article 190" in item (i) of that paragraph with ", and Article 28, paragraph (1) (Withholding Obligation, etc.) and Article 30, paragraph (1) of the Special Measures Act"; the phrase "the amount of income tax" with "the total amount of income tax and special income tax for reconstruction"; the phrase "the provisions" in item (ii) of that paragraph with "the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act"; and the phrase "the amount of income tax" with "the amount of income tax and special income tax for reconstruction".
machine translation, not official
**第三項** 第二十八条第九項及び第十一項の規定は、第一項又は前項の規定により読み替えて準用する所得税法第百九十一条若しくは第百九十二条の規定による所得税及び復興特別所得税の充当若しくは納付又は還付若しくは徴収があった場合について準用する。
art-30/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-30/par-3 · https://japanlaw.org/l/423AC0000000117/art-30/par-3
The provisions of Article 28, paragraphs (9) and (11) apply mutatis mutandis to cases where there has been an appropriation or payment, or a refund or collection, of income tax and special income tax for reconstruction under the provisions of paragraph (1) or under the provisions of Article 191 or Article 192 of the Income Tax Act as applied mutatis mutandis with the replacement of terms pursuant to the preceding paragraph.
machine translation, not official
### 第三十一条（源泉徴収に係る復興特別所得税の課税標準の端数計算等） — Rounding of Fractions of the Tax Base of Special Income Tax for Reconstruction Subject to Withholding, etc.
caption: machine translation, not official
art-31 · https://japanlaw.org/en/reconstruction-funding-act/art-31 · https://japanlaw.org/l/423AC0000000117/art-31
**第一項** 源泉徴収に係る復興特別所得税（附帯税を除く。次項において同じ。）の課税標準の端数計算については、国税通則法第百十八条の規定は、適用しない。
art-31/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-31/par-1 · https://japanlaw.org/l/423AC0000000117/art-31/par-1
With regard to the rounding of fractions of the tax base of special income tax for reconstruction subject to withholding (excluding accessory tax; the same applies in the following paragraph), the provisions of Article 118 of the Act on General Rules for National Taxes do not apply.
machine translation, not official
**第二項** 源泉徴収に係る復興特別所得税の確定金額の端数計算及び当該復興特別所得税の基準所得税額である所得税（附帯税を除く。）の確定金額の端数計算については、国税通則法第百十九条の規定にかかわらず、これらの確定金額の合計額によって行い、当該合計額に一円未満の端数があるとき、又はその全額が一円未満であるときは、その端数金額又はその全額を切り捨てる。
art-31/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-31/par-2 · https://japanlaw.org/l/423AC0000000117/art-31/par-2
The rounding of fractions of the finalized amount of special income tax for reconstruction subject to withholding and the rounding of fractions of the finalized amount of income tax (excluding accessory tax) that is the base income tax amount for that special income tax for reconstruction are, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, to be performed on the total amount of those finalized amounts, and if that total amount includes a fraction of less than one yen or the whole of it is less than one yen, that fractional amount or the whole amount is rounded down.
machine translation, not official
**第三項** 第二十四条第三項から第七項までの規定は源泉徴収に係る復興特別所得税及び所得税の還付金等、附帯税等又は還付加算金の計算について、第二十五条の規定は還付金等又は還付加算金を未納の源泉徴収に係る復興特別所得税及び所得税に充当する場合について、それぞれ準用する。
art-31/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-31/par-3 · https://japanlaw.org/l/423AC0000000117/art-31/par-3
The provisions of Article 24, paragraphs (3) through (7) apply mutatis mutandis to the calculation of refunds, etc., accessory tax, etc. or interest on refund for special income tax for reconstruction subject to withholding and income tax, and the provisions of Article 25 apply mutatis mutandis to cases where an appropriation of refunds, etc. or interest on refund is made to unpaid special income tax for reconstruction subject to withholding and income tax.
machine translation, not official
## 第五節 雑則 — Section 5 Miscellaneous Provisions
heading: machine translation, not official
ch-4/sec-5 · https://japanlaw.org/en/reconstruction-funding-act/ch-4/sec-5 · https://japanlaw.org/l/423AC0000000117/ch-4/sec-5
### 第三十二条（当該職員の質問検査権等） — Right of Officials to Ask Questions and Conduct Inspections, etc.
caption: machine translation, not official
art-32 · https://japanlaw.org/en/reconstruction-funding-act/art-32 · https://japanlaw.org/l/423AC0000000117/art-32
**第一項** 国税通則法第七十四条の二第一項（第一号に係る部分に限る。）及び第七十四条の八から第七十四条の十一までの規定は、復興特別所得税に関する調査を行う場合について準用する。
art-32/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-32/par-1 · https://japanlaw.org/l/423AC0000000117/art-32/par-1
The provisions of Article 74-2, paragraph (1) (limited to the part pertaining to item (i)) and Articles 74-8 through 74-11 of the Act on General Rules for National Taxes apply mutatis mutandis to cases where an examination concerning special income tax for reconstruction is conducted.
machine translation, not official
**第二項** 国税通則法第七十四条の十三の規定は、前項において準用する同法第七十四条の二第一項の規定による復興特別所得税に関する質問、検査又は提示若しくは提出の要求をする場合について準用する。
art-32/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-32/par-2 · https://japanlaw.org/l/423AC0000000117/art-32/par-2
The provisions of Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to cases where questions are asked, an inspection is conducted, or presentation or submission is requested concerning special income tax for reconstruction pursuant to the provisions of Article 74-2, paragraph (1) of that Act as applied mutatis mutandis pursuant to the preceding paragraph.
machine translation, not official
### 第三十三条（復興特別所得税に係る所得税法の適用の特例等） — Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction
caption: machine translation, not official
art-33 · https://japanlaw.org/en/reconstruction-funding-act/art-33 · https://japanlaw.org/l/423AC0000000117/art-33
**第一項** この章の規定の適用がある場合における次の表の第一欄に掲げる法律の適用については、同表の第二欄に掲げる規定中同表の第三欄に掲げる字句は、同表の第四欄に掲げる字句とする。
第一欄 第二欄 第三欄 第四欄
所得税法 第四十五条第一項第二号 所得税（ 所得税及び復興特別所得税（
の規定 （これらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第十八条第六項及び第七項（申告による納付等）（同条第八項の規定により適用する場合を含む。）並びに第九項及び第十項（これらの規定を同条第十一項の規定により適用する場合を含む。）において準用する場合を含む。）の規定
所得税の額 所得税の額及び復興特別所得税の額
第四十五条第一項第三号 所得税 所得税及び復興特別所得税
第九十三条第一項 係る所得税の額 係る所得税及び復興特別所得税の額の合計額
第九十五条第二項 の控除限度額と の控除限度額及び復興特別所得税控除限度額として政令で定める金額と
第百五十三条 ）又は ）若しくは
掲げる金額につき 掲げる金額又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第八号（定義）に規定する復興特別所得税申告書に記載すべき同法第十七条第一項第一号から第四号まで若しくは第二項第一号若しくは第二号（課税標準及び税額の申告）に掲げる金額につき
第百六十五条の五の三第一項 係る所得税の額 係る所得税及び復興特別所得税の額の合計額
第百六十五条の六第二項 の控除限度額と の控除限度額及び復興特別所得税控除限度額として政令で定める金額と
第百七十六条第三項 所得税（ 所得税及び復興特別所得税（
）の額 ）の額の合計額
所得税の額 所得税及び復興特別所得税の額の合計額
第百七十六条第四項 所得税の額 所得税及び復興特別所得税の額の合計額
第百八十条の二第三項 所得税（ 所得税及び復興特別所得税（
）の額 ）の額の合計額
所得税の額 所得税及び復興特別所得税の額の合計額
第百八十条の二第四項 所得税の額 所得税及び復興特別所得税の額の合計額
租税特別措置法 第八条の四第三項第四号 同法第九条の六第三項 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法第九条の六第三項
同法第九条の六の二第三項 特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の二第三項
同法第九条の六の三第三項 特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の三第三項
同法第九条の六の四第三項 特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の四第三項
及び当該 並びに当該
係る同法 係る特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法
所得税の額に 所得税及び復興特別所得税の額の合計額に
という。）（ という。）並びに特別措置法第二十八条第三項（源泉徴収義務等）の規定により控除された金額に相当する金額のうち所得税及び復興特別所得税の額の合計額に対応する部分以外の部分の金額として政令で定める金額（以下「特定復興調整対象外国税相当額」という。）（
同法第八条の四第一項の規定による所得税の額」と、同法 租税特別措置法第八条の四第一項の規定による所得税の額」と、同法
特定調整外国税相当額（ 特定調整外国税相当額及び特定復興調整対象外国税相当額（
第九条の三の二第三項第一号 の額 及び復興特別所得税の額の合計額
第九条の三の二第六項 所得税法 所得税法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）
は、同法 は、所得税法
及び当該上場株式等の配当等に係る同法 並びに当該上場株式等の配当等に係る東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法
に相当する に相当する金額及び特別措置法第二十八条第三項（源泉徴収義務等）の規定により控除された金額に相当する
）のうち所得税の額 ）のうち所得税及び復興特別所得税の額の合計額
第九条の三の二第七項 （租税特別措置法 （東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法
に相当する に相当する金額及び特別措置法第二十八条第三項（源泉徴収義務等）の規定により控除された金額に相当する
の額 及び復興特別所得税の額の合計額
「租税特別措置法 「東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法
第九条の六第一項 所得税の額 所得税及び復興特別所得税の額の合計額
第九条の六第三項 所得税の額 所得税及び復興特別所得税の額の合計額
同法の 同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、同法 ついては、所得税法
第九条の六第四項及び第九条の六の二第一項 所得税の額 所得税及び復興特別所得税の額の合計額
第九条の六の二第三項 所得税の額 所得税及び復興特別所得税の額の合計額
同法の 同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、同法 ついては、所得税法
第九条の六の二第四項及び第九条の六の三第一項 所得税の額 所得税及び復興特別所得税の額の合計額
第九条の六の三第三項 所得税の額 所得税及び復興特別所得税の額の合計額
同法の 同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、同法 ついては、所得税法
第九条の六の三第四項及び第九条の六の四第一項 所得税の額 所得税及び復興特別所得税の額の合計額
第九条の六の四第三項 所得税の額 所得税及び復興特別所得税の額の合計額
同法の 同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、同法 ついては、所得税法
第九条の六の四第四項 所得税の額 所得税及び復興特別所得税の額の合計額
第三十九条第四項 所得税につき所得税法第百五十三条の二第一項各号 所得税及び当該所得税に係る復興特別所得税につき所得税法第百五十三条の二第一項各号又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第二十一条第三項各号
第三十九条第四項第二号 第百五十一条の三第一項 第百五十一条の三第一項（特別措置法第二十条の二第二項において準用する場合を含む。）
同法第百五十三条の三第一項 所得税法第百五十三条の三第一項（特別措置法第二十一条第四項において準用する場合を含む。）
第三十九条第四項第三号 同項 同項（特別措置法第二十条の二第六項において準用する場合を含む。）
同法第百五十三条の五 所得税法第百五十三条の五（特別措置法第二十一条第六項において準用する場合を含む。）
第四十条第三項 所得税 所得税及び当該所得税に係る復興特別所得税
第四十条第四項第一号 及び 並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた
所得税（当該所得税 所得税及び復興特別所得税（これらの税
当該所得税を これらの税を
第四十条第四項第三号 所得税が 所得税及び当該所得税に係る復興特別所得税が
その他 、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第四章（第八条、第十一条及び第六節を除く。）その他
第四十条第四項第四号 所得税 所得税及び当該所得税に係る復興特別所得税
第四十条第四項第五号 所得税 所得税及び当該所得税に係る復興特別所得税
租税特別措置法 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた租税特別措置法
第四十条第二十項 の額 の額及び復興特別所得税の額
第四十条第二十二項 所得税の 所得税及び復興特別所得税の
第四十条の三の三第二十二項第一号及び第二号、第二十三項並びに第二十五項 所得税 所得税及び復興特別所得税
第四十条の三の三第二十六項 所得税に係る延滞税 所得税及び復興特別所得税に係る延滞税
第四十条の三の四第一項 所得税の額（ 所得税の額及び復興特別所得税の額（
及び当該所得税の額 並びに当該所得税の額及び復興特別所得税の額
所得税の額以外 所得税の額及び復興特別所得税の額以外
第四十条の三の四第五項第三号及び第四号、第六項並びに第七項 所得税 所得税及び復興特別所得税
第四十一条の三の四 所得税に係る 所得税及び当該所得税に係る復興特別所得税に係る
予定納税額を 予定納税額及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この条において「特別措置法」という。）第十六条第一項の規定により納付すべき復興特別所得税の額を
第四十一条の三の四第一号 第百四条 第百四条（特別措置法第十六条第二項において準用する場合を含む。以下この号において同じ。）
同条第一項 所得税法第百四条第一項
第四十一条の三の四第二号 第百十一条 第百十一条（特別措置法第十六条第二項において準用する場合を含む。以下この号において同じ。）
同条第一項 所得税法第百十一条第一項
第四十一条の三の五第一項 所得税に 所得税及び当該所得税に係る復興特別所得税に
前条第一号 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項、次項及び第四項において「特別措置法」という。）第三十三条第一項の規定により読み替えて適用される前条第一号
同法第百四条第一項の規定 所得税法第百四条第一項の規定及び特別措置法第十六条第一項の規定
同項 同号の規定により読み替えて適用される所得税法第百四条第一項
所得税の額 所得税及び復興特別所得税の額の合計額
第四十一条の三の五第二項 第百七条第一項各号 第百七条第一項各号（特別措置法第十六条第二項において準用する場合を含む。）
所得税に 所得税及び当該所得税に係る復興特別所得税に
同項の規定 所得税法第百七条第一項（特別措置法第十六条第二項において準用する場合を含む。第四項において同じ。）の規定及び特別措置法第十六条第一項の規定
同法第百四条第一項 所得税法第百四条第一項（特別措置法第十六条第二項において準用する場合を含む。第四項において同じ。）
所得税の額 所得税及び復興特別所得税の額の合計額
第四十一条の三の五第四項 第百四条第一項の規定 第百四条第一項の規定及び特別措置法第十六条第一項の規定
所得税の額 所得税及び復興特別所得税の額の合計額
同法第百七条第一項の規定 所得税法第百七条第一項の規定及び特別措置法第十六条第一項の規定
第四十一条の三の六第一項 所得税につき 所得税及び当該所得税に係る復興特別所得税につき
第四十一条の三の四第二号 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この条において「特別措置法」という。）第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
第四十一条の三の六第二項 第百十三条 第百十三条（特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。）
同条第一項 所得税法第百十三条第一項
第四十一条の三の六第三項 所得税につき第四十一条の三の四第二号 所得税及び当該所得税に係る復興特別所得税につき特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
第百十四条第一項の 第百十四条第一項（特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。）の
第四十一条の三の六第四項 所得税につき 所得税及び当該所得税に係る復興特別所得税につき
第百十一条第二項 第百十一条第二項（特別措置法第十六条第二項において準用する場合を含む。以下この項及び次項において同じ。）
同項第一号 所得税法第百十一条第二項第一号
第百十四条第二項の規定 第百十四条第二項（特別措置法第十六条第二項において準用する場合を含む。第一号において同じ。）の規定
第四十一条の三の六第四項第一号 第四十一条の三の四第一号 特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第一号
第百四条第一項の規定 第百四条第一項の規定及び特別措置法第十六条第一項の規定
所得税の額 所得税及び復興特別所得税の額の合計額
同法 所得税法
第四十一条の三の六第五項 所得税につき 所得税及び当該所得税に係る復興特別所得税につき
第百十四条第三項 第百十四条第三項（特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。）
同項に 所得税法第百十四条第三項に
第四十一条の三の六第六項 第四十一条の三の四第二号 特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
第四十一条の三の七第一項 規定に 規定並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次項及び第四項において「特別措置法」という。）第二十八条第一項及び第二十九条第一項の規定に
所得税の額 所得税及び復興特別所得税の額の合計額
第四十一条の三の七第二項 第四編第二章第一節の規定 第四編第二章第一節の規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定
所得税の額 所得税及び復興特別所得税の額の合計額
同節の規定 同節の規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定
第四十一条の三の七第四項 規定により 規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定により
所得税の額 所得税及び復興特別所得税の額の合計額
第四十一条の三の九第一項 規定に 規定及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次項及び第四項において「特別措置法」という。）第二十八条第一項の規定に
所得税の額 所得税及び復興特別所得税の額の合計額
第四十一条の三の九第二項 第四編第三章の二の規定 第四編第三章の二の規定及び特別措置法第二十八条第一項の規定
所得税の額 所得税及び復興特別所得税の額の合計額
同章の規定 同章の規定及び特別措置法第二十八条第一項の規定
第四十一条の三の九第四項 規定により 規定及び特別措置法第二十八条第一項の規定により
所得税の額 所得税及び復興特別所得税の額の合計額
第四十一条の十九第三項 所得税の額 所得税及び当該所得税に係る復興特別所得税の額
第六十六条の七第四項第一号及び第六十六条の九の三第三項第一号 、法人税 、復興特別所得税の額（附帯税の額を除く。）、法人税
第九十三条第一項第一号 場合 場合及びこれらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十八条第六項及び第七項（同条第八項の規定により適用する場合を含む。）並びに第九項及び第十項（これらの規定を同条第十一項の規定により適用する場合を含む。）において準用する場合
災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号） 第三条第二項 第百八十三条 第百八十三条及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下この条において「特別措置法」という。）第二十八条第一項
同条 これら
第三条第三項 第二百三条の二 第二百三条の二及び特別措置法第二十八条第一項
同条 これら
第三条第四項 同項 同項及び特別措置法第二十八条第一項
第三条第五項 又は第二百四条第一項 及び第二百四条第一項の規定並びに特別措置法第二十八条第一項
第三条第六項 第百八十三条 第百八十三条及び特別措置法第二十八条第一項
同条 これら
同法 所得税法
申告書 申告書及びこれらの申告書に併せて提出する特別措置法第六条第八号に規定する復興特別所得税申告書
第百九十条 第百九十条の規定並びに特別措置法第三十条第一項
外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号） 第三条第一項 所得税法及び 所得税法、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）及び
、地方税法 、特別措置法第四章（第十一条第一項を除く。）、地方税法
第十八条第一項 租税特別措置法 平成二十五年一月一日から令和十九年十二月三十一日までの間に発行された租税特別措置法
を還付する と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（次項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
第十八条第二項 を還付する と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（前項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
第二十二条第一項 同法第四編第五章 同法第四編第五章及び特別措置法第二十八条第一項
係る所得税 係る所得税及び復興特別所得税
申告書を 申告書と第二号に掲げる所得税の額及び当該所得税の額につき同項の規定により併せて徴収された又は徴収されるべき復興特別所得税の額（以下この条において「対象源泉徴収特別税額」という。）並びに当該対象源泉徴収特別税額の計算の基礎その他財務省令で定める事項を記載した申告書とを併せて
第二十二条第二項 を還付する 及び対象源泉徴収特別税額に相当する復興特別所得税を併せて還付する。この場合においては、特別措置法第十九条第六項の規定は当該復興特別所得税及び所得税の還付があつた場合について準用する
第二十二条第三項 。）の 。）又は対象源泉徴収特別税額の
第二十五条 第四編第五章 第四編第五章及び特別措置法第二十八条第一項
同項各号 第二十三条第一項各号
第三十三条第一項 を支給する と当該納付された金額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額に相当する給付金（以下この条において「復興特別所得税過誤納相当額」という。）とを併せて支給するものとし、特別過誤納金及び復興特別所得税過誤納相当額の支給があつた場合においては特別措置法第二十八条第九項の規定を、特別過誤納金及び復興特別所得税過誤納相当額の計算並びに特別過誤納金及び復興特別所得税過誤納相当額を未納の源泉徴収に係る復興特別所得税及び所得税に充当する場合については特別措置法第三十一条第三項の規定を、それぞれ準用する
第三十三条第二項 特別過誤納金 特別過誤納金及び復興特別所得税過誤納相当額
給付金 給付金及び当該給付金の額に百分の二・一を乗じて計算した金額に相当する給付金
第三十三条第三項 特別過誤納金、 特別過誤納金、復興特別所得税過誤納相当額、
第三十三条第三項第一号及び第二号 特別過誤納金 特別過誤納金及び復興特別所得税過誤納相当額
第三十三条第五項 特別過誤納金 特別過誤納金、復興特別所得税過誤納相当額
第三十三条第六項 第一項の特別過誤納金 第一項の特別過誤納金及び復興特別所得税過誤納相当額
特別過誤納金又は 特別過誤納金及び復興特別所得税過誤納相当額又は
第三十三条第七項 までの特別過誤納金 までの特別過誤納金、復興特別所得税過誤納相当額
規定する特別過誤納金 規定する特別過誤納金及び復興特別所得税過誤納相当額
第三十七条第一項 所得税に係る延滞税 所得税及び復興特別所得税に係る延滞税
所得税の額 所得税の額及び復興特別所得税の額
第三十七条第二項 所得税又は 所得税及び復興特別所得税又は
所得税の額 所得税の額及び復興特別所得税の額
所得税に係る延滞税 所得税及び復興特別所得税に係る延滞税
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号） 第三条第一項 所得税を 所得税及び当該所得税に係る復興特別所得税を
とする とし、当該免税対象の役務提供対価につきこれらの規定により徴収して納付すべき所得税の額については、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）第二十八条第一項の規定の適用があるものとする
第三条第二項 を還付する と当該所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額に相当する金額とを併せて還付する。この場合においては、同条第九項及び特別措置法第三十一条第三項の規定を準用する
第三条第三項 所得税がある 所得税及び当該所得税につき特別措置法第二十八条第一項の規定により併せて徴収すべき復興特別所得税がある
前項 特別措置法第三十三条第一項の規定により読み替えて適用される前項前段
所得税が国に 所得税及び当該所得税に併せて徴収すべき復興特別所得税が国に
第三条の三第一項 租税特別措置法 平成二十五年一月一日から令和十九年十二月三十一日までの間に発行された租税特別措置法
所得税の 所得税及び当該所得税に係る復興特別所得税の
を還付する と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（次項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
第三条の三第二項 所得税の 所得税及び当該所得税に係る復興特別所得税の
を還付する と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（前項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
第五条の二の二第五項 を還付する と当該所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額のうち当該特定社会保険料に対応する部分の金額として政令で定めるところにより計算した金額に相当する金額とを併せて還付する。この場合においては、同条第九項及び特別措置法第三十一条第三項の規定を準用する
第六条 同法 同法、特別措置法
除く。）、 除く。）、特別措置法第四章（第十一条第一項を除く。）、
国税通則法 第二条第二号 及び 及び復興特別所得税並びに
第二条第八号 所得税法 所得税法、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）
第十五条第二項第一号及び第二号 所得税 所得税及び復興特別所得税
第十五条第三項第一号 （以下「予定納税に係る所得税」 及び特別措置法第十六条（予定納税）の規定により納付すべき復興特別所得税（以下「予定納税に係る所得税等」
第二十一条第二項、第三十条第二項及び第三十三条第二項 所得税 所得税、復興特別所得税
第三十七条第一項 所得税に 所得税等に
第四十三条第二項 所得税 所得税、復興特別所得税
第四十六条第一項第三号及び第六十条第一項第四号 所得税 所得税等
第六十五条第三項第二号 加算した金額 加算した金額（特別措置法第十四条（外国税額の控除）の規定による控除をされるべき金額、第一項の修正申告若しくは更正に係る特別措置法第十七条第一項第三号（課税標準及び税額の申告）に規定する源泉徴収特別税額に相当する金額又は同条第四項に規定する予納特別税額があるときは、これらの金額を加算した金額）
所得税、 所得税、復興特別所得税、
第七十条第五項第三号 所得税（当該所得税 所得税及び当該所得税に係る復興特別所得税（これらの税
所得税」 所得税等」
第七十三条第三項 所得税 所得税等
第八十五条第一項及び第八十六条第一項 所得税 所得税、復興特別所得税
内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号） 第六条第一項 所得税（ 所得税及び当該所得税に係る復興特別所得税（
国外財産に係る所得税 国外財産に係る所得税等
第六条第二項第一号 所得税 所得税及び復興特別所得税
第六条第三項 国外財産に係る所得税 国外財産に係る所得税等
第六条第四項第一号 所得税 所得税及び復興特別所得税
第六条第六項及び第七項 国外財産に係る所得税 国外財産に係る所得税等
第六条の三第一項 所得税（ 所得税及び当該所得税に係る復興特別所得税（
財産債務に係る所得税 財産債務に係る所得税等
第六条の三第二項 財産債務に係る所得税 財産債務に係る所得税等
法人税法（昭和四十年法律第三十四号） 第四十一条の二 所得税の額 所得税の額及び復興特別所得税の額
第六十九条の二第一項 所得税の額 所得税及び復興特別所得税の額の合計額
第百四十二条の六の二 所得税の額 所得税の額及び復興特別所得税の額
第百四十四条の二の二第一項 所得税の額 所得税及び復興特別所得税の額の合計額
地方法人税法（平成二十六年法律第十一号） 第十二条の二第一項 法人税法 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下この条において「特別措置法」という。）第三十三条第一項の規定により読み替えて適用される法人税法
第十二条の二第二項 法人税法 特別措置法第三十三条第一項の規定により読み替えて適用される法人税法
つき同法 つき法人税法
第十二条の二第四項 法人税法 特別措置法第三十三条第一項の規定により読み替えて適用される法人税法
同法 特別措置法第三十三条第一項の規定により読み替えて適用される法人税法
相続税法（昭和二十五年法律第七十三号） 第十四条第二項 所得税 所得税、復興特別所得税
地方税法（昭和二十五年法律第二百二十六号） 第三十七条の三 及び同法 、同法
の合計額 、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。第三百十四条の八において「特別措置法」という。）第十四条第一項に規定する政令で定めるところにより計算した金額及び同条第二項に規定する政令で定めるところにより計算した金額の合計額
第三百十四条の八 及び同法 、同法
控除限度額並びに 控除限度額、特別措置法第十四条第一項に規定する政令で定めるところにより計算した金額及び同条第二項に規定する政令で定めるところにより計算した金額並びに
art-33/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1
In the case where the provisions of this Chapter apply, with regard to the application of the Acts set forth in column 1 of the following table, the terms set forth in column 3 of that table in the provisions set forth in column 2 of that table are deemed to be replaced with the terms set forth in column 4 of that table.
Column 1 Column 2 Column 3 Column 4
Income Tax Act Article 45, paragraph (1), item (ii) income tax ( income tax and special income tax for reconstruction (
provisions provisions (including as applied mutatis mutandis pursuant to Article 18, paragraphs (6) and (7) (Payment upon Filing, etc.) (including as applied pursuant to paragraph (8) of that Article), and paragraphs (9) and (10) (including where these provisions are applied pursuant to paragraph (11) of that Article) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011))
the amount of income tax the amount of income tax and the amount of special income tax for reconstruction
Article 45, paragraph (1), item (iii) income tax income tax and special income tax for reconstruction
Article 93, paragraph (1) the amount of income tax on the total amount of income tax and special income tax for reconstruction on
Article 95, paragraph (2) the maximum credit and the maximum credit, the amount specified by Cabinet Order as the maximum credit for special income tax for reconstruction, and
Article 153 "）又は" (or) "）若しくは" (or, joining a smaller group of alternatives)
for the amount set forth for the amount set forth, or for the amount set forth in Article 17, paragraph (1), items (i) through (iv) or paragraph (2), item (i) or (ii) (Filing of Return on Tax Base and Amount of Tax) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake which is to be stated in a return of special income tax for reconstruction as prescribed in Article 6, item (viii) (Definitions) of that Act
Article 165-5-3, paragraph (1) the amount of income tax on the total amount of income tax and special income tax for reconstruction on
Article 165-6, paragraph (2) the maximum credit and the maximum credit, the amount specified by Cabinet Order as the maximum credit for special income tax for reconstruction, and
Article 176, paragraph (3) income tax ( income tax and special income tax for reconstruction (
the amount the total amount
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 176, paragraph (4) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 180-2, paragraph (3) income tax ( income tax and special income tax for reconstruction (
the amount the total amount
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 180-2, paragraph (4) the amount of income tax the total amount of income tax and special income tax for reconstruction
Act on Special Measures Concerning Taxation Article 8-4, paragraph (3), item (iv) Article 9-6, paragraph (3) of that Act Article 9-6, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
Article 9-6-2, paragraph (3) of that Act Article 9-6-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Article 9-6-3, paragraph (3) of that Act Article 9-6-3, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Article 9-6-4, paragraph (3) of that Act Article 9-6-4, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
"及び当該" (and that) "並びに当該" (and that, joining the larger group)
pertaining to, that Act pertaining to, the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
to the amount of income tax to the total amount of income tax and special income tax for reconstruction
(hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment") (hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment"), and the amount specified by Cabinet Order as the amount of the part other than the part corresponding to the total amount of income tax and special income tax for reconstruction, out of the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act (hereinafter referred to as the "specified amount equivalent to foreign tax subject to reconstruction adjustment")
the amount of income tax under Article 8-4, paragraph (1) of that Act", and that Act the amount of income tax under Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation", and that Act
specified amount equivalent to foreign tax for adjustment ( specified amount equivalent to foreign tax for adjustment and the specified amount equivalent to foreign tax subject to reconstruction adjustment (
Article 9-3-2, paragraph (3), item (i) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 9-3-2, paragraph (6) Income Tax Act Income Tax Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011)
that Act the Income Tax Act
and, pertaining to those dividends and similar income on listed shares, etc., that Act and, pertaining to those dividends and similar income on listed shares, etc., the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
equivalent to equivalent to, and the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act
), the amount of income tax ), the total amount of income tax and special income tax for reconstruction
Article 9-3-2, paragraph (7) (the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
equivalent to equivalent to, and the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
"the Act on Special Measures Concerning Taxation "the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
Article 9-6, paragraph (1) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 9-6, paragraph (3) the amount of income tax the total amount of income tax and special income tax for reconstruction
of that Act of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
that Act the Income Tax Act
Article 9-6, paragraph (4) and Article 9-6-2, paragraph (1) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 9-6-2, paragraph (3) the amount of income tax the total amount of income tax and special income tax for reconstruction
of that Act of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
that Act the Income Tax Act
Article 9-6-2, paragraph (4) and Article 9-6-3, paragraph (1) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 9-6-3, paragraph (3) the amount of income tax the total amount of income tax and special income tax for reconstruction
of that Act of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
that Act the Income Tax Act
Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (1) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 9-6-4, paragraph (3) the amount of income tax the total amount of income tax and special income tax for reconstruction
of that Act of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
that Act the Income Tax Act
Article 9-6-4, paragraph (4) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 39, paragraph (4) for income tax, the items of Article 153-2, paragraph (1) of the Income Tax Act for income tax and the special income tax for reconstruction on that income tax, the items of Article 153-2, paragraph (1) of the Income Tax Act or the items of Article 21, paragraph (3) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
Article 39, paragraph (4), item (ii) Article 151-3, paragraph (1) Article 151-3, paragraph (1) (including as applied mutatis mutandis pursuant to Article 20-2, paragraph (2) of the Special Measures Act)
Article 153-3, paragraph (1) of that Act Article 153-3, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (4) of the Special Measures Act)
Article 39, paragraph (4), item (iii) that paragraph that paragraph (including as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of the Special Measures Act)
Article 153-5 of that Act Article 153-5 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Special Measures Act)
Article 40, paragraph (3) income tax income tax and the special income tax for reconstruction on that income tax
Article 40, paragraph (4), item (i) and and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake,
income tax (that income tax income tax and special income tax for reconstruction (these taxes
that income tax these taxes
Article 40, paragraph (4), item (iii) income tax income tax and the special income tax for reconstruction on that income tax
and other , Chapter IV (excluding Article 8, Article 11, and Section 6) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, and other
Article 40, paragraph (4), item (iv) income tax income tax and the special income tax for reconstruction on that income tax
Article 40, paragraph (4), item (v) income tax income tax and the special income tax for reconstruction on that income tax
Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
Article 40, paragraph (20) amount amount and the amount of special income tax for reconstruction
Article 40, paragraph (22) of income tax of income tax and special income tax for reconstruction
Article 40-3-3, paragraph (22), items (i) and (ii), paragraph (23), and paragraph (25) income tax income tax and special income tax for reconstruction
Article 40-3-3, paragraph (26) delinquent tax on income tax delinquent tax on income tax and special income tax for reconstruction
Article 40-3-4, paragraph (1) the amount of income tax ( the amount of income tax and the amount of special income tax for reconstruction (
and the amount of that income tax and the amount of that income tax and the amount of special income tax for reconstruction
other than the amount of income tax other than the amount of income tax and the amount of special income tax for reconstruction
Article 40-3-4, paragraph (5), items (iii) and (iv), paragraph (6), and paragraph (7) income tax income tax and special income tax for reconstruction
Article 41-3-4 pertaining to income tax pertaining to income tax and the special income tax for reconstruction on that income tax
the amount of estimated tax prepayment the amount of estimated tax prepayment and the amount of special income tax for reconstruction payable pursuant to the provisions of Article 16, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this Article)
Article 41-3-4, item (i) Article 104 Article 104 (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this item)
paragraph (1) of that Article Article 104, paragraph (1) of the Income Tax Act
Article 41-3-4, item (ii) Article 111 Article 111 (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this item)
paragraph (1) of that Article Article 111, paragraph (1) of the Income Tax Act
Article 41-3-5, paragraph (1) income tax income tax and the special income tax for reconstruction on that income tax
item (i) of the preceding Article item (i) of the preceding Article as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph, the following paragraph, and paragraph (4))
the provisions of Article 104, paragraph (1) of that Act the provisions of Article 104, paragraph (1) of the Income Tax Act and the provisions of Article 16, paragraph (1) of the Special Measures Act
that paragraph Article 104, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to the provisions of that item
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 41-3-5, paragraph (2) the items of Article 107, paragraph (1) the items of Article 107, paragraph (1) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act)
income tax income tax and the special income tax for reconstruction on that income tax
the provisions of that paragraph the provisions of Article 107, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in paragraph (4)) and the provisions of Article 16, paragraph (1) of the Special Measures Act
Article 104, paragraph (1) of that Act Article 104, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in paragraph (4))
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 41-3-5, paragraph (4) the provisions of Article 104, paragraph (1) the provisions of Article 104, paragraph (1) and the provisions of Article 16, paragraph (1) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
the provisions of Article 107, paragraph (1) of that Act the provisions of Article 107, paragraph (1) of the Income Tax Act and the provisions of Article 16, paragraph (1) of the Special Measures Act
Article 41-3-6, paragraph (1) with regard to income tax with regard to income tax and the special income tax for reconstruction on that income tax
Article 41-3-4, item (ii) Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this Article)
Article 41-3-6, paragraph (2) Article 113 Article 113 (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
paragraph (1) of that Article Article 113, paragraph (1) of the Income Tax Act
Article 41-3-6, paragraph (3) with regard to income tax, Article 41-3-4, item (ii) with regard to income tax and the special income tax for reconstruction on that income tax, Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
of Article 114, paragraph (1) of Article 114, paragraph (1) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
Article 41-3-6, paragraph (4) with regard to income tax with regard to income tax and the special income tax for reconstruction on that income tax
Article 111, paragraph (2) Article 111, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph and the following paragraph)
item (i) of that paragraph Article 111, paragraph (2), item (i) of the Income Tax Act
the provisions of Article 114, paragraph (2) the provisions of Article 114, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in item (i))
Article 41-3-6, paragraph (4), item (i) Article 41-3-4, item (i) Article 41-3-4, item (i) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
the provisions of Article 104, paragraph (1) the provisions of Article 104, paragraph (1) and the provisions of Article 16, paragraph (1) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
that Act the Income Tax Act
Article 41-3-6, paragraph (5) with regard to income tax with regard to income tax and the special income tax for reconstruction on that income tax
Article 114, paragraph (3) Article 114, paragraph (3) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
that paragraph Article 114, paragraph (3) of the Income Tax Act
Article 41-3-6, paragraph (6) Article 41-3-4, item (ii) Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Article 41-3-7, paragraph (1) the provisions the provisions, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following paragraph and paragraph (4))
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 41-3-7, paragraph (2) the provisions of Part IV, Chapter II, Section 1 the provisions of Part IV, Chapter II, Section 1, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
the provisions of that Section the provisions of that Section, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
Article 41-3-7, paragraph (4) pursuant to the provisions pursuant to the provisions, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 41-3-9, paragraph (1) the provisions the provisions and the provisions of Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following paragraph and paragraph (4))
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 41-3-9, paragraph (2) the provisions of Part IV, Chapter III-2 the provisions of Part IV, Chapter III-2 and the provisions of Article 28, paragraph (1) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
the provisions of that Chapter the provisions of that Chapter and the provisions of Article 28, paragraph (1) of the Special Measures Act
Article 41-3-9, paragraph (4) pursuant to the provisions pursuant to the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act
the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 41-19, paragraph (3) the amount of income tax the amount of income tax and the special income tax for reconstruction on that income tax
Article 66-7, paragraph (4), item (i) and Article 66-9-3, paragraph (3), item (i) , corporation tax , the amount of special income tax for reconstruction (excluding the amount of accessory tax), corporation tax
Article 93, paragraph (1), item (i) cases cases and cases where these provisions are applied mutatis mutandis pursuant to Article 18, paragraphs (6) and (7) (including as applied pursuant to paragraph (8) of that Article), and paragraphs (9) and (10) (including where these provisions are applied pursuant to paragraph (11) of that Article) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) Article 3, paragraph (2) Article 183 Article 183 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in this Article)
that Article those provisions
Article 3, paragraph (3) Article 203-2 Article 203-2 and Article 28, paragraph (1) of the Special Measures Act
that Article those provisions
Article 3, paragraph (4) that paragraph that paragraph and Article 28, paragraph (1) of the Special Measures Act
Article 3, paragraph (5) or Article 204, paragraph (1) and Article 204, paragraph (1), and Article 28, paragraph (1) of the Special Measures Act
Article 3, paragraph (6) Article 183 Article 183 and Article 28, paragraph (1) of the Special Measures Act
that Article those provisions
that Act the Income Tax Act
returns returns and the return of special income tax for reconstruction prescribed in Article 6, item (viii) of the Special Measures Act to be filed together with those returns
Article 190 Article 190 and Article 30, paragraph (1) of the Special Measures Act
Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) Article 3, paragraph (1) the Income Tax Act and the Income Tax Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act"), and
, the Local Tax Act , Chapter IV (excluding Article 11, paragraph (1)) of the Special Measures Act, the Local Tax Act
Article 18, paragraph (1) Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation, issued during the period from January 1, 2013 to December 31, 2037
refunds refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the following paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Article 18, paragraph (2) refunds refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the preceding paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Article 22, paragraph (1) Part IV, Chapter V of that Act Part IV, Chapter V of that Act and Article 28, paragraph (1) of the Special Measures Act
income tax on income tax and special income tax for reconstruction on
a return a return together with a return stating the amount of income tax set forth in item (ii) and the amount of special income tax for reconstruction collected or to be collected together with that amount of income tax pursuant to the provisions of that paragraph (hereinafter referred to as the "covered withheld special tax amount" in this Article), as well as the basis for calculating that covered withheld special tax amount and other matters specified by Ministry of Finance Order
Article 22, paragraph (2) refunds refunds, together with it, special income tax for reconstruction equivalent to the covered withheld special tax amount. In this case, the provisions of Article 19, paragraph (6) of the Special Measures Act apply mutatis mutandis to the case where that special income tax for reconstruction and income tax have been refunded
Article 22, paragraph (3) ) of ) or the covered withheld special tax amount of
Article 25 Part IV, Chapter V Part IV, Chapter V and Article 28, paragraph (1) of the Special Measures Act
the items of that paragraph the items of Article 23, paragraph (1)
Article 33, paragraph (1) pays pays, together with it, a payment equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount so paid (hereinafter referred to as the "amount equivalent to overpaid or erroneously paid special income tax for reconstruction" in this Article), and the provisions of Article 28, paragraph (9) of the Special Measures Act apply mutatis mutandis in the case where the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction have been paid, and the provisions of Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis to the calculation of the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction and to the appropriation of the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction to unpaid special income tax for reconstruction and income tax subject to withholding
Article 33, paragraph (2) special overpayment or erroneous payment special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
payment payment and a payment equivalent to the amount calculated by multiplying the amount of that payment by 2.1 percent
Article 33, paragraph (3) special overpayment or erroneous payment, special overpayment or erroneous payment, the amount equivalent to overpaid or erroneously paid special income tax for reconstruction,
Article 33, paragraph (3), items (i) and (ii) special overpayment or erroneous payment special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
Article 33, paragraph (5) special overpayment or erroneous payment special overpayment or erroneous payment, the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
Article 33, paragraph (6) the special overpayment or erroneous payment under paragraph (1) the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction under paragraph (1)
special overpayment or erroneous payment or special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction, or
Article 33, paragraph (7) special overpayment or erroneous payment up to special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction up to
the special overpayment or erroneous payment prescribed the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction prescribed
Article 37, paragraph (1) delinquent tax on income tax delinquent tax on income tax and special income tax for reconstruction
the amount of income tax the amount of income tax and the amount of special income tax for reconstruction
Article 37, paragraph (2) income tax or income tax and special income tax for reconstruction, or
the amount of income tax the amount of income tax and the amount of special income tax for reconstruction
delinquent tax on income tax delinquent tax on income tax and special income tax for reconstruction
Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) Article 3, paragraph (1) income tax income tax and the special income tax for reconstruction on that income tax
are to apply are to apply, and the provisions of Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act") are to apply to the amount of income tax to be collected and paid pursuant to those provisions with regard to that consideration for the provision of services subject to exemption
Article 3, paragraph (2) refunds refunds, together with that amount, an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of that income tax. In this case, the provisions of paragraph (9) of that Article and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Article 3, paragraph (3) there is income tax there is income tax and special income tax for reconstruction to be collected together with that income tax pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act
the preceding paragraph the first sentence of the preceding paragraph as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
income tax to the State income tax and the special income tax for reconstruction to be collected together with that income tax to the State
Article 3-3, paragraph (1) Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation, issued during the period from January 1, 2013 to December 31, 2037
of income tax of income tax and the special income tax for reconstruction on that income tax
refunds refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the following paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Article 3-3, paragraph (2) of income tax of income tax and the special income tax for reconstruction on that income tax
refunds refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the preceding paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Article 5-2-2, paragraph (5) refunds refunds, together with that amount, an amount equivalent to the amount calculated as prescribed by Cabinet Order as the amount of the part corresponding to those specified social insurance premiums, out of the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of that income tax. In this case, the provisions of paragraph (9) of that Article and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Article 6 that Act that Act, the Special Measures Act
(excluding Article 15 and Article 16), (excluding Article 15 and Article 16), Chapter IV (excluding Article 11, paragraph (1)) of the Special Measures Act,
Act on General Rules for National Taxes Article 2, item (ii) and and special income tax for reconstruction, and
Article 2, item (viii) Income Tax Act Income Tax Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act")
Article 15, paragraph (2), items (i) and (ii) income tax income tax and special income tax for reconstruction
Article 15, paragraph (3), item (i) (hereinafter referred to as "income tax subject to estimated tax prepayment" and special income tax for reconstruction payable pursuant to the provisions of Article 16 (Estimated Tax Prepayment) of the Special Measures Act (hereinafter referred to as "income tax, etc. subject to estimated tax prepayment"
Article 21, paragraph (2), Article 30, paragraph (2), and Article 33, paragraph (2) income tax income tax, special income tax for reconstruction
Article 37, paragraph (1) income tax income tax, etc.
Article 43, paragraph (2) income tax income tax, special income tax for reconstruction
Article 46, paragraph (1), item (iii) and Article 60, paragraph (1), item (iv) income tax income tax, etc.
Article 65, paragraph (3), item (ii) the amount obtained by adding the amount obtained by adding (or, if there is an amount to be credited under the provisions of Article 14 (Credit for Foreign Taxes) of the Special Measures Act, an amount equivalent to the withheld special tax amount prescribed in Article 17, paragraph (1), item (iii) (Filing of Return on Tax Base and Amount of Tax) of the Special Measures Act pertaining to the amended return or reassessment under paragraph (1), or the prepaid special tax amount prescribed in paragraph (4) of that Article, the amount obtained by adding those amounts)
income tax, income tax, special income tax for reconstruction,
Article 70, paragraph (5), item (iii) income tax (including any penalty tax on the income tax income tax and the special income tax for reconstruction on that income tax (including any penalty tax on these taxes
income tax subject to the special provisions for departure from Japan, etc. income tax, etc. subject to the special provisions for departure from Japan, etc.
Article 73, paragraph (3) income tax income tax, etc.
Article 85, paragraph (1) and Article 86, paragraph (1) income tax income tax, special income tax for reconstruction
Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation (Act No. 110 of 1997) Article 6, paragraph (1) income tax ( income tax and the special income tax for reconstruction on that income tax (
income tax on foreign assets income tax, etc. on foreign assets
Article 6, paragraph (2), item (i) income tax income tax and special income tax for reconstruction
Article 6, paragraph (3) income tax on foreign assets income tax, etc. on foreign assets
Article 6, paragraph (4), item (i) income tax income tax and special income tax for reconstruction
Article 6, paragraphs (6) and (7) income tax on foreign assets income tax, etc. on foreign assets
Article 6-3, paragraph (1) income tax ( income tax and the special income tax for reconstruction on that income tax (
income tax on assets and liabilities income tax, etc. on assets and liabilities
Article 6-3, paragraph (2) income tax on assets and liabilities income tax, etc. on assets and liabilities
Corporation Tax Act (Act No. 34 of 1965) Article 41-2 the amount of income tax the amount of income tax and the amount of special income tax for reconstruction
Article 69-2, paragraph (1) the amount of income tax the total amount of income tax and special income tax for reconstruction
Article 142-6-2 the amount of income tax the amount of income tax and the amount of special income tax for reconstruction
Article 144-2-2, paragraph (1) the amount of income tax the total amount of income tax and special income tax for reconstruction
Local Corporation Tax Act (Act No. 11 of 2014) Article 12-2, paragraph (1) Corporation Tax Act Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in this Article)
Article 12-2, paragraph (2) Corporation Tax Act Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
that Act the Corporation Tax Act
Article 12-2, paragraph (4) Corporation Tax Act Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
that Act the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Inheritance Tax Act (Act No. 73 of 1950) Article 14, paragraph (2) income tax income tax, special income tax for reconstruction
Local Tax Act (Act No. 226 of 1950) Article 37-3 and that Act , that Act
the total amount , the amount calculated as specified by Cabinet Order referred to in Article 14, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; referred to as the "Special Measures Act" in Article 314-8), and the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article, the total amount
Article 314-8 and that Act , that Act
the maximum credit, and the maximum credit, the amount calculated as specified by Cabinet Order referred to in Article 14, paragraph (1) of the Special Measures Act, and the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article, and
machine translation, not official
**第二項** 法人の各事業年度（第四十条第十一号に規定する事業年度をいい、課税事業年度（第四十五条に規定する課税事業年度をいう。以下この項において同じ。）を除く。以下この項において同じ。）において第十条第四号イ及びロに掲げる所得（外国法人にあっては、法人税法第百四十一条各号に掲げる外国法人の区分（同条第一号に掲げる外国法人にあっては同号イ又はロに掲げる国内源泉所得の区分）に応じ当該各号に定める国内源泉所得（同条第一号に定める国内源泉所得にあっては同号イ又はロに掲げる国内源泉所得）で第十条第五号イ及びロに掲げる所得とする。）につきこの章の規定により課される復興特別所得税の額がある場合には、当該法人に対する同法の規定の適用については、当該各事業年度における当該復興特別所得税の額は、当該各事業年度における当該所得に係る同法第六十八条第一項（同法第百四十四条において準用する場合を含む。）に規定する所得税の額とみなす。この場合において、当該復興特別所得税の額に係る同法その他法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-33/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-2
If there is an amount of special income tax for reconstruction imposed pursuant to the provisions of this Chapter on income set forth in Article 10, item (iv), (a) and (b) (for a foreign corporation, the domestic source income specified in each item of Article 141 of the Corporation Tax Act according to the category of foreign corporation set forth in each of those items (for a foreign corporation set forth in item (i) of that Article, according to the category of domestic source income set forth in (a) or (b) of that item) (for the domestic source income specified in item (i) of that Article, the domestic source income set forth in (a) or (b) of that item) that is income set forth in Article 10, item (v), (a) and (b)) in each business year of a corporation (meaning a business year prescribed in Article 40, item (xi), excluding a taxable business year (meaning a taxable business year prescribed in Article 45; the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph), then, with regard to the application of the provisions of that Act to that corporation, the amount of that special income tax for reconstruction in each business year is deemed to be the amount of income tax prescribed in Article 68, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 144 of that Act) pertaining to that income in each business year. In this case, necessary matters concerning the application of the provisions of that Act and other laws and regulations concerning corporation tax with regard to the amount of that special income tax for reconstruction are specified by Cabinet Order.
machine translation, not official
**第三項** 第一項に定めるもののほか、所得税及び復興特別所得税に係る国税通則法の規定の適用については、次に定めるところによる。
art-33/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-3
Beyond what is provided for in paragraph (1), the application of the provisions of the Act on General Rules for National Taxes with regard to income tax and special income tax for reconstruction is as follows:
machine translation, not official
**一** 国税通則法第七十一条第一項第一号及び第百二十三条第一項の規定の適用については、所得税及び復興特別所得税は、同一の税目に属する国税とみなす。
art-33/par-3/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-3/item-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-1
with regard to the application of the provisions of Article 71, paragraph (1), item (i) and Article 123, paragraph (1) of the Act on General Rules for National Taxes, income tax and special income tax for reconstruction are deemed to be national taxes falling under the same tax item;
machine translation, not official
**二** 所得税又は復興特別所得税に係る国税通則法第九十条第一項に規定する更正決定等（以下この号において「更正決定等」という。）について不服申立てがされている場合において、当該所得税又は復興特別所得税と同法第二条第五号に規定する納税者及び年分（源泉徴収に係るこれらの税にあっては、第二十八条第一項に規定する法定納期限）が同一である他の復興特別所得税又は所得税についてされた更正決定等があるときは、同法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の復興特別所得税又は所得税についてされた更正決定等は、当該所得税又は復興特別所得税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。
art-33/par-3/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-2
if an appeal has been filed against a reassessment or determination, etc. prescribed in Article 90, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as a "reassessment or determination, etc." in this item) pertaining to income tax or special income tax for reconstruction, and there is a reassessment or determination, etc. made with regard to other special income tax for reconstruction or income tax for which the taxpayer prescribed in Article 2, item (v) of that Act and the year (for those taxes subject to withholding, the statutory payment due date prescribed in Article 28, paragraph (1)) are the same as those of that income tax or special income tax for reconstruction, then, with regard to the application of the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made with regard to that other special income tax for reconstruction or income tax is deemed to be another reassessment or determination, etc. made with regard to the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that income tax or special income tax for reconstruction.
machine translation, not official
**第四項** 第一項に定めるもののほか、外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律の規定の適用がある場合におけるこの章の規定の適用については、次に定めるところによる。
art-33/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4 · https://japanlaw.org/l/423AC0000000117/art-33/par-4
Beyond what is provided for in paragraph (1), the application of the provisions of this Chapter in cases where the provisions of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity apply is as follows:
machine translation, not official
**一** 次に掲げる所得については、第九条及び第二十六条から第二十八条までの規定（ニに掲げる所得及び居住者が支払を受けるホに掲げる所得については、同条の規定）は、適用しない。
art-33/par-4/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1
the provisions of Article 9 and Articles 26 through 28 (with regard to the income set forth in (d) and the income set forth in (e) that is received by a resident, the provisions of Article 28) do not apply to the following income:
machine translation, not official
**イ** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第十五条第一項の規定の適用がある同項に規定する対象配当等
art-33/par-4/item-1/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-1/sub-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1/sub-1
covered dividends and similar income prescribed in Article 15, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity to which the provisions of that paragraph apply;
machine translation, not official
**ロ** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第十五条第三項の規定の適用がある同項に規定する対象配当等
art-33/par-4/item-1/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-1/sub-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1/sub-2
covered dividends and similar income prescribed in Article 15, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity to which the provisions of that paragraph apply;
machine translation, not official
**ハ** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第十五条第五項の規定の適用がある同項に規定する対象配当等
art-33/par-4/item-1/sub-3 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-1/sub-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1/sub-3
covered dividends and similar income prescribed in Article 15, paragraph (5) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity to which the provisions of that paragraph apply;
machine translation, not official
**ニ** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第七条第五項に規定する第三国団体対象事業所得、同法第十一条第四項に規定する第三国団体対象国際運輸業所得、同法第十五条第七項の規定の適用がある同項に規定する第三国団体対象配当等、同条第八項の規定の適用がある同項に規定する非課税対象利子又は同法第十九条第五項に規定する第三国団体対象譲渡所得
art-33/par-4/item-1/sub-4 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-1/sub-4 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1/sub-4
third-country entity covered business income prescribed in Article 7, paragraph (5) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, third-country entity covered international transportation business income prescribed in Article 11, paragraph (4) of that Act, third-country entity covered dividends and similar income prescribed in Article 15, paragraph (7) of that Act to which the provisions of that paragraph apply, tax-exempt covered interest prescribed in paragraph (8) of that Article to which the provisions of that paragraph apply, or third-country entity covered capital gains prescribed in Article 19, paragraph (5) of that Act;
machine translation, not official
**ホ** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第七条第六項に規定する特定対象事業所得、同法第十一条第五項に規定する特定対象国際運輸業所得、同法第十五条第九項の規定の適用がある同項に規定する特定対象配当等又は同条第十項の規定の適用がある同項に規定する特定非課税対象利子
art-33/par-4/item-1/sub-5 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-1/sub-5 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1/sub-5
specified covered business income prescribed in Article 7, paragraph (6) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, specified covered international transportation business income prescribed in Article 11, paragraph (5) of that Act, specified covered dividends and similar income prescribed in Article 15, paragraph (9) of that Act to which the provisions of that paragraph apply, or specified tax-exempt covered interest prescribed in paragraph (10) of that Article to which the provisions of that paragraph apply;
machine translation, not official
**二** 前号ニに掲げる所得につき外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第七条第七項（同法第十一条第六項、第十五条第十二項又は第十九条第六項において準用する場合を含む。）において準用する所得税法第百七十二条第一項の規定による申告書を提出すべき者については、第十七条第五項及び第七項並びに第十八条第十二項から第十五項までの規定を準用する。
art-33/par-4/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-2
the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 7, paragraph (7) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (including as applied mutatis mutandis pursuant to Article 11, paragraph (6), Article 15, paragraph (12), or Article 19, paragraph (6) of that Act) with regard to the income set forth in (d) of the preceding item;
machine translation, not official
**三** 第一号ニ又はホに掲げる所得につき外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第七条第八項後段（同法第十一条第七項又は第十五条第十三項において準用する場合を含む。）、第十項後段（同法第十一条第八項又は第十五条第十四項において準用する場合を含む。）、第十二項後段（同法第十一条第九項又は第十五条第十五項において準用する場合を含む。）、第十四項後段（同法第十一条第十項又は第十五条第十六項において準用する場合を含む。）、第十六項後段（同法第十一条第十一項又は第十五条第十七項において準用する場合を含む。）又は第十八項後段（同法第十一条第十二項又は第十五条第十八項において準用する場合を含む。）の規定により所得税の額が計算され、又は所得税が課される場合には、当該所得につきこれらの規定により同法第十五条第九項に規定する控除後適用税率を控除する前の税率により計算した所得税の額を第十条第一号から第三号までに定める所得税の額として、この章の規定を適用する。
art-33/par-4/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-4/item-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-3
if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of Article 7, paragraph (8) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (including as applied mutatis mutandis pursuant to Article 11, paragraph (7) or Article 15, paragraph (13) of that Act), the second sentence of paragraph (10) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (8) or Article 15, paragraph (14) of that Act), the second sentence of paragraph (12) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (9) or Article 15, paragraph (15) of that Act), the second sentence of paragraph (14) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (10) or Article 15, paragraph (16) of that Act), the second sentence of paragraph (16) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (11) or Article 15, paragraph (17) of that Act), or the second sentence of paragraph (18) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (12) or Article 15, paragraph (18) of that Act) with regard to the income set forth in item (i), (d) or (e), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to that income pursuant to those provisions at the tax rate before deducting the post-deduction applicable tax rate prescribed in Article 15, paragraph (9) of that Act to be the amount of income tax specified in Article 10, items (i) through (iii).
machine translation, not official
**第五項** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第一項の規定は、同項に規定する所得税等の非課税等に関する規定若しくは同項に規定する租税特別措置法の規定の適用により、又は外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第十五条第三十項の規定が適用されないことにより、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる国税通則法第十九条第一項に規定する課税標準等又は税額等に関し、その内容が異なることとなった場合について準用する。
art-33/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-5 · https://japanlaw.org/l/423AC0000000117/art-33/par-5
The provisions of Article 32, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity apply mutatis mutandis to cases where, as a result of the application of the provisions concerning exemption, etc. of income tax, etc. prescribed in that paragraph or the provisions of the Act on Special Measures Concerning Taxation prescribed in that paragraph, or as a result of the provisions of Article 15, paragraph (30) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity not being applied, the content of the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or the determination of a person who has filed a return of special income tax for reconstruction or has received a determination has come to differ.
machine translation, not official
**第六項** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第二項及び第三項の規定は、同条第一項の国税庁長官の確認があったことにより、居住者の各年分の復興特別所得税の額又は非居住者である外国居住者等（同法第二条第三号に規定する外国居住者等をいう。次項において同じ。）の各年分の復興特別所得税の額のうちに減額されるものがある場合について準用する。
art-33/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-6 · https://japanlaw.org/l/423AC0000000117/art-33/par-6
The provisions of Article 32, paragraphs (2) and (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity apply mutatis mutandis to cases where, as a result of the confirmation by the Commissioner of the National Tax Agency referred to in paragraph (1) of that Article, any part of the amount of special income tax for reconstruction for each year of a resident, or of the amount of special income tax for reconstruction for each year of a foreign resident, etc. who is a nonresident (meaning a foreign resident, etc. prescribed in Article 2, item (iii) of that Act; the same applies in the following paragraph), is to be reduced.
machine translation, not official
**第七項** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第五項の規定は、居住者又は非居住者である外国居住者等が第二十一条第二項各号に掲げる金額につき同法第三十二条第二項又は第三項（これらの規定を前項において準用する場合を含む。）において準用する租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（以下この条及び第六十三条において「租税条約等実施特例法」という。）第七条第一項又は第二項の更正を受けた場合において、その更正に伴い、その更正に係る年分の翌年分以後の各年分の復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る第十七条第一項第二号から第四号までに掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となるとき、又は復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る同条第二項第一号若しくは第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過少となるときのその更正を受けた居住者又は非居住者である外国居住者等について準用する。この場合において、外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第五項中「所得税法第百五十三条の項及び」とあるのは、「所得税法第百五十三条の項中「租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律」とあるのは「外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第二項又は第三項（国税庁長官の確認があつた場合の更正の請求の特例等）（これらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第七項（復興特別所得税に係る所得税法の適用の特例等）において準用する場合を含む。）において準用する租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律」と、同表」と読み替えるものとする。
art-33/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-7 · https://japanlaw.org/l/423AC0000000117/art-33/par-7
The provisions of Article 32, paragraph (5) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity apply mutatis mutandis to a resident, or a foreign resident, etc. who is a nonresident, who has received a reassessment under Article 7, paragraph (1) or (2) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (hereinafter referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties" in this Article and Article 63) as applied mutatis mutandis pursuant to Article 32, paragraph (2) or (3) of that Act (including where these provisions are applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 21, paragraph (2), in cases where, as a result of that reassessment, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes excessive, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction, or pertaining to a year for which a determination was received, becomes too small. In this case, the phrase "the row of Article 153 of the Income Tax Act and" in Article 32, paragraph (5) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity is deemed to be replaced with "the row of Article 153 of the Income Tax Act, the phrase 'Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.' is deemed to be replaced with 'Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as applied mutatis mutandis pursuant to Article 32, paragraph (2) or (3) (Special Provisions, etc. on Request for Reassessment Where Confirmation by the Commissioner of the National Tax Agency Has Been Given) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (including where these provisions are applied mutatis mutandis pursuant to Article 33, paragraph (7) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake)', and in that table".
machine translation, not official
**第八項** 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第六項の規定は、第六項において準用する同条第二項において準用する租税条約等実施特例法第七条第一項の規定又は第六項において準用する外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十二条第三項において準用する租税条約等実施特例法第七条第二項の規定による更正に係る還付金又は過納金について準用する。
art-33/par-8 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-8 · https://japanlaw.org/l/423AC0000000117/art-33/par-8
The provisions of Article 32, paragraph (6) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties as applied mutatis mutandis pursuant to paragraph (2) of that Article as applied mutatis mutandis pursuant to paragraph (6), or under the provisions of Article 7, paragraph (2) of the Act on Special Provisions for the Enforcement of Tax Treaties as applied mutatis mutandis pursuant to Article 32, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity as applied mutatis mutandis pursuant to paragraph (6).
machine translation, not official
**第九項** 第一項に定めるもののほか、租税条約等実施特例法の規定の適用がある場合におけるこの章の規定の適用については、次に定めるところによる。
art-33/par-9 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9 · https://japanlaw.org/l/423AC0000000117/art-33/par-9
Beyond what is provided for in paragraph (1), the application of the provisions of this Chapter in cases where the provisions of the Act on Special Provisions for the Enforcement of Tax Treaties apply is as follows:
machine translation, not official
**一** 相手国居住者等配当等（租税条約等実施特例法第三条の二第一項に規定する相手国居住者等配当等をいう。以下この号において同じ。）又は次に掲げる配当等（同項に規定する配当等をいう。以下この項において同じ。）のうち、限度税率（租税条約等実施特例法第二条第五号に規定する限度税率をいう。以下この号において同じ。）を定める租税条約（租税条約等実施特例法第二条第一号に規定する租税条約をいう。以下この号において同じ。）の規定の適用があるものであって当該相手国居住者等配当等若しくは当該配当等につきそれぞれ適用される限度税率（ニに掲げる配当等につきそれぞれ適用される限度税率が租税条約等実施特例法第三条の二第九項に規定する住民税をも含めて規定されている場合には、同項に規定する控除後限度税率とする。第三号において「適用限度税率」という。）が租税条約等実施特例法第三条の二第一項、第三項、第五項、第七項若しくは第九項に規定する所得税法及び租税特別措置法の規定に規定する税率以下であるもの（以下この項において「限度税率適用配当等」という。）又は所得税及び当該所得税に係る復興特別所得税の免除を定める租税条約の規定の適用があるもの（以下この項において「免除適用配当等」という。）については、第九条及び第二十六条から第二十八条までの規定（ハに掲げる配当等に係るもの及び居住者が支払を受けるニに掲げる配当等に係るものについては、同条の規定）は、適用しない。
art-33/par-9/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-1
the provisions of Article 9 and Articles 26 through 28 (for those pertaining to the dividends and similar income set forth in (c) and those pertaining to the dividends and similar income set forth in (d) that are received by a resident, the provisions of Article 28) do not apply to treaty partner resident's dividends and similar income (meaning treaty partner resident's dividends and similar income prescribed in Article 3-2, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item) or the following dividends and similar income (meaning dividends and similar income prescribed in that paragraph; the same applies hereinafter in this paragraph) that are subject to the application of the provisions of a tax treaty (meaning a tax treaty prescribed in Article 2, item (i) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item) that specifies a limit tax rate (meaning a limit tax rate prescribed in Article 2, item (v) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item), where the limit tax rate applied respectively to that treaty partner resident's dividends and similar income or those dividends and similar income (or, if the limit tax rate applied respectively to the dividends and similar income set forth in (d) is prescribed so as to include the inhabitant tax prescribed in Article 3-2, paragraph (9) of the Act on Special Provisions for the Enforcement of Tax Treaties, the post-deduction limit tax rate prescribed in that paragraph; referred to as the "applicable limit tax rate" in item (iii)) is the tax rate prescribed in the provisions of the Income Tax Act and the Act on Special Measures Concerning Taxation prescribed in Article 3-2, paragraph (1), (3), (5), (7), or (9) of the Act on Special Provisions for the Enforcement of Tax Treaties or less (hereinafter referred to as "dividends and similar income subject to a limit tax rate" in this paragraph), or that are subject to the application of the provisions of a tax treaty providing for exemption from income tax and the special income tax for reconstruction on that income tax (hereinafter referred to as "dividends and similar income subject to exemption" in this paragraph):
machine translation, not official
**イ** 租税条約等実施特例法第三条の二第三項に規定する株主等配当等
art-33/par-9/item-1/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-1/sub-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-1/sub-1
shareholder dividends and similar income prescribed in Article 3-2, paragraph (3) of the Act on Special Provisions for the Enforcement of Tax Treaties;
machine translation, not official
**ロ** 租税条約等実施特例法第三条の二第五項に規定する相手国団体配当等
art-33/par-9/item-1/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-1/sub-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-1/sub-2
treaty partner entity dividends and similar income prescribed in Article 3-2, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties;
machine translation, not official
**ハ** 租税条約等実施特例法第三条の二第七項に規定する第三国団体配当等
art-33/par-9/item-1/sub-3 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-1/sub-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-1/sub-3
third-country entity dividends and similar income prescribed in Article 3-2, paragraph (7) of the Act on Special Provisions for the Enforcement of Tax Treaties;
machine translation, not official
**ニ** 租税条約等実施特例法第三条の二第九項に規定する特定配当等
art-33/par-9/item-1/sub-4 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-1/sub-4 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-1/sub-4
specified dividends and similar income prescribed in Article 3-2, paragraph (9) of the Act on Special Provisions for the Enforcement of Tax Treaties;
machine translation, not official
**二** 限度税率適用配当等又は免除適用配当等（前号ハに掲げる配当等に係るものに限る。）につき租税条約等実施特例法第三条の二第十三項において準用する所得税法第百七十二条第一項の規定による申告書を提出すべき者については、第十七条第五項及び第七項並びに第十八条第十二項から第十五項までの規定を準用する。
art-33/par-9/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-2
the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 3-2, paragraph (13) of the Act on Special Provisions for the Enforcement of Tax Treaties with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in (c) of the preceding item);
machine translation, not official
**三** 限度税率適用配当等又は免除適用配当等（第一号ハ又はニに掲げる配当等に係るものに限る。以下この号において同じ。）につき租税条約等実施特例法第三条の二第十四項後段、第十六項後段、第十八項後段、第二十項後段、第二十二項後段又は第二十四項後段の規定により所得税の額が計算され、又は所得税が課される場合には、当該限度税率適用配当等又は免除適用配当等につきこれらの規定により適用限度税率を控除する前の当該規定に規定する税率により計算した所得税の額を第十条第一号から第三号までに定める所得税の額として、この章の規定を適用する。
art-33/par-9/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-9/item-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-3
if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of Article 3-2, paragraph (14), the second sentence of paragraph (16), the second sentence of paragraph (18), the second sentence of paragraph (20), the second sentence of paragraph (22), or the second sentence of paragraph (24) of the Act on Special Provisions for the Enforcement of Tax Treaties with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in item (i), (c) or (d); the same applies hereinafter in this item), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to those dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption pursuant to those provisions at the tax rate prescribed in those provisions before deducting the applicable limit tax rate to be the amount of income tax specified in Article 10, items (i) through (iii).
machine translation, not official
**第十項** 租税条約等実施特例法第七条第一項又は第二項の規定は、これらの規定に規定する合意が行われたことにより、居住者の各年分の復興特別所得税の額又は相手国居住者等（租税条約等実施特例法第二条第四号に規定する相手国居住者等をいう。次項において同じ。）の各年分の復興特別所得税の額のうちに減額されるものがある場合について準用する。
art-33/par-10 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-10 · https://japanlaw.org/l/423AC0000000117/art-33/par-10
The provisions of Article 7, paragraph (1) or (2) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to cases where, as a result of an agreement prescribed in those provisions having been reached, any part of the amount of special income tax for reconstruction for each year of a resident, or of the amount of special income tax for reconstruction for each year of a treaty partner resident, etc. (meaning a treaty partner resident, etc. prescribed in Article 2, item (iv) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies in the following paragraph), is to be reduced.
machine translation, not official
**第十一項** 租税条約等実施特例法第七条第四項の規定は、居住者又は相手国居住者等が第二十一条第二項各号に掲げる金額につき租税条約等実施特例法第七条第一項又は第二項（これらの規定を前項において準用する場合を含む。）の更正を受けた場合において、その更正に伴い、その更正に係る年分の翌年分以後の各年分の復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る第十七条第一項第二号から第四号までに掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となるとき、又は復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る同条第二項第一号若しくは第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過少となるときのその更正を受けた居住者又は相手国居住者等について準用する。この場合において、租税条約等実施特例法第七条第四項の表所得税法第百五十三条の項中「更正の特例）」とあるのは、「更正の特例）（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十三条第十項（復興特別所得税に係る所得税法の適用の特例等）において準用する場合を含む。）」と読み替えるものとする。
art-33/par-11 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-11 · https://japanlaw.org/l/423AC0000000117/art-33/par-11
The provisions of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to a resident or treaty partner resident, etc. who has received a reassessment under Article 7, paragraph (1) or (2) of the Act on Special Provisions for the Enforcement of Tax Treaties (including where these provisions are applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 21, paragraph (2), in cases where, as a result of that reassessment, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes excessive, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction, or pertaining to a year for which a determination was received, becomes too small. In this case, the phrase "Special Provisions on Reassessment)" in the row of Article 153 of the Income Tax Act in the table of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties is deemed to be replaced with "Special Provisions on Reassessment) (including as applied mutatis mutandis pursuant to Article 33, paragraph (10) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011))".
machine translation, not official
**第十二項** 租税条約等実施特例法第七条第五項の規定は、第十項において準用する同条第一項の規定による更正に係る還付金又は過納金について準用する。
art-33/par-12 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-12 · https://japanlaw.org/l/423AC0000000117/art-33/par-12
The provisions of Article 7, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (10).
machine translation, not official
**第十三項** 前各項に定めるもののほか、復興特別所得税に係る所得税法その他の法令の規定の技術的読替えその他この章の規定の適用に関し必要な事項は、政令で定める。
art-33/par-13 · https://japanlaw.org/en/reconstruction-funding-act/art-33/par-13 · https://japanlaw.org/l/423AC0000000117/art-33/par-13
Beyond what is provided for in the preceding paragraphs, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations with regard to special income tax for reconstruction, and other necessary matters concerning the application of the provisions of this Chapter, are specified by Cabinet Order.
machine translation, not official
## 第六節 罰則 — Section 6 Penal Provisions
heading: machine translation, not official
ch-4/sec-6 · https://japanlaw.org/en/reconstruction-funding-act/ch-4/sec-6 · https://japanlaw.org/l/423AC0000000117/ch-4/sec-6
### 第三十四条
art-34 · https://japanlaw.org/en/reconstruction-funding-act/art-34 · https://japanlaw.org/l/423AC0000000117/art-34
**第一項** 偽りその他不正の行為により、第十七条第一項第二号に規定する復興特別所得税の額（第十四条の規定により控除をされるべき金額がある場合には、同号の規定による計算を同条の規定を適用しないでした復興特別所得税の額）又は第十七条第五項第一号若しくは第四号イに規定する復興特別所得税の額につき復興特別所得税を免れた者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-34/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-34/par-1 · https://japanlaw.org/l/423AC0000000117/art-34/par-1
A person who, by deception or other wrongful act, evades special income tax for reconstruction on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 14, the amount of special income tax for reconstruction calculated as under that item without applying the provisions of that Article) or on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (5), item (i) or item (iv), (a) is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた復興特別所得税の額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその免れた復興特別所得税の額に相当する金額以下とすることができる。
art-34/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-34/par-2 · https://japanlaw.org/l/423AC0000000117/art-34/par-2
If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第十七条第一項若しくは第五項又は第二十条の二第三項において準用する所得税法第百五十一条の四第一項若しくは第二項（これらの規定を同法第百六十六条において準用する場合を含む。）、第二十条の二第四項において準用する同法第百五十一条の五第一項（同法第百六十六条において準用する場合を含む。）若しくは第二十条の二第六項において準用する同法第百五十一条の六第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をその提出期限までに提出しないことにより、第十七条第一項第二号に規定する復興特別所得税の額（第十四条の規定により控除をされるべき金額がある場合には、同号の規定による計算を同条の規定を適用しないでした復興特別所得税の額）又は第十七条第五項第一号若しくは第四号イに規定する復興特別所得税の額につき復興特別所得税を免れた者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-34/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-34/par-3 · https://japanlaw.org/l/423AC0000000117/art-34/par-3
Beyond what is provided for in paragraph (1), a person who, by failing to file a return under Article 17, paragraph (1) or (5) of this Act, Article 151-4, paragraph (1) or (2) of the Income Tax Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (3) of this Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), Article 151-5, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (4) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or Article 151-6, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) by the deadline for filing, evades special income tax for reconstruction on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 14, the amount of special income tax for reconstruction calculated as under that item without applying the provisions of that Article) or on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (5), item (i) or item (iv), (a) is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた復興特別所得税の額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた復興特別所得税の額に相当する金額以下とすることができる。
art-34/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-34/par-4 · https://japanlaw.org/l/423AC0000000117/art-34/par-4
If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.
machine translation, not official
### 第三十五条
art-35 · https://japanlaw.org/en/reconstruction-funding-act/art-35 · https://japanlaw.org/l/423AC0000000117/art-35
**第一項** 偽りその他不正の行為により、第二十八条から第三十条までの規定により徴収されるべき復興特別所得税を免れた者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-35/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-35/par-1 · https://japanlaw.org/l/423AC0000000117/art-35/par-1
A person who, by deception or other wrongful act, evades special income tax for reconstruction that is to be collected pursuant to the provisions of Articles 28 through 30 is punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた復興特別所得税の額が百万円を超えるときは、情状により、同項の罰金は、百万円を超えその免れた復興特別所得税の額に相当する金額以下とすることができる。
art-35/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-35/par-2 · https://japanlaw.org/l/423AC0000000117/art-35/par-2
If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 1,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.
machine translation, not official
### 第三十六条
art-36 · https://japanlaw.org/en/reconstruction-funding-act/art-36 · https://japanlaw.org/l/423AC0000000117/art-36
**第一項** 第二十八条から第三十条までの規定により徴収して納付すべき復興特別所得税を納付しなかった者は、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。
art-36/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-36/par-1 · https://japanlaw.org/l/423AC0000000117/art-36/par-1
A person who fails to pay special income tax for reconstruction that is to be collected and paid pursuant to the provisions of Articles 28 through 30 is punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.
machine translation, not official
**第二項** 前項の納付しなかった復興特別所得税の額が二百万円を超えるときは、情状により、同項の罰金は、二百万円を超えその納付しなかった復興特別所得税の額に相当する金額以下とすることができる。
art-36/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-36/par-2 · https://japanlaw.org/l/423AC0000000117/art-36/par-2
If the amount of special income tax for reconstruction not paid as referred to in the preceding paragraph exceeds 2,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 2,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction not paid.
machine translation, not official
### 第三十七条
art-37 · https://japanlaw.org/en/reconstruction-funding-act/art-37 · https://japanlaw.org/l/423AC0000000117/art-37
**第一項** 正当な理由がなくて第十七条第一項若しくは第五項又は第二十条の二第三項において準用する所得税法第百五十一条の四第一項若しくは第二項（これらの規定を同法第百六十六条において準用する場合を含む。）、第二十条の二第四項において準用する同法第百五十一条の五第一項（同法第百六十六条において準用する場合を含む。）若しくは第二十条の二第六項において準用する同法第百五十一条の六第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をその提出期限までに提出しなかった者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-37/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-37/par-1 · https://japanlaw.org/l/423AC0000000117/art-37/par-1
A person who, without justifiable grounds, fails to file a return under Article 17, paragraph (1) or (5) of this Act, Article 151-4, paragraph (1) or (2) of the Income Tax Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (3) of this Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), Article 151-5, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (4) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or Article 151-6, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) by the deadline for filing is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.
machine translation, not official
### 第三十八条
art-38 · https://japanlaw.org/en/reconstruction-funding-act/art-38 · https://japanlaw.org/l/423AC0000000117/art-38
**第一項** 次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-38/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-38/par-1 · https://japanlaw.org/l/423AC0000000117/art-38/par-1
A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第三十二条第一項において準用する国税通則法第七十四条の二第一項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避した者
art-38/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-38/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-38/par-1/item-1
a person who fails to answer, or gives a false answer to, questions asked by the relevant official under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 32, paragraph (1), or who refuses, obstructs, or evades an inspection under the provisions of that paragraph;
machine translation, not official
**二** 第三十二条第一項において準用する国税通則法第七十四条の二第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出した者
art-38/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-38/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-38/par-1/item-2
a person who, without justifiable grounds, fails to comply with a request for the presentation or submission of articles under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 32, paragraph (1), or who presents or submits books, documents, or other articles (including copies thereof) containing false statements or records.
machine translation, not official
### 第三十九条
art-39 · https://japanlaw.org/en/reconstruction-funding-act/art-39 · https://japanlaw.org/l/423AC0000000117/art-39
**第一項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第三十四条から前条までの違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
art-39/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-39/par-1 · https://japanlaw.org/l/423AC0000000117/art-39/par-1
If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 34 through the preceding Article in connection with the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.
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**第二項** 前項の規定により第三十四条第一項若しくは第三項、第三十五条第一項又は第三十六条第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
art-39/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-39/par-2 · https://japanlaw.org/l/423AC0000000117/art-39/par-2
Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 34, paragraph (1) or (3), Article 35, paragraph (1), or Article 36, paragraph (1), the period of limitation is governed by the period of limitation for the crimes under those provisions.
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**第三項** 人格のない社団等について第一項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-39/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-39/par-3 · https://japanlaw.org/l/423AC0000000117/art-39/par-3
Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.
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## 第五章 復興特別法人税 — Chapter V Special Corporation Tax for Reconstruction
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ch-5 · https://japanlaw.org/en/reconstruction-funding-act/ch-5 · https://japanlaw.org/l/423AC0000000117/ch-5
## 第一節 総則 — Section 1 General Provisions
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ch-5/sec-1 · https://japanlaw.org/en/reconstruction-funding-act/ch-5/sec-1 · https://japanlaw.org/l/423AC0000000117/ch-5/sec-1
### 第四十条（定義） — Definitions
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art-40 · https://japanlaw.org/en/reconstruction-funding-act/art-40 · https://japanlaw.org/l/423AC0000000117/art-40
**第一項** この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-40/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1 · https://japanlaw.org/l/423AC0000000117/art-40/par-1
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
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**一** 内国法人 法人税法第二条第三号に規定する内国法人をいう。
art-40/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-1
domestic corporation: a domestic corporation as prescribed in Article 2, item (iii) of the Corporation Tax Act;
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**二** 外国法人 法人税法第二条第四号に規定する外国法人をいう。
art-40/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-2
foreign corporation: a foreign corporation as prescribed in Article 2, item (iv) of the Corporation Tax Act;
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**三** 公益法人等 法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）をいう。
art-40/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-3
public interest corporation, etc.: a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act (including one deemed to be a public interest corporation, etc. prescribed in that item for the purpose of applying the provisions of laws and regulations concerning corporation tax under an Act other than that Act);
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**四** 人格のない社団等 法人税法第二条第八号に規定する人格のない社団等をいう。
art-40/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-4
association or foundation without juridical personality: These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
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**五** 連結親法人 法人税法第二条第十二号の六の七に規定する連結親法人をいう。
art-40/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-5
consolidated parent corporation: a consolidated parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
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**六** 連結子法人 法人税法第二条第十二号の七に規定する連結子法人をいう。
art-40/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-6
consolidated subsidiary corporation: a consolidated subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
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**七** 連結完全支配関係 法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。
art-40/par-1/item-7 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-7
consolidated full controlling interest: a consolidated full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
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**八** 収益事業 法人税法第二条第十三号に規定する収益事業をいう。
art-40/par-1/item-8 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-8 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-8
profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
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**九** 連結所得 法人税法第二条第十八号の四に規定する連結所得をいう。
art-40/par-1/item-9 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-9
consolidated income: consolidated income as prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act;
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**十** 指定期間 平成二十四年四月一日から平成二十六年三月三十一日までの期間をいう。
art-40/par-1/item-10 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-10
designated period: the period from April 1, 2012 to March 31, 2014;
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**十一** 事業年度 法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度をいう。
art-40/par-1/item-11 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-11
business year: a business year as prescribed in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation;
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**十二** 連結事業年度 法人税法第十五条の二に規定する連結事業年度をいう。
art-40/par-1/item-12 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-12 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-12
consolidated business year: a consolidated business year as prescribed in Article 15-2 of the Corporation Tax Act;
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**十三** 法人課税信託 法人税法第二条第二十九号の二に規定する法人課税信託をいう。
art-40/par-1/item-13 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-13 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-13
trust subject to corporate taxation: These mean a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
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**十四** 復興特別法人税申告書 第五十三条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）及び第五十四条の規定による申告書をいう。
art-40/par-1/item-14 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-14 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-14
return of special corporation tax for reconstruction: a return under the provisions of Article 53, paragraph (1) (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) and a return under the provisions of Article 54;
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**十五** 修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
art-40/par-1/item-15 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-15 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-15
amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
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**十六** 更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
art-40/par-1/item-16 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-16 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-16
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;
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**十七** 更正 国税通則法第二十四条又は第二十六条の規定による更正をいう。
art-40/par-1/item-17 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-17 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-17
reassessment: a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes;
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**十八** 附帯税 国税通則法第二条第四号に規定する附帯税をいう。
art-40/par-1/item-18 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-18 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-18
accessory tax: accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
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**十九** 充当 国税通則法第五十七条第一項の規定による充当をいう。
art-40/par-1/item-19 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-19 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-19
appropriation: an appropriation under the provisions of Article 57, paragraph (1) of the Act on General Rules for National Taxes;
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**二十** 還付加算金 国税通則法第五十八条第一項に規定する還付加算金をいう。
art-40/par-1/item-20 · https://japanlaw.org/en/reconstruction-funding-act/art-40/par-1/item-20 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-20
interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
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### 第四十一条（法人課税信託の受託者等に関するこの章の適用） — Application of This Chapter to Trustees of Trusts Subject to Corporate Taxation, etc.
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art-41 · https://japanlaw.org/en/reconstruction-funding-act/art-41 · https://japanlaw.org/l/423AC0000000117/art-41
**第一項** 人格のない社団等及び法人課税信託の受託者である個人は、法人とみなして、この章（第六節を除く。）の規定を適用する。
art-41/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-41/par-1 · https://japanlaw.org/l/423AC0000000117/art-41/par-1
An association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation are deemed to be corporations, and the provisions of this Chapter (excluding Section 6) apply to them.
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**第二項** 法人課税信託の受託者は、各法人課税信託の法人税法第四条の六第一項に規定する信託資産等及び固有資産等ごとに、それぞれ別の者とみなして、この章（次条、第四十六条及び第六節を除く。）の規定を適用する。
art-41/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-41/par-2 · https://japanlaw.org/l/423AC0000000117/art-41/par-2
The trustee of a trust subject to corporate taxation is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 4-6, paragraph (1) of the Corporation Tax Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 46, and Section 6) apply.
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**第三項** 法人税法第四条の六第二項、第四条の七及び第四条の八の規定は、前項の規定を適用する場合について準用する。
art-41/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-41/par-3 · https://japanlaw.org/l/423AC0000000117/art-41/par-3
The provisions of Article 4-6, paragraph (2), Article 4-7, and Article 4-8 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
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### 第四十二条（納税義務者） — Taxpayers
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art-42 · https://japanlaw.org/en/reconstruction-funding-act/art-42 · https://japanlaw.org/l/423AC0000000117/art-42
**第一項** 法人は、基準法人税額につき、この法律により、復興特別法人税を納める義務がある。
art-42/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-42/par-1 · https://japanlaw.org/l/423AC0000000117/art-42/par-1
A corporation is obligated to pay special corporation tax for reconstruction on its base corporation tax amount pursuant to this Act.
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### 第四十三条（課税の対象） — Subject of Taxation
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art-43 · https://japanlaw.org/en/reconstruction-funding-act/art-43 · https://japanlaw.org/l/423AC0000000117/art-43
**第一項** 法人の各課税事業年度の基準法人税額には、この法律により、復興特別法人税を課する。
art-43/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-43/par-1 · https://japanlaw.org/l/423AC0000000117/art-43/par-1
Special corporation tax for reconstruction is imposed pursuant to this Act on the base corporation tax amount of a corporation for each taxable business year.
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### 第四十四条（基準法人税額） — Base Corporation Tax Amount
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art-44 · https://japanlaw.org/en/reconstruction-funding-act/art-44 · https://japanlaw.org/l/423AC0000000117/art-44
**第一項** この章において「基準法人税額」とは、次の各号に掲げる法人の区分に応じ当該各号に定める金額をいう。
art-44/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-44/par-1 · https://japanlaw.org/l/423AC0000000117/art-44/par-1
The term "base corporation tax amount" as used in this Chapter means the amount specified in each of the following items according to the category of corporation set forth in that item:
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**一** 連結親法人以外の法人 当該法人の法人税の課税標準である各事業年度の所得の金額につき、法人税法その他の法人税の税額の計算に関する法令の規定（同法第六十七条から第七十条の二まで及び第百四十四条の規定並びに租税特別措置法第三章第五節及び第五節の二の規定を除く。）により計算した法人税の額（附帯税の額を除く。）
art-44/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-44/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-44/par-1/item-1
a corporation other than a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of income for each business year that is the tax base for corporation tax of that corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 67 through 70-2 and Article 144 of that Act and the provisions of Chapter III, Sections 5 and 5-2 of the Act on Special Measures Concerning Taxation);
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**二** 連結親法人 当該連結親法人の法人税の課税標準である各連結事業年度の連結所得の金額につき、法人税法その他の法人税の税額の計算に関する法令の規定（同法第八十一条の十三から第八十一条の十七までの規定並びに租税特別措置法第三章第十七節及び第十八節の規定を除く。）により計算した法人税の額（附帯税の額を除く。）
art-44/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-44/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-44/par-1/item-2
a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of consolidated income for each consolidated business year that is the tax base for corporation tax of that consolidated parent corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 81-13 through 81-17 of that Act and the provisions of Chapter III, Sections 17 and 18 of the Act on Special Measures Concerning Taxation).
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### 第四十五条（課税事業年度） — Taxable Business Year
caption: machine translation, not official
art-45 · https://japanlaw.org/en/reconstruction-funding-act/art-45 · https://japanlaw.org/l/423AC0000000117/art-45
**第一項** この章において「課税事業年度」とは、法人の指定期間内に最初に開始する事業年度開始の日から同日以後二年を経過する日までの期間内の日の属する事業年度をいう。
art-45/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-1 · https://japanlaw.org/l/423AC0000000117/art-45/par-1
The term "taxable business year" as used in this Chapter means a business year that includes a day within the period from the first day of the business year of a corporation that begins first within the designated period until the day on which two years have elapsed from that day.
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**第二項** 次の各号に掲げる法人の課税事業年度は、前項の規定にかかわらず、当該各号に定める事業年度とする。
art-45/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2 · https://japanlaw.org/l/423AC0000000117/art-45/par-2
Notwithstanding the provisions of the preceding paragraph, the taxable business year of a corporation set forth in each of the following items is the business year specified in that item:
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**一** 指定期間内に設立された法人（次号から第五号までに掲げる法人を除く。） 指定期間内の日の属する事業年度
art-45/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-1
a corporation established within the designated period (excluding a corporation set forth in the following item through item (v)): a business year that includes a day within the designated period;
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**二** 公益法人等及び人格のない社団等で指定期間内に新たに収益事業を開始したもの（第四号及び第五号に掲げる法人を除く。） その開始した日から指定期間の末日までの期間内の日の属する事業年度
art-45/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-2
a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business within the designated period (excluding a corporation set forth in item (iv) or (v)): a business year that includes a day within the period from the day on which it commenced that business until the last day of the designated period;
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**三** 公益法人等（収益事業を行っていないものに限る。）で指定期間内に法人税法第二条第九号に規定する普通法人又は同条第七号に規定する協同組合等（第五号イ（２）において「普通法人等」という。）に該当することとなったもの（第五号に掲げる法人を除く。） その該当することとなった日から指定期間の末日までの期間内の日の属する事業年度
art-45/par-2/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-3 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-3
a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act or a cooperative, etc. prescribed in item (vii) of that Article (referred to as an "ordinary corporation, etc." in item (v), (a), 2.) within the designated period (excluding a corporation set forth in item (v)): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period;
machine translation, not official
**四** 指定期間内に法人税法第百四十一条第一号から第三号までに掲げる外国法人又は同条第四号に掲げる外国法人（同号イ又はロに掲げる国内源泉所得を有するものに限る。）のいずれかに新たに該当することとなった外国法人（次号に掲げる法人を除く。） その該当することとなった日から指定期間の末日までの期間内の日の属する事業年度（指定期間の初日前に開始した事業年度を除く。）
art-45/par-2/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-4 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-4
a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period (excluding a corporation set forth in the following item): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period (excluding a business year that began before the first day of the designated period);
machine translation, not official
**五** 次に掲げる法人 前項に規定する期間内の日の属する事業年度に準ずるもの又は指定期間内の日の属する事業年度に準ずるものとして政令で定める事業年度
art-45/par-2/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-5 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-5
the following corporations: a business year specified by Cabinet Order as equivalent to a business year that includes a day within the period prescribed in the preceding paragraph, or as equivalent to a business year that includes a day within the designated period:
machine translation, not official
**イ** 法人税法第二条第十二号の八に規定する適格合併（同条第十一号に規定する被合併法人が基準法人（当該被合併法人又は当該適格合併に係る同条第十二号に規定する合併法人のうち、最も規模が大きいものとして政令で定めるものをいう。）であるものに限る。）が当該被合併法人又は合併法人の課税対象期間（次に掲げる法人の区分に応じそれぞれ次に定める期間をいう。）内に行われた場合における当該合併法人
art-45/par-2/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-5/sub-1
the merging corporation, in cases where a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act (limited to one in which the merged corporation prescribed in item (xi) of that Article is the base corporation (meaning the corporation specified by Cabinet Order as being of the largest scale out of that merged corporation and the merging corporation prescribed in item (xii) of that Article pertaining to that qualified merger)) has been carried out within the period subject to taxation (meaning the period specified below for the category of corporation set forth below) of that merged corporation or merging corporation:
machine translation, not official
**（１）** 指定期間の初日の属する事業年度を有する法人（（２）に掲げる法人を除く。） その法人の同日以後最初に開始する事業年度開始の日から同日以後二年を経過する日までの期間
art-45/par-2/item-5/sub-1/sub2-1 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-5/sub-1/sub2-1 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-5/sub-1/sub2-1
a corporation having a business year that includes the first day of the designated period (excluding a corporation set forth in 2.): the period from the first day of the business year of that corporation that begins first on or after that day until the day on which two years have elapsed from that day;
machine translation, not official
**（２）** 指定期間内に設立された法人、公益法人等で指定期間内に新たに収益事業を開始したもの、公益法人等（収益事業を行っていないものに限る。）で指定期間内に普通法人等に該当することとなったもの及び指定期間内に法人税法第百四十一条第一号から第三号までに掲げる外国法人又は同条第四号に掲げる外国法人（同号イ又はロに掲げる国内源泉所得を有するものに限る。）のいずれかに新たに該当することとなった外国法人 指定期間
art-45/par-2/item-5/sub-1/sub2-2 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-5/sub-1/sub2-2 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-5/sub-1/sub2-2
a corporation established within the designated period, a public interest corporation, etc. that has newly commenced a profit-making business within the designated period, a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation, etc. within the designated period, and a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period: the designated period;
machine translation, not official
**ロ** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人のイに規定する課税対象期間内の日の属する法人税法第十五条の二第一項に規定する連結親法人事業年度の期間内に当該連結子法人が同法第四条の五第一項又は第二項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人
art-45/par-2/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-45/par-2/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-5/sub-2
the consolidated subsidiary corporation, in cases where, within the period of the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act that includes a day within the period subject to taxation prescribed in (a) of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the approval under Article 4-2 of that Act has been rescinded for that consolidated subsidiary corporation pursuant to the provisions of Article 4-5, paragraph (1) or (2) of that Act.
machine translation, not official
### 第四十六条（納税地） — Place for Tax Payment
caption: machine translation, not official
art-46 · https://japanlaw.org/en/reconstruction-funding-act/art-46 · https://japanlaw.org/l/423AC0000000117/art-46
**第一項** 法人の復興特別法人税の納税地は、当該法人の法人税法第十六条から第十八条までの規定による法人税の納税地とする。
art-46/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-46/par-1 · https://japanlaw.org/l/423AC0000000117/art-46/par-1
The place for tax payment for special corporation tax for reconstruction of a corporation is the place for tax payment for corporation tax of that corporation under the provisions of Articles 16 through 18 of the Corporation Tax Act.
machine translation, not official
**第二項** 法人税法第十九条の規定は、法人税の納税地の指定の処分の取消しがあった場合における復興特別法人税について準用する。
art-46/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-46/par-2 · https://japanlaw.org/l/423AC0000000117/art-46/par-2
The provisions of Article 19 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction in cases where a disposition designating the place for tax payment for corporation tax has been revoked.
machine translation, not official
## 第二節 課税標準 — Section 2 Tax Base
heading: machine translation, not official
ch-5/sec-2 · https://japanlaw.org/en/reconstruction-funding-act/ch-5/sec-2 · https://japanlaw.org/l/423AC0000000117/ch-5/sec-2
### 第四十七条
art-47 · https://japanlaw.org/en/reconstruction-funding-act/art-47 · https://japanlaw.org/l/423AC0000000117/art-47
**第一項** 復興特別法人税の課税標準は、各課税事業年度の課税標準法人税額とする。
art-47/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-47/par-1 · https://japanlaw.org/l/423AC0000000117/art-47/par-1
The tax base of special corporation tax for reconstruction is the tax base corporation tax amount for each taxable business year.
machine translation, not official
**第二項** 各課税事業年度の課税標準法人税額は、各課税事業年度の基準法人税額とする。ただし、次の各号に掲げる法人の各課税事業年度のうち最後の課税事業年度の課税標準法人税額は、基準法人税額に、当該最後の課税事業年度の月数のうちに当該各号に掲げる法人の区分に応じ当該各号に定める期間の月数の占める割合を乗じて計算した金額とする。
art-47/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-47/par-2 · https://japanlaw.org/l/423AC0000000117/art-47/par-2
The tax base corporation tax amount for each taxable business year is the base corporation tax amount for each taxable business year; provided, however, that the tax base corporation tax amount for the last taxable business year of the taxable business years of a corporation set forth in any of the following items is the amount calculated by multiplying the base corporation tax amount by the ratio that the number of months in the period specified in the relevant item for the category of corporation set forth in that item bears to the number of months in that last taxable business year:
machine translation, not official
**一** 事業年度の変更その他の事由により、課税事業年度の月数の合計が二十四月を超える法人（次号及び第三号に掲げる法人を除く。） 当該最後の課税事業年度開始の日から当該法人の指定期間内に最初に開始する事業年度開始の日以後二年を経過する日までの期間
art-47/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-47/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-47/par-2/item-1
a corporation for which the total number of months of its taxable business years exceeds 24 months as a result of a change in its business year or any other reason (excluding a corporation set forth in the following item or item (iii)): the period from the first day of that last taxable business year until the day on which two years have elapsed from the first day of the business year of that corporation that begins first within the designated period;
machine translation, not official
**二** 第四十五条第二項第一号から第四号までに掲げる法人 当該最後の課税事業年度開始の日から指定期間の末日（同日以前に合併により解散し、又は同日前に残余財産が確定した場合には、当該合併の日の前日又は当該残余財産の確定の日）までの期間
art-47/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-47/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-47/par-2/item-2
a corporation set forth in Article 45, paragraph (2), items (i) through (iv): the period from the first day of that last taxable business year until the last day of the designated period (or, if the corporation has dissolved due to a merger on or before that day, or its residual assets have been finalized before that day, the day preceding the day of that merger or the day on which those residual assets were finalized);
machine translation, not official
**三** 第四十五条第二項第五号に掲げる法人 前二号に定める期間に準ずるものとして政令で定める期間
art-47/par-2/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-47/par-2/item-3 · https://japanlaw.org/l/423AC0000000117/art-47/par-2/item-3
a corporation set forth in Article 45, paragraph (2), item (v): the period specified by Cabinet Order as equivalent to the periods specified in the preceding two items.
machine translation, not official
**第三項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
art-47/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-47/par-3 · https://japanlaw.org/l/423AC0000000117/art-47/par-3
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
## 第三節 税額の計算 — Section 3 Calculation of Amount of Tax
heading: machine translation, not official
ch-5/sec-3 · https://japanlaw.org/en/reconstruction-funding-act/ch-5/sec-3 · https://japanlaw.org/l/423AC0000000117/ch-5/sec-3
### 第四十八条（税率） — Tax Rates
caption: machine translation, not official
art-48 · https://japanlaw.org/en/reconstruction-funding-act/art-48 · https://japanlaw.org/l/423AC0000000117/art-48
**第一項** 復興特別法人税の額は、各課税事業年度の課税標準法人税額に百分の十の税率を乗じて計算した金額とする。
art-48/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-48/par-1 · https://japanlaw.org/l/423AC0000000117/art-48/par-1
The amount of special corporation tax for reconstruction is the amount calculated by multiplying the tax base corporation tax amount for each taxable business year by a tax rate of 10 percent.
machine translation, not official
### 第四十九条（復興特別所得税額の控除） — Credit for Special Income Tax for Reconstruction
caption: machine translation, not official
art-49 · https://japanlaw.org/en/reconstruction-funding-act/art-49 · https://japanlaw.org/l/423AC0000000117/art-49
**第一項** 内国法人が各課税事業年度において第十条第四号イ及びロに掲げる所得につき前章の規定により課される復興特別所得税の額（連結親法人又は当該連結親法人の課税事業年度終了の時において当該連結親法人による連結完全支配関係にある連結子法人が課される復興特別所得税の額を除く。）は、政令で定めるところにより、当該課税事業年度の復興特別法人税の額から控除する。
art-49/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-49/par-1 · https://japanlaw.org/l/423AC0000000117/art-49/par-1
The amount of special income tax for reconstruction imposed on a domestic corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b) (excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation) is deducted from the amount of special corporation tax for reconstruction for that taxable business year, as prescribed by Cabinet Order.
machine translation, not official
**第二項** 前項の規定は、内国法人である公益法人等又は人格のない社団等が収益事業以外の事業又はこれに属する資産から生ずる所得につき課される同項の復興特別所得税の額については、適用しない。
art-49/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-49/par-2 · https://japanlaw.org/l/423AC0000000117/art-49/par-2
The provisions of the preceding paragraph do not apply to the amount of special income tax for reconstruction referred to in that paragraph that is imposed on income derived from a business other than a profit-making business, or from assets belonging to such a business, of a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation.
machine translation, not official
**第三項** 連結親法人が各課税事業年度において第十条第四号イ及びロに掲げる所得につき前章の規定により課される復興特別所得税の額並びに当該連結親法人による連結完全支配関係にある連結子法人が当該課税事業年度終了の日の属する連結事業年度において同号イ及びロに掲げる所得につき同章の規定により課される復興特別所得税の額は、政令で定めるところにより、当該連結親法人の当該課税事業年度の復興特別法人税の額から控除する。
art-49/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-49/par-3 · https://japanlaw.org/l/423AC0000000117/art-49/par-3
The amount of special income tax for reconstruction imposed on a consolidated parent corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b), and the amount of special income tax for reconstruction imposed pursuant to the provisions of that Chapter on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, in the consolidated business year that includes the last day of that taxable business year, on the income set forth in (a) and (b) of that item, are deducted from the amount of special corporation tax for reconstruction of that consolidated parent corporation for that taxable business year, as prescribed by Cabinet Order.
machine translation, not official
**第四項** 第一項及び第二項の規定は、外国法人が各課税事業年度において法人税法第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で第十条第五号イ及びロに掲げる所得（所得税法第百六十一条第五号に掲げる配当等で政令で定めるものを除く。）につき前章の規定により課される復興特別所得税について準用する。この場合において、第一項中「（連結親法人又は当該連結親法人の課税事業年度終了の時において当該連結親法人による連結完全支配関係にある連結子法人が課される復興特別所得税の額を除く。）」とあるのは「（所得税法第百六十一条第二号に掲げる対価につき第二十八条第一項の規定により徴収された復興特別所得税については、その額のうち、同条第四項の規定により同条第一項の規定による徴収が行われたものとみなされる金額を除く。）」と、第二項中「生ずる所得」とあるのは「生ずる当該国内源泉所得」と読み替えるものとする。
art-49/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-49/par-4 · https://japanlaw.org/l/423AC0000000117/art-49/par-4
The provisions of paragraphs (1) and (2) apply mutatis mutandis to special income tax for reconstruction imposed on a foreign corporation in each taxable business year pursuant to the provisions of the preceding Chapter on domestic source income specified in each item of Article 141 of the Corporation Tax Act for the category of foreign corporation set forth in that item that is income set forth in Article 10, item (v), (a) and (b) (excluding dividends and similar income set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order). In this case, the phrase "(excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation)" in paragraph (1) is deemed to be replaced with "(for special income tax for reconstruction collected pursuant to the provisions of Article 28, paragraph (1) with regard to the consideration set forth in Article 161, item (ii) of the Income Tax Act, excluding, out of that amount, the amount deemed, pursuant to the provisions of paragraph (4) of that Article, to have been collected under the provisions of paragraph (1) of that Article)", and the phrase "income derived" in paragraph (2) with "that domestic source income derived".
machine translation, not official
**第五項** 第一項（前項において準用する場合を含む。）又は第三項の規定は、復興特別法人税申告書、修正申告書又は更正請求書にこれらの規定による控除を受けるべき金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定による控除をされるべき金額は、当該金額として記載された金額を限度とする。
art-49/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-49/par-5 · https://japanlaw.org/l/423AC0000000117/art-49/par-5
The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) or paragraph (3) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.
machine translation, not official
### 第五十条（外国税額の控除） — Credit for Foreign Taxes
caption: machine translation, not official
art-50 · https://japanlaw.org/en/reconstruction-funding-act/art-50 · https://japanlaw.org/l/423AC0000000117/art-50
**第一項** 復興特別法人税申告書を提出する内国法人が各課税事業年度において法人税法第六十九条第一項の規定の適用を受ける場合において、当該課税事業年度の同項に規定する控除対象外国法人税の額（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により法人税法第六十九条第一項に規定する控除対象外国法人税の額とみなされるものを含む。）が同項に規定する控除限度額を超えるときは、第四十八条の規定を適用して計算した当該課税事業年度の復興特別法人税の額のうち当該内国法人の当該課税事業年度の所得でその源泉が国外にあるものに対応するものとして政令で定めるところにより計算した金額を限度として、その超える金額を当該課税事業年度の復興特別法人税の額から控除する。
art-50/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-50/par-1 · https://japanlaw.org/l/423AC0000000117/art-50/par-1
If a domestic corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act in a taxable business year, and the amount of credit-eligible foreign corporation tax prescribed in that paragraph for that taxable business year (including an amount deemed to be the amount of credit-eligible foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation) exceeds the maximum credit prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the income of that domestic corporation for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction for that taxable business year calculated by applying the provisions of Article 48.
machine translation, not official
**第二項** 復興特別法人税申告書を提出する連結親法人が各課税事業年度において法人税法第八十一条の十五第一項の規定の適用を受ける場合又は当該連結親法人による連結完全支配関係にある連結子法人が当該課税事業年度終了の日の属する連結事業年度において同項の規定の適用を受ける場合において、当該連結親法人の当該課税事業年度の同項に規定する個別控除対象外国法人税の額（租税特別措置法第六十八条の九十一第一項及び第六十八条の九十三の三第一項の規定により法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額とみなされるものを含む。以下この項において同じ。）が当該連結親法人の同条第一項に規定する連結控除限度個別帰属額を超えるとき、又は当該連結子法人の当該連結事業年度の個別控除対象外国法人税の額が当該連結子法人の同項に規定する連結控除限度個別帰属額を超えるときは、当該課税事業年度の復興特別法人税控除限度額で当該連結親法人又は当該連結子法人に帰せられる金額として政令で定めるところにより計算した金額を限度として、その超える金額を当該課税事業年度の復興特別法人税の額から控除する。
art-50/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-50/par-2 · https://japanlaw.org/l/423AC0000000117/art-50/par-2
If a consolidated parent corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 81-15, paragraph (1) of the Corporation Tax Act in a taxable business year, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is subject to the application of the provisions of that paragraph in the consolidated business year that includes the last day of that taxable business year, and the amount of individual credit-eligible foreign corporation tax prescribed in that paragraph of that consolidated parent corporation for that taxable business year (including an amount deemed to be the amount of individual credit-eligible foreign corporation tax prescribed in Article 81-15, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 68-91, paragraph (1) and Article 68-93-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) exceeds the individually attributed amount of consolidated maximum credit of that consolidated parent corporation prescribed in paragraph (1) of that Article, or the amount of individual credit-eligible foreign corporation tax of that consolidated subsidiary corporation for that consolidated business year exceeds the individually attributed amount of consolidated maximum credit of that consolidated subsidiary corporation prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount attributable to that consolidated parent corporation or that consolidated subsidiary corporation out of the maximum credit for special corporation tax for reconstruction for that taxable business year.
machine translation, not official
**第三項** 前項に規定する復興特別法人税控除限度額とは、連結親法人の各課税事業年度の第四十八条の規定を適用して計算した復興特別法人税の額のうち当該課税事業年度の連結所得でその源泉が国外にあるものに対応するものとして政令で定めるところにより計算した金額をいう。
art-50/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-50/par-3 · https://japanlaw.org/l/423AC0000000117/art-50/par-3
The maximum credit for special corporation tax for reconstruction prescribed in the preceding paragraph means the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the consolidated income for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction of a consolidated parent corporation for each taxable business year calculated by applying the provisions of Article 48.
machine translation, not official
**第四項** 法人税法第六十九条第九項の規定は、第一項の規定を適用する場合について準用する。
art-50/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-50/par-4 · https://japanlaw.org/l/423AC0000000117/art-50/par-4
The provisions of Article 69, paragraph (9) of the Corporation Tax Act apply mutatis mutandis to cases where the provisions of paragraph (1) apply.
machine translation, not official
**第五項** 第一項又は第二項の規定は、復興特別法人税申告書、修正申告書又は更正請求書にこれらの規定による控除を受けるべき金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定による控除をされるべき金額は、当該金額として記載された金額を限度とする。
art-50/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-50/par-5 · https://japanlaw.org/l/423AC0000000117/art-50/par-5
The provisions of paragraph (1) or (2) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.
machine translation, not official
### 第五十一条（税額控除の順序） — Order of Tax Credits
caption: machine translation, not official
art-51 · https://japanlaw.org/en/reconstruction-funding-act/art-51 · https://japanlaw.org/l/423AC0000000117/art-51
**第一項** 前二条の規定による復興特別法人税の額からの控除については、まず前条の規定による控除をした後において、第四十九条の規定による控除をするものとする。
art-51/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-51/par-1 · https://japanlaw.org/l/423AC0000000117/art-51/par-1
With regard to the deductions from the amount of special corporation tax for reconstruction under the provisions of the preceding two Articles, the deduction under the provisions of the preceding Article is to be made first, and then the deduction under the provisions of Article 49 is to be made.
machine translation, not official
### 第五十二条（連結法人の復興特別法人税の個別帰属額の計算） — Calculation of Individually Attributed Amount of Special Corporation Tax for Reconstruction of Consolidated Corporations
caption: machine translation, not official
art-52 · https://japanlaw.org/en/reconstruction-funding-act/art-52 · https://japanlaw.org/l/423AC0000000117/art-52
**第一項** 連結親法人又は各連結子法人に各課税事業年度又は当該課税事業年度終了の日の属する連結事業年度の復興特別法人税の負担額として帰せられる金額は、当該課税事業年度の法人税負担帰属額から減算調整額（当該連結親法人又は連結子法人に係る次に掲げる金額の合計額をいう。以下この項において同じ。）を控除した金額とし、当該連結親法人又は各連結子法人に当該復興特別法人税の減少額として帰せられる金額は、当該課税事業年度の法人税負担帰属額がある場合には減算調整額から当該法人税負担帰属額を控除した金額と、当該課税事業年度の法人税減少帰属額がある場合には当該法人税減少帰属額と減算調整額との合計額とする。ただし、当該課税事業年度の課税標準法人税額がない場合において、第五十六条第一項又は第五十九条第一項の規定による還付を受けたときは、当該連結親法人又は各連結子法人に当該課税事業年度又は連結事業年度の復興特別法人税の負担額として帰せられる金額はないものとし、当該連結親法人又は各連結子法人に当該復興特別法人税の減少額として帰せられる金額は第一号に掲げる金額とする。
art-52/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-1 · https://japanlaw.org/l/423AC0000000117/art-52/par-1
The amount to be attributed to a consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for each taxable business year or for the consolidated business year that includes the last day of that taxable business year is the amount obtained by deducting the subtractive adjustment amount (meaning the total of the following amounts pertaining to that consolidated parent corporation or consolidated subsidiary corporation; the same applies hereinafter in this paragraph) from the attributed corporation tax burden amount for that taxable business year, and the amount to be attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is, if there is an attributed corporation tax burden amount for that taxable business year, the amount obtained by deducting that attributed corporation tax burden amount from the subtractive adjustment amount, and, if there is an attributed corporation tax reduction amount for that taxable business year, the total of that attributed corporation tax reduction amount and the subtractive adjustment amount; provided, however, that if there is no tax base corporation tax amount for that taxable business year and a refund under the provisions of Article 56, paragraph (1) or Article 59, paragraph (1) has been received, there is to be no amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for that taxable business year or consolidated business year, and the amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is the amount set forth in item (i):
machine translation, not official
**一** 第四十九条第三項の規定による控除をされるべき金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額
art-52/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-52/par-1/item-1
the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the amount to be deducted under the provisions of Article 49, paragraph (3);
machine translation, not official
**二** 第五十条第二項の規定による控除をされる金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額
art-52/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-52/par-1/item-2
the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the amount deducted under the provisions of Article 50, paragraph (2).
machine translation, not official
**第二項** 前項に規定する法人税負担帰属額とは、第一号に規定する個別所得金額がある場合には同号及び第二号に掲げる金額の合計額が第四号に掲げる金額を超えるときのその超える部分の金額を、第三号に規定する個別欠損金額がある場合には第二号に掲げる金額が第三号及び第四号に掲げる金額の合計額を超えるときのその超える部分の金額をいい、同項に規定する法人税減少帰属額とは、第一号に規定する個別所得金額がある場合には第四号に掲げる金額が第一号及び第二号に掲げる金額の合計額を超えるときのその超える部分の金額を、第三号に規定する個別欠損金額がある場合には同号及び第四号に掲げる金額の合計額が第二号に掲げる金額を超えるときのその超える部分の金額をいう。
art-52/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-2 · https://japanlaw.org/l/423AC0000000117/art-52/par-2
The attributed corporation tax burden amount prescribed in the preceding paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the total of the amounts set forth in that item and item (ii) exceeds the amount set forth in item (iv), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the amount set forth in item (ii) exceeds the total of the amounts set forth in item (iii) and item (iv); and the attributed corporation tax reduction amount prescribed in that paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the amount set forth in item (iv) exceeds the total of the amounts set forth in item (i) and item (ii), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the total of the amounts set forth in that item and item (iv) exceeds the amount set forth in item (ii):
machine translation, not official
**一** 前項の連結親法人又は連結子法人の同項の課税事業年度又は当該課税事業年度終了の日の属する連結事業年度の法人税法第八十一条の十八第一項に規定する個別所得金額に当該課税事業年度の連結所得に対して適用される法人税の税率を乗じて計算した金額の百分の十に相当する金額
art-52/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-52/par-2/item-1
the amount equivalent to 10 percent of the amount calculated by multiplying the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act of the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph for the taxable business year referred to in that paragraph or for the consolidated business year that includes the last day of that taxable business year by the rate of corporation tax applied to the consolidated income for that taxable business year;
machine translation, not official
**二** 租税特別措置法第六十八条の十第五項、第六十八条の十一第十二項、第六十八条の十三第四項、第六十八条の十四第五項、第六十八条の十五第五項又は第六十八条の十五の四第五項の規定、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号。以下この号において「改正法」という。）附則第七十二条の規定によりなおその効力を有するものとされる改正法第十九条の規定による改正前の租税特別措置法第六十八条の十第五項の規定その他これらに類する規定として政令で定める規定に規定する加算した金額のうち前項の連結親法人又は連結子法人に帰せられる金額の百分の十に相当する金額
art-52/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-52/par-2/item-2
the amount equivalent to 10 percent of the amount attributable to the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph out of the added amount prescribed in the provisions of Article 68-10, paragraph (5), Article 68-11, paragraph (12), Article 68-13, paragraph (4), Article 68-14, paragraph (5), Article 68-15, paragraph (5), or Article 68-15-4, paragraph (5) of the Act on Special Measures Concerning Taxation, the provisions of Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011; hereinafter referred to as the "amending Act" in this item), which are to remain in force pursuant to the provisions of Article 72 of the Supplementary Provisions of the amending Act, and other provisions specified by Cabinet Order as being similar to these provisions;
machine translation, not official
**三** 前項の連結親法人又は連結子法人の同項の課税事業年度又は当該課税事業年度終了の日の属する連結事業年度の法人税法第八十一条の十八第一項に規定する個別欠損金額に当該課税事業年度の連結所得に対して適用される法人税の税率を乗じて計算した金額の百分の十に相当する金額
art-52/par-2/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-2/item-3 · https://japanlaw.org/l/423AC0000000117/art-52/par-2/item-3
the amount equivalent to 10 percent of the amount calculated by multiplying the individual loss amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act of the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph for the taxable business year referred to in that paragraph or for the consolidated business year that includes the last day of that taxable business year by the rate of corporation tax applied to the consolidated income for that taxable business year;
machine translation, not official
**四** 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項、第二十五条の二の二第二項及び第三項、第二十五条の二の三第二項及び第三項、第二十五条の三第一項、第二十五条の三の二第一項並びに第二十五条の三の三第一項の規定、租税特別措置法第六十八条の九第一項から第四項まで、第六十八条の十第二項及び第三項、第六十八条の十一第七項から第九項まで、第六十八条の十三第一項及び第二項、第六十八条の十四第二項及び第三項、第六十八条の十五第二項及び第三項、第六十八条の十五の二第二項、第六十八条の十五の三第一項から第三項まで、第六十八条の十五の四第二項及び第三項、第六十八条の十五の五第一項並びに第六十八条の十五の六第七項及び第八項の規定その他政令で定める税額控除に関する規定によりこれらの規定に規定する調整前連結税額から控除される金額のうち前項の連結親法人又は連結子法人に帰せられる金額（同法第六十八条の十五の七第一項後段（震災特例法第二十五条の四第一項の規定により読み替えて適用する場合を含む。）の規定により租税特別措置法第六十八条の十五の七第一項に規定する調整前連結税額超過額を構成することとされた部分を除く。）の百分の十に相当する金額
art-52/par-2/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-2/item-4 · https://japanlaw.org/l/423AC0000000117/art-52/par-2/item-4
the amount equivalent to 10 percent of the amount attributable to the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph out of the amount deducted from the pre-adjustment consolidated tax amount prescribed in the provisions of Article 25-2, paragraphs (2) and (3), Article 25-2-2, paragraphs (2) and (3), Article 25-2-3, paragraphs (2) and (3), Article 25-3, paragraph (1), Article 25-3-2, paragraph (1), and Article 25-3-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this item), the provisions of Article 68-9, paragraphs (1) through (4), Article 68-10, paragraphs (2) and (3), Article 68-11, paragraphs (7) through (9), Article 68-13, paragraphs (1) and (2), Article 68-14, paragraphs (2) and (3), Article 68-15, paragraphs (2) and (3), Article 68-15-2, paragraph (2), Article 68-15-3, paragraphs (1) through (3), Article 68-15-4, paragraphs (2) and (3), Article 68-15-5, paragraph (1), and Article 68-15-6, paragraphs (7) and (8) of the Act on Special Measures Concerning Taxation, and other provisions concerning tax credits specified by Cabinet Order, pursuant to those provisions (excluding the part that is to constitute the pre-adjustment consolidated tax amount excess prescribed in Article 68-15-7, paragraph (1) of the Act on Special Measures Concerning Taxation pursuant to the provisions of the second sentence of Article 68-15-7, paragraph (1) of that Act (including as applied with the replacement of terms pursuant to the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act)).
machine translation, not official
**第三項** 第一項の連結親法人が法人税法第八十一条の十二第二項又は租税特別措置法第六十八条の八第一項（同項の表の第二号及び第三号に係る部分に限る。）若しくは第六十八条の百八第一項（同法第六十八条の八第二項の規定により読み替えて適用する場合を含む。以下この項において同じ。）の規定の適用を受ける連結親法人である場合には、各課税事業年度の連結所得の金額につき法人税法第八十一条の十二（租税特別措置法第六十八条の百八第一項の規定により読み替えて適用する場合を含む。）並びに租税特別措置法第六十八条の八第一項及び第六十八条の百第一項の規定により計算した法人税の額の当該連結所得の金額に対する割合（連結所得の金額がない課税事業年度にあっては、法人税法第八十一条の十二第二項又は同表の第二号及び第三号に規定する年八百万円以下の金額に対して適用される税率）を前項第一号及び第三号に規定する税率として、同項の規定を適用する。
art-52/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-3 · https://japanlaw.org/l/423AC0000000117/art-52/par-3
If the consolidated parent corporation referred to in paragraph (1) is a consolidated parent corporation subject to the application of the provisions of Article 81-12, paragraph (2) of the Corporation Tax Act, or of Article 68-8, paragraph (1) (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) or Article 68-108, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 68-8, paragraph (2) of that Act; the same applies hereinafter in this paragraph) of the Act on Special Measures Concerning Taxation, the provisions of the preceding paragraph apply by deeming the ratio of the amount of corporation tax calculated on the amount of consolidated income for each taxable business year pursuant to the provisions of Article 81-12 of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 68-108, paragraph (1) of the Act on Special Measures Concerning Taxation) and Article 68-8, paragraph (1) and Article 68-100, paragraph (1) of the Act on Special Measures Concerning Taxation to that amount of consolidated income (for a taxable business year in which there is no amount of consolidated income, the tax rate applied to an amount of 8,000,000 yen or less per year prescribed in Article 81-12, paragraph (2) of the Corporation Tax Act or items (ii) and (iii) of that table) to be the tax rate prescribed in items (i) and (iii) of the preceding paragraph.
machine translation, not official
**第四項** 第一項の連結親法人の課税事業年度が第四十七条第二項ただし書の規定の適用を受ける課税事業年度である場合には、第一項に規定する法人税負担帰属額及び法人税減少帰属額は、第二項の規定により計算した金額に同条第二項ただし書に規定する割合を乗じて計算した金額とする。
art-52/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-52/par-4 · https://japanlaw.org/l/423AC0000000117/art-52/par-4
If the taxable business year of the consolidated parent corporation referred to in paragraph (1) is a taxable business year subject to the application of the proviso to Article 47, paragraph (2), the attributed corporation tax burden amount and the attributed corporation tax reduction amount prescribed in paragraph (1) are the amounts calculated by multiplying the amounts calculated pursuant to the provisions of paragraph (2) by the ratio prescribed in the proviso to paragraph (2) of that Article.
machine translation, not official
## 第四節 申告、納付及び還付等 — Section 4 Filing of Returns, Payment, Refunds, etc.
heading: machine translation, not official
ch-5/sec-4 · https://japanlaw.org/en/reconstruction-funding-act/ch-5/sec-4 · https://japanlaw.org/l/423AC0000000117/ch-5/sec-4
### 第五十三条（課税標準及び税額の申告） — Filing of Return on Tax Base and Amount of Tax
caption: machine translation, not official
art-53 · https://japanlaw.org/en/reconstruction-funding-act/art-53 · https://japanlaw.org/l/423AC0000000117/art-53
**第一項** 法人は、各課税事業年度終了の日の翌日から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる課税標準法人税額がない場合には、当該申告書を提出することを要しない。
art-53/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-1 · https://japanlaw.org/l/423AC0000000117/art-53/par-1
A corporation must file with the district director a return stating the following matters within two months from the day following the last day of each taxable business year; provided, however, that if there is no tax base corporation tax amount set forth in item (i), the corporation is not required to file that return:
machine translation, not official
**一** 当該課税事業年度の課税標準である課税標準法人税額
art-53/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-53/par-1/item-1
the tax base corporation tax amount that is the tax base for that taxable business year;
machine translation, not official
**二** 前号に掲げる課税標準法人税額につき前節の規定を適用して計算した復興特別法人税の額
art-53/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-53/par-1/item-2
the amount of special corporation tax for reconstruction calculated by applying the provisions of the preceding Section to the tax base corporation tax amount set forth in the preceding item;
machine translation, not official
**三** 第四十九条の規定による控除をされるべき金額で前号に掲げる復興特別法人税の額の計算上控除しきれなかったものがある場合には、その控除しきれなかった金額
art-53/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-53/par-1/item-3
if there is any amount to be deducted under the provisions of Article 49 that could not be fully deducted in the calculation of the amount of special corporation tax for reconstruction set forth in the preceding item, the amount that could not be fully deducted;
machine translation, not official
**四** 前三号に掲げる金額の計算の基礎その他財務省令で定める事項
art-53/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-53/par-1/item-4
the bases for calculating the amounts set forth in the preceding three items, and the information that Ministry of Finance Order prescribes.
machine translation, not official
**第二項** 清算中の内国法人につきその残余財産が確定した場合には、当該内国法人の当該残余財産の確定の日の属する課税事業年度に係る前項の規定の適用については、同項中「二月以内」とあるのは、「一月以内（当該翌日から一月以内に残余財産の最後の分配又は引渡しが行われる場合には、その行われる日の前日まで）」とする。
art-53/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-2 · https://japanlaw.org/l/423AC0000000117/art-53/par-2
If the residual assets of a domestic corporation in liquidation have been finalized, with regard to the application of the provisions of the preceding paragraph to the taxable business year of that domestic corporation that includes the day on which those residual assets were finalized, the phrase "within two months" in that paragraph is replaced with "within one month (or, if the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".
machine translation, not official
**第三項** 外国法人に係る第一項の規定の適用については、同項中「二月以内」とあるのは、「二月以内（法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当する法人が国税通則法第百十七条第二項の規定による納税管理人の届出をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合又は法人税法第百四十一条第四号に掲げる外国法人に該当する法人が同法第百三十八条第二号に規定する事業で国内において行うものを廃止する場合には、当該課税事業年度終了の日の翌日から二月を経過した日の前日とその該当しないこととなる日又はその廃止の日とのうちいずれか早い日まで）」とする。
art-53/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-3 · https://japanlaw.org/l/423AC0000000117/art-53/par-3
With regard to the application of the provisions of paragraph (1) to a foreign corporation, the phrase "within two months" in that paragraph is replaced with "within two months (or, if a corporation falling under a foreign corporation set forth in Article 141, items (i) through (iii) of the Corporation Tax Act ceases to fall under any of the foreign corporations set forth in those items without filing a notification of a tax agent under the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, or if a corporation falling under a foreign corporation set forth in Article 141, item (iv) of the Corporation Tax Act discontinues the business prescribed in Article 138, item (ii) of that Act that it conducts in Japan, by whichever is earlier of the day preceding the day on which two months have elapsed from the day following the last day of that taxable business year and the day on which it ceases so to fall or the day of that discontinuance)".
machine translation, not official
**第四項** 第一項の法人が同項の課税事業年度の所得又は連結所得に対する法人税の申告につき法人税法第七十五条（同法第百四十五条第一項において準用する場合を含む。）若しくは第七十五条の二（同法第百四十五条第一項において準用する場合を含む。）又は第八十一条の二十三若しくは第八十一条の二十四の規定により同法第七十四条第一項（同法第百四十五条第一項において準用する場合を含む。以下この項において同じ。）又は第八十一条の二十二第一項の規定による申告書（以下この項において「法人税申告書」という。）の提出期限が延長されている場合における第一項の規定による申告書の提出期限は、同項本文の規定にかかわらず、その延長された提出期限とする。この場合において、当該申告書に係る課税事業年度の復興特別法人税については、当該法人税申告書が同法第七十四条第一項の規定による申告書である場合にあっては第一号に掲げる規定を、当該法人税申告書が同法第八十一条の二十二第一項の規定による申告書である場合にあっては第二号に掲げる規定を、それぞれ準用する。
art-53/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-4 · https://japanlaw.org/l/423AC0000000117/art-53/par-4
If, with regard to the filing of a return of corporation tax on the income or consolidated income of the corporation referred to in paragraph (1) for the taxable business year referred to in that paragraph, the deadline for filing a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act; the same applies hereinafter in this paragraph) or Article 81-22, paragraph (1) of that Act (hereinafter referred to as a "corporation tax return" in this paragraph) has been extended pursuant to the provisions of Article 75 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) or Article 75-2 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act), or Article 81-23 or Article 81-24 of that Act, the deadline for filing the return under the provisions of paragraph (1) is, notwithstanding the provisions of the main clause of that paragraph, that extended deadline for filing. In this case, with regard to special corporation tax for reconstruction for the taxable business year pertaining to that return, the provisions set forth in item (i) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 74, paragraph (1) of that Act, and the provisions set forth in item (ii) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 81-22, paragraph (1) of that Act:
machine translation, not official
**一** 法人税法第七十五条第七項の規定又は同法第七十五条の二第六項若しくは第八項において準用する同法第七十五条第七項の規定
art-53/par-4/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-4/item-1 · https://japanlaw.org/l/423AC0000000117/art-53/par-4/item-1
the provisions of Article 75, paragraph (7) of the Corporation Tax Act, or the provisions of Article 75, paragraph (7) of that Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or (8) of that Act;
machine translation, not official
**二** 法人税法第八十一条の二十三第二項において準用する同法第七十五条第七項の規定又は同法第八十一条の二十四第三項若しくは第六項において準用する同法第七十五条第七項の規定
art-53/par-4/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-4/item-2 · https://japanlaw.org/l/423AC0000000117/art-53/par-4/item-2
the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-23, paragraph (2) of that Act, or the provisions of Article 75, paragraph (7) of that Act as applied mutatis mutandis pursuant to Article 81-24, paragraph (3) or (6) of that Act.
machine translation, not official
**第五項** 租税特別措置法第六十六条の三の規定は、前項において準用する次に掲げる規定の適用を受ける法人の第一項の規定による申告書に係る課税事業年度の復興特別法人税について準用する。
art-53/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-5 · https://japanlaw.org/l/423AC0000000117/art-53/par-5
The provisions of Article 66-3 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to special corporation tax for reconstruction for the taxable business year pertaining to the return under the provisions of paragraph (1) of a corporation subject to the application of the following provisions as applied mutatis mutandis pursuant to the preceding paragraph:
machine translation, not official
**一** 法人税法第七十五条の二第六項において準用する同法第七十五条第七項の規定
art-53/par-5/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-5/item-1 · https://japanlaw.org/l/423AC0000000117/art-53/par-5/item-1
the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (6) of that Act;
machine translation, not official
**二** 法人税法第八十一条の二十四第三項において準用する同法第七十五条第七項の規定
art-53/par-5/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-53/par-5/item-2 · https://japanlaw.org/l/423AC0000000117/art-53/par-5/item-2
the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-24, paragraph (3) of that Act.
machine translation, not official
### 第五十四条（還付を受けるための申告） — Return for Receiving a Refund
caption: machine translation, not official
art-54 · https://japanlaw.org/en/reconstruction-funding-act/art-54 · https://japanlaw.org/l/423AC0000000117/art-54
**第一項** 法人は、その課税事業年度の復興特別法人税につき前条第一項第三号に掲げる金額がある場合には、同項ただし書の規定により申告書を提出すべき義務がない場合においても、第五十六条第一項の規定による還付を受けるため、前条第一項各号に掲げる事項を記載した申告書を税務署長に提出することができる。
art-54/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-54/par-1 · https://japanlaw.org/l/423AC0000000117/art-54/par-1
If there is an amount set forth in paragraph (1), item (iii) of the preceding Article with regard to special corporation tax for reconstruction for a taxable business year of a corporation, the corporation may, even if it is not obligated to file a return pursuant to the proviso to that paragraph, file with the district director a return stating the matters set forth in the items of paragraph (1) of the preceding Article in order to receive a refund under the provisions of Article 56, paragraph (1).
machine translation, not official
### 第五十五条（復興特別法人税の期限内申告による納付） — Payment of Special Corporation Tax for Reconstruction upon Filing of Return by Due Date
caption: machine translation, not official
art-55 · https://japanlaw.org/en/reconstruction-funding-act/art-55 · https://japanlaw.org/l/423AC0000000117/art-55
**第一項** 第五十三条第一項の規定による申告書を提出した法人は、当該申告書に記載した同項第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する復興特別法人税を国に納付しなければならない。
art-55/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-55/par-1 · https://japanlaw.org/l/423AC0000000117/art-55/par-1
A corporation that has filed a return under the provisions of Article 53, paragraph (1) must, if there is an amount set forth in item (ii) of that paragraph stated in that return, pay to the national government special corporation tax for reconstruction in an amount equivalent to that amount by the deadline for filing that return.
machine translation, not official
### 第五十六条（復興特別所得税額の還付） — Refund of Amount of Special Income Tax for Reconstruction
caption: machine translation, not official
art-56 · https://japanlaw.org/en/reconstruction-funding-act/art-56 · https://japanlaw.org/l/423AC0000000117/art-56
**第一項** 復興特別法人税申告書の提出があった場合において、当該申告書に第五十三条第一項第三号に掲げる金額の記載があるときは、税務署長は、当該申告書を提出した法人に対し、当該金額に相当する税額を還付する。
art-56/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-1 · https://japanlaw.org/l/423AC0000000117/art-56/par-1
If a return of special corporation tax for reconstruction has been filed and the amount set forth in Article 53, paragraph (1), item (iii) is stated in that return, the district director refunds to the corporation that filed that return the tax in an amount equivalent to that amount.
machine translation, not official
**第二項** 前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項の期間は、その還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に定める期限又は日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなった日がある場合には、その適することとなった日）までの期間とする。
art-56/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-2 · https://japanlaw.org/l/423AC0000000117/art-56/par-2
When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day after the deadline or day specified in each of the following items, according to which of the returns set forth in those items the return pertaining to that refund falls under, to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable):
machine translation, not official
**一** 第五十三条第一項の規定による申告書（当該申告書の提出期限内に提出されたものに限る。） 当該申告書の提出期限
art-56/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-56/par-2/item-1
a return under the provisions of Article 53, paragraph (1) (limited to one filed by the deadline for filing that return): the deadline for filing that return;
machine translation, not official
**二** 第五十三条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。） 当該申告書の提出があった日
art-56/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-56/par-2/item-2
a return under the provisions of Article 53, paragraph (1) (excluding one filed by the deadline for filing that return): the day on which that return was filed;
machine translation, not official
**三** 第五十四条の規定による申告書 当該申告書の提出があった日（当該申告書が基準申告期限（当該申告書が第五十三条第一項の規定による申告書であるものとした場合における当該申告書の提出期限をいう。以下この号において同じ。）前に提出された場合には、その基準申告期限）
art-56/par-2/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-2/item-3 · https://japanlaw.org/l/423AC0000000117/art-56/par-2/item-3
a return under the provisions of Article 54: the day on which that return was filed (or, if that return was filed before the base filing deadline (meaning the deadline for filing that return in the case where that return were a return under the provisions of Article 53, paragraph (1); the same applies hereinafter in this item), that base filing deadline).
machine translation, not official
**第三項** 第一項の規定による還付金を同項の復興特別法人税申告書に係る課税事業年度の復興特別法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の復興特別法人税については、延滞税及び利子税を免除するものとする。
art-56/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-3 · https://japanlaw.org/l/423AC0000000117/art-56/par-3
If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の還付の手続、同項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
art-56/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-56/par-4 · https://japanlaw.org/l/423AC0000000117/art-56/par-4
Beyond what is provided for in the preceding two paragraphs, the procedures for the refund referred to in paragraph (1), the method of appropriation of a refund under the provisions of that paragraph (including the interest on refund pertaining to it), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十七条（更正の請求の特例） — Special Provisions on Requests for Reassessment
caption: machine translation, not official
art-57 · https://japanlaw.org/en/reconstruction-funding-act/art-57 · https://japanlaw.org/l/423AC0000000117/art-57
**第一項** 法人税法第八十条の二の規定は、法人が次に掲げる金額につき修正申告書を提出し、又は更正若しくは決定（国税通則法第二十五条の規定による決定をいう。以下この条において同じ。）を受けた場合において、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る事業年度又は連結事業年度後の各課税事業年度で決定を受けた課税事業年度に係る第五十三条第一項第一号又は第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となるときについて準用する。
art-57/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-57/par-1 · https://japanlaw.org/l/423AC0000000117/art-57/par-1
The provisions of Article 80-2 of the Corporation Tax Act apply mutatis mutandis where a corporation has filed an amended return, or has been subject to a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article), with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 53, paragraph (1), item (i) or (ii) for a taxable business year for which a determination was made, among the taxable business years following the business year or consolidated business year to which that amended return or that reassessment or determination pertains (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment), becomes excessive:
machine translation, not official
**一** 法人税法第二条第三十一号に規定する確定申告書に記載すべき同法第七十四条第一項第一号から第五号まで（同法第百四十五条において準用する場合を含む。）に掲げる金額又は同法第二条第三十二号に規定する連結確定申告書に記載すべき同法第八十一条の二十二第一項第一号から第五号までに掲げる金額
art-57/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-57/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-57/par-1/item-1
the amounts set forth in Article 74, paragraph (1), items (i) through (v) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145 of that Act) which are to be stated in a final return as prescribed in Article 2, item (xxxi) of that Act, or the amounts set forth in Article 81-22, paragraph (1), items (i) through (v) of that Act which are to be stated in a consolidated final return as prescribed in Article 2, item (xxxii) of that Act;
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**二** 復興特別法人税申告書に記載すべき第五十三条第一項第一号から第三号までに掲げる金額
art-57/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-57/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-57/par-1/item-2
the amounts set forth in Article 53, paragraph (1), items (i) through (iii) which are to be stated in a return of special corporation tax for reconstruction.
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### 第五十八条（青色申告） — Blue Returns
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art-58 · https://japanlaw.org/en/reconstruction-funding-act/art-58 · https://japanlaw.org/l/423AC0000000117/art-58
**第一項** 法人が法人税法第四条の二又は第百二十一条第一項（同法第百四十六条において準用する場合を含む。次項において同じ。）の承認を受けている場合には、復興特別法人税申告書及び当該申告書に係る修正申告書（次項において「復興特別法人税申告書等」という。）について、青色の申告書により提出することができる。
art-58/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-58/par-1 · https://japanlaw.org/l/423AC0000000117/art-58/par-1
If a corporation has obtained the approval referred to in Article 4-2 or Article 121, paragraph (1) (including as applied mutatis mutandis pursuant to Article 146 of that Act; the same applies in the following paragraph) of the Corporation Tax Act, it may file a return of special corporation tax for reconstruction and an amended return pertaining to that return (referred to as a "return of special corporation tax for reconstruction, etc." in the following paragraph) by using a blue-colored return form.
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**第二項** 法人が法人税法第百二十七条第一項（同法第百四十六条において準用する場合を含む。）の規定により同法第百二十一条第一項の承認を取り消された場合には、その取消しに係る同法第百二十七条第一項各号に定める事業年度開始の日以後その法人が前項の規定により青色の申告書により提出した復興特別法人税申告書等（納付すべき義務が同日前に成立した復興特別法人税に係るものを除く。）は、青色申告書（同項の規定により青色の申告書によって提出する復興特別法人税申告書等をいう。次項において同じ。）以外の申告書とみなす。
art-58/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-58/par-2 · https://japanlaw.org/l/423AC0000000117/art-58/par-2
If the approval referred to in Article 121, paragraph (1) of the Corporation Tax Act given to a corporation has been rescinded pursuant to the provisions of Article 127, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 146 of that Act), any return of special corporation tax for reconstruction, etc. that the corporation filed by using a blue-colored return form pursuant to the provisions of the preceding paragraph on or after the first day of the business year specified in the relevant item of Article 127, paragraph (1) of that Act pertaining to that rescission (excluding one pertaining to special corporation tax for reconstruction for which the obligation to pay was established before that day) is deemed to be a return other than a blue return (meaning a return of special corporation tax for reconstruction, etc. filed by using a blue-colored return form pursuant to the provisions of that paragraph; the same applies in the following paragraph).
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**第三項** 法人税法第百三十条第二項の規定は、法人が提出した青色申告書に係る復興特別法人税について準用する。
art-58/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-58/par-3 · https://japanlaw.org/l/423AC0000000117/art-58/par-3
The provisions of Article 130, paragraph (2) of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction pertaining to a blue return filed by a corporation.
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### 第五十九条（確定申告に係る更正等による復興特別所得税額の還付） — Refund of Amount of Special Income Tax for Reconstruction Based on Reassessment or Similar Decision Concerning Final Return
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art-59 · https://japanlaw.org/en/reconstruction-funding-act/art-59 · https://japanlaw.org/l/423AC0000000117/art-59
**第一項** 法人の提出した復興特別法人税申告書に係る復興特別法人税につき更正（当該復興特別法人税についての更正の請求（国税通則法第二十三条第一項の規定による更正の請求をいう。次項において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があった場合において、その更正等により第五十三条第一項第三号に掲げる金額が増加したときは、税務署長は、その法人に対し、その増加した部分の金額に相当する税額を還付する。
art-59/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-59/par-1 · https://japanlaw.org/l/423AC0000000117/art-59/par-1
If a reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; the same applies in the following paragraph) with respect to that special corporation tax for reconstruction; hereinafter referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) is made with respect to special corporation tax for reconstruction pertaining to a return of special corporation tax for reconstruction filed by a corporation, and the amount set forth in Article 53, paragraph (1), item (iii) increases as a result of that reassessment or similar decision, the district director refunds to that corporation the tax in an amount equivalent to the amount of the increase.
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**第二項** 前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項の期間は、前項の更正等の日の翌日以後一月を経過した日（当該更正等が更正の請求に基づく更正である場合及び更正の請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決である場合には、その更正の請求の日の翌日以後三月を経過した日と当該更正等の日の翌日以後一月を経過した日とのいずれか早い日）からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなった日がある場合には、その適することとなった日）までの期間とする。
art-59/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-59/par-2 · https://japanlaw.org/l/423AC0000000117/art-59/par-2
When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day on which one month has elapsed from the day after the date of the reassessment or similar decision referred to in the preceding paragraph (or, if that reassessment or similar decision is a reassessment based on a request for reassessment, or is a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment, whichever is earlier of the day on which three months have elapsed from the day after the date of that request for reassessment and the day on which one month has elapsed from the day after the date of that reassessment or similar decision) to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable).
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**第三項** 第一項の規定による還付金を同項の復興特別法人税申告書に係る課税事業年度の復興特別法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の復興特別法人税については、延滞税及び利子税を免除するものとする。
art-59/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-59/par-3 · https://japanlaw.org/l/423AC0000000117/art-59/par-3
If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.
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**第四項** 前二項に定めるもののほか、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
art-59/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-59/par-4 · https://japanlaw.org/l/423AC0000000117/art-59/par-4
Beyond what is provided for in the preceding two paragraphs, the method of appropriation of a refund under the provisions of paragraph (1) (including the interest on refund pertaining to it) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
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## 第五節 雑則 — Section 5 Miscellaneous Provisions
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ch-5/sec-5 · https://japanlaw.org/en/reconstruction-funding-act/ch-5/sec-5 · https://japanlaw.org/l/423AC0000000117/ch-5/sec-5
### 第六十条 〔削除 / repealed〕
art-60 · https://japanlaw.org/en/reconstruction-funding-act/art-60 · https://japanlaw.org/l/423AC0000000117/art-60
**第一項** 削除
art-60/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-60/par-1 · https://japanlaw.org/l/423AC0000000117/art-60/par-1
no English for this paragraph
### 第六十一条（連帯納付の責任） — Joint and Several Liability for Payment
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art-61 · https://japanlaw.org/en/reconstruction-funding-act/art-61 · https://japanlaw.org/l/423AC0000000117/art-61
**第一項** 法人税法第八十一条の二十八の規定は、連結親法人の各課税事業年度の復興特別法人税について準用する。
art-61/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-61/par-1 · https://japanlaw.org/l/423AC0000000117/art-61/par-1
The provisions of Article 81-28 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction for each taxable business year of a consolidated parent corporation.
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**第二項** 法人税法第百五十二条の規定は、第四十一条第三項において準用する同法第四条の八第二項の規定により同法第百五十二条第一項に規定する主宰受託者が納めるものとされる復興特別法人税について準用する。
art-61/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-61/par-2 · https://japanlaw.org/l/423AC0000000117/art-61/par-2
The provisions of Article 152 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction that the principal trustee prescribed in Article 152, paragraph (1) of that Act is to pay pursuant to the provisions of Article 4-8, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41, paragraph (3).
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### 第六十二条（当該職員の質問検査権等） — Right of Officials to Ask Questions and Conduct Inspections, etc.
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art-62 · https://japanlaw.org/en/reconstruction-funding-act/art-62 · https://japanlaw.org/l/423AC0000000117/art-62
**第一項** 国税通則法第七十四条の二（第一項第二号に係る部分に限る。次項において同じ。）及び第七十四条の八から第七十四条の十一までの規定は、復興特別法人税に関する調査を行う場合について準用する。
art-62/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-62/par-1 · https://japanlaw.org/l/423AC0000000117/art-62/par-1
The provisions of Article 74-2 (limited to the part pertaining to paragraph (1), item (ii); the same applies in the following paragraph) and Articles 74-8 through 74-11 of the Act on General Rules for National Taxes apply mutatis mutandis where an examination concerning special corporation tax for reconstruction is conducted.
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**第二項** 国税通則法第七十四条の十三の規定は、前項において準用する同法第七十四条の二の規定による復興特別法人税に関する質問、検査又は提示若しくは提出の要求をする場合について準用する。
art-62/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-62/par-2 · https://japanlaw.org/l/423AC0000000117/art-62/par-2
The provisions of Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis where questions are asked, an inspection is conducted, or the presentation or submission of articles is requested with regard to special corporation tax for reconstruction under the provisions of Article 74-2 of that Act as applied mutatis mutandis pursuant to the preceding paragraph.
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### 第六十三条（復興特別法人税に係る法人税法の適用の特例等） — Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction
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art-63 · https://japanlaw.org/en/reconstruction-funding-act/art-63 · https://japanlaw.org/l/423AC0000000117/art-63
**第一項** 復興特別法人税に係る次の表の第一欄に掲げる法律の適用については、同表の第二欄に掲げる規定中同表の第三欄に掲げる字句は、同表の第四欄に掲げる字句とする。
第一欄 第二欄 第三欄 第四欄
法人税法 第二十六条第一項第三号 ）又は ）若しくは
の規定 又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）第五十六条（復興特別所得税額の還付）若しくは第五十九条（確定申告に係る更正等による復興特別所得税額の還付）の規定
第二十六条第四項 又は 若しくは復興特別法人税の負担額として当該他の内国法人に帰せられる金額として特別措置法第五十二条第一項（連結法人の復興特別法人税の個別帰属額の計算）の規定により計算される金額又は
第二十六条第五項 又は 若しくは復興特別法人税の減少額として当該他の内国法人に帰せられる金額として特別措置法第五十二条第一項の規定により計算される金額又は
第三十八条第一項 の額は の額並びに復興特別法人税（延滞税、過少申告加算税、無申告加算税及び重加算税並びに特別措置法第五十三条第四項（課税標準及び税額の申告）において準用する同項各号に掲げる規定による利子税を除く。）の額は
第三十八条第三項 又は 若しくは復興特別法人税の減少額として当該他の内国法人に帰せられる金額として特別措置法第五十二条第一項（連結法人の復興特別法人税の個別帰属額の計算）の規定により計算される金額又は
第三十八条第四項 又は 若しくは復興特別法人税の負担額として当該他の内国法人に帰せられる金額として特別措置法第五十二条第一項の規定により計算される金額又は
第四十条 同項又は 同項若しくは
場合 場合又は復興特別所得税の額につき特別措置法第四十九条第一項（復興特別所得税額の控除）若しくは第五十六条第一項（復興特別所得税額の還付）若しくは第五十九条第一項（確定申告に係る更正等による復興特別所得税額の還付）の規定の適用を受ける場合
第六十七条第三項 計算した地方法人税の額並びに 計算した地方法人税の額並びに当該事業年度の特別措置法に規定する課税標準法人税額につき特別措置法第五章第三節（税額の計算）の規定により計算した復興特別法人税の額並びに
第六十九条第二項 地方法人税控除限度額 復興特別法人税控除限度額として政令で定める金額、地方法人税控除限度額
第八十条の二 掲げる金額又は 掲げる金額若しくは
掲げる金額につき 掲げる金額又は特別措置法第四十条第十四号（定義）に規定する復興特別法人税申告書に記載すべき特別措置法第五十三条第一項第一号から第三号まで（課税標準及び税額の申告）に掲げる金額につき
第八十一条の七第一項 同項又は 同項若しくは
場合 場合又は復興特別所得税の額につき特別措置法第四十九条第三項（復興特別所得税額の控除）若しくは第五十六条第一項（復興特別所得税額の還付）若しくは第五十九条第一項（確定申告に係る更正等による復興特別所得税額の還付）の規定の適用を受ける場合
第八十一条の十三第二項 計算した地方法人税の額並びに 計算した地方法人税の額並びに当該連結事業年度の特別措置法に規定する課税標準法人税額につき特別措置法第五章第三節（税額の計算）の規定により計算した復興特別法人税の額並びに
第八十一条の十五第二項 地方法人税控除限度個別帰属額 復興特別法人税控除限度個別帰属額として政令で定める金額、地方法人税控除限度個別帰属額
第八十一条の二十五第一項 これらの 特別措置法第五十二条第一項（連結法人の復興特別法人税の個別帰属額の計算）の規定により計算される復興特別法人税の負担額として帰せられる金額又は復興特別法人税の減少額として帰せられる金額、これらの
第八十二条 掲げる金額又は 掲げる金額若しくは
掲げる金額につき 掲げる金額又は特別措置法第四十条第十四号（定義）に規定する復興特別法人税申告書に記載すべき特別措置法第五十三条第一項第一号から第三号まで（課税標準及び税額の申告）に掲げる金額につき
地方法人税法 第十二条第一項 控除限度額 控除限度額と復興特別法人税控除限度額として政令で定める金額との合計額
第十二条第二項 連結控除限度個別帰属額 連結控除限度個別帰属額と復興特別法人税控除限度個別帰属額として政令で定める金額との合計額
租税特別措置法 第九十三条第一項第二号 準用する法人税法第七十五条第七項 準用する法人税法第七十五条第七項並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第五十三条第四項において準用する法人税法第七十五条第七項
国税通則法 第十五条第二項第三号 地方法人税 事業年度 地方法人税並びに復興特別法人税 事業年度
第二十一条第二項、第三十条第二項、第三十三条第二項及び第四十三条第二項 地方法人税 地方法人税、復興特別法人税
第六十五条第三項第二号 加算した金額 加算した金額（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第四十九条（復興特別所得税額の控除）又は第五十条（外国税額の控除）の規定による控除をされるべき金額があるときは、当該金額を加算した金額）
地方法人税、 地方法人税、復興特別法人税、
第八十五条第一項及び第八十六条第一項 地方法人税 地方法人税、復興特別法人税
地方税法 第五十三条第二十四項 連結控除限度個別帰属額 連結控除限度個別帰属額、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下「特別措置法」という。）第五十条第一項に規定する政令で定めるところにより計算した金額又は同条第二項に規定する政令で定めるところにより計算した金額
第三百二十一条の八第二十四項 連結控除限度個別帰属額 連結控除限度個別帰属額、特別措置法第五十条第一項に規定する政令で定めるところにより計算した金額又は同条第二項に規定する政令で定めるところにより計算した金額
第七百三十四条第三項の表第三百二十一条の八第二十四項の項の中欄 並びに 及び地方法人税法第十二条第一項の控除の限度額で政令で定めるもの又は同条第二項の控除の限度額で政令で定めるもの並びに
第七百三十四条第三項の表第三百二十一条の八第二十四項の項の下欄 の合計額 、特別措置法第五十条第一項に規定する政令で定めるところにより計算した金額又は同条第二項に規定する政令で定めるところにより計算した金額及び地方法人税法第十二条第一項の控除の限度額で政令で定めるもの又は同条第二項の控除の限度額で政令で定めるものの合計額
art-63/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1
With regard to the application of the Acts set forth in column 1 of the following table in relation to special corporation tax for reconstruction, the terms set forth in column 3 of that table in the provisions set forth in column 2 of that table are deemed to be replaced with the terms set forth in column 4 of that table.
Column 1 Column 2 Column 3 Column 4
Corporation Tax Act Article 26, paragraph (1), item (iii) "）又は" (or) "）若しくは" (or, joining a smaller group of alternatives)
provisions provisions, or the provisions of Article 56 (Refund of Amount of Special Income Tax for Reconstruction) or Article 59 (Refund of Amount of Special Income Tax for Reconstruction Based on Reassessment or Similar Decision Concerning Final Return) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act")
Article 26, paragraph (4) or or the amount calculated pursuant to the provisions of Article 52, paragraph (1) (Calculation of Individually Attributed Amount of Special Corporation Tax for Reconstruction of Consolidated Corporations) of the Special Measures Act as the amount attributed to that other domestic corporation as the amount of the burden of special corporation tax for reconstruction, or
Article 26, paragraph (5) or or the amount calculated pursuant to the provisions of Article 52, paragraph (1) of the Special Measures Act as the amount attributed to that other domestic corporation as the amount of the reduction of special corporation tax for reconstruction, or
Article 38, paragraph (1) the amount of local corporation tax (excluding delinquent tax, penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax; the same applies hereinafter in this paragraph) is the amount of local corporation tax (excluding delinquent tax, penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax; the same applies hereinafter in this paragraph) and the amount of special corporation tax for reconstruction (excluding delinquent tax, penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax, and interest tax under the provisions set forth in the items of that paragraph as applied mutatis mutandis pursuant to Article 53, paragraph (4) (Filing of Return on Tax Base and Amount of Tax) of the Special Measures Act) is
Article 38, paragraph (3) or or the amount calculated pursuant to the provisions of Article 52, paragraph (1) (Calculation of Individually Attributed Amount of Special Corporation Tax for Reconstruction of Consolidated Corporations) of the Special Measures Act as the amount attributed to that other domestic corporation as the amount of the reduction of special corporation tax for reconstruction, or
Article 38, paragraph (4) or or the amount calculated pursuant to the provisions of Article 52, paragraph (1) of the Special Measures Act as the amount attributed to that other domestic corporation as the amount of the burden of special corporation tax for reconstruction, or
Article 40 "同項又は" (that paragraph or) "同項若しくは" (that paragraph or, joining a smaller group of alternatives)
case case, or in the case where the provisions of Article 49, paragraph (1) (Credit for Special Income Tax for Reconstruction), Article 56, paragraph (1) (Refund of Amount of Special Income Tax for Reconstruction), or Article 59, paragraph (1) (Refund of Amount of Special Income Tax for Reconstruction Based on Reassessment or Similar Decision Concerning Final Return) of the Special Measures Act apply with regard to the amount of special income tax for reconstruction
Article 67, paragraph (3) calculated amount of local corporation tax, and calculated amount of local corporation tax, the amount of special corporation tax for reconstruction calculated pursuant to the provisions of Chapter V, Section 3 (Calculation of Amount of Tax) of the Special Measures Act on the tax base corporation tax amount prescribed in the Special Measures Act for that business year, and
Article 69, paragraph (2) maximum credit for local corporation tax amount specified by Cabinet Order as the maximum credit for special corporation tax for reconstruction, the maximum credit for local corporation tax
Article 80-2 "掲げる金額又は" (the amounts set forth or) "掲げる金額若しくは" (the amounts set forth or, joining a smaller group of alternatives)
for the amounts set forth for the amounts set forth, or for the amounts set forth in Article 53, paragraph (1), items (i) through (iii) (Filing of Return on Tax Base and Amount of Tax) of the Special Measures Act which are to be stated in a return of special corporation tax for reconstruction as prescribed in Article 40, item (xiv) (Definitions) of the Special Measures Act
Article 81-7, paragraph (1) "同項又は" (that paragraph or) "同項若しくは" (that paragraph or, joining a smaller group of alternatives)
case case, or in the case where the provisions of Article 49, paragraph (3) (Credit for Special Income Tax for Reconstruction), Article 56, paragraph (1) (Refund of Amount of Special Income Tax for Reconstruction), or Article 59, paragraph (1) (Refund of Amount of Special Income Tax for Reconstruction Based on Reassessment or Similar Decision Concerning Final Return) of the Special Measures Act apply with regard to the amount of special income tax for reconstruction
Article 81-13, paragraph (2) calculated amount of local corporation tax, and calculated amount of local corporation tax, the amount of special corporation tax for reconstruction calculated pursuant to the provisions of Chapter V, Section 3 (Calculation of Amount of Tax) of the Special Measures Act on the tax base corporation tax amount prescribed in the Special Measures Act for that consolidated business year, and
Article 81-15, paragraph (2) individually attributed amount of maximum credit for local corporation tax amount specified by Cabinet Order as the individually attributed amount of maximum credit for special corporation tax for reconstruction, the individually attributed amount of maximum credit for local corporation tax
Article 81-25, paragraph (1) these the amount attributed as the amount of the burden of special corporation tax for reconstruction or the amount attributed as the amount of the reduction of special corporation tax for reconstruction, calculated pursuant to the provisions of Article 52, paragraph (1) (Calculation of Individually Attributed Amount of Special Corporation Tax for Reconstruction of Consolidated Corporations) of the Special Measures Act, these
Article 82 "掲げる金額又は" (the amounts set forth or) "掲げる金額若しくは" (the amounts set forth or, joining a smaller group of alternatives)
for the amounts set forth for the amounts set forth, or for the amounts set forth in Article 53, paragraph (1), items (i) through (iii) (Filing of Return on Tax Base and Amount of Tax) of the Special Measures Act which are to be stated in a return of special corporation tax for reconstruction as prescribed in Article 40, item (xiv) (Definitions) of the Special Measures Act
Local Corporation Tax Act Article 12, paragraph (1) maximum credit total of the maximum credit and the amount specified by Cabinet Order as the maximum credit for special corporation tax for reconstruction
Article 12, paragraph (2) individually attributed amount of consolidated maximum credit total of the individually attributed amount of consolidated maximum credit and the amount specified by Cabinet Order as the individually attributed amount of maximum credit for special corporation tax for reconstruction
Act on Special Measures Concerning Taxation Article 93, paragraph (1), item (ii) Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis, and Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 53, paragraph (4) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
Act on General Rules for National Taxes Article 15, paragraph (2), item (iii) local corporation tax: local corporation tax, and special corporation tax for reconstruction:
Article 21, paragraph (2), Article 30, paragraph (2), Article 33, paragraph (2), and Article 43, paragraph (2) local corporation tax local corporation tax, special corporation tax for reconstruction
Article 65, paragraph (3), item (ii) the amount obtained by adding those amounts the amount obtained by adding those amounts (or, if there is an amount to be deducted pursuant to the provisions of Article 49 (Credit for Special Income Tax for Reconstruction) or Article 50 (Credit for Foreign Taxes) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the amount obtained by adding that amount)
local corporation tax, local corporation tax, special corporation tax for reconstruction,
Article 85, paragraph (1) and Article 86, paragraph (1) local corporation tax local corporation tax, special corporation tax for reconstruction
Local Tax Act Article 53, paragraph (24) individually attributed amount of consolidated maximum credit individually attributed amount of consolidated maximum credit, the amount calculated as specified by Cabinet Order referred to in Article 50, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act"), or the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article
Article 321-8, paragraph (24) individually attributed amount of consolidated maximum credit individually attributed amount of consolidated maximum credit, the amount calculated as specified by Cabinet Order referred to in Article 50, paragraph (1) of the Special Measures Act, or the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article
Middle column of the row for Article 321-8, paragraph (24) in the table in Article 734, paragraph (3) and and the limit of credit under Article 12, paragraph (1) of the Local Corporation Tax Act that is specified by Cabinet Order or the limit of credit under paragraph (2) of that Article that is specified by Cabinet Order, and
Right-hand column of the row for Article 321-8, paragraph (24) in the table in Article 734, paragraph (3) the total amount , the amount calculated as specified by Cabinet Order referred to in Article 50, paragraph (1) of the Special Measures Act or the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article, and the limit of credit under Article 12, paragraph (1) of the Local Corporation Tax Act that is specified by Cabinet Order or the limit of credit under paragraph (2) of that Article that is specified by Cabinet Order, the total amount
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**第二項** 前項に定めるもののほか、法人税又は復興特別法人税に係る国税通則法の規定の適用については、次に定めるところによる。
art-63/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-2
Beyond what is provided for in the preceding paragraph, the application of the provisions of the Act on General Rules for National Taxes with regard to corporation tax or special corporation tax for reconstruction is as follows:
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**一** 国税通則法第七十一条第一項第一号の規定の適用については、法人税及び復興特別法人税は、同一の税目に属する国税とみなす。
art-63/par-2/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-2/item-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-2/item-1
with regard to the application of the provisions of Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, corporation tax and special corporation tax for reconstruction are deemed to be national taxes falling under the same tax item;
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**二** 法人税又は復興特別法人税に係る国税通則法第五十八条第一項第一号イに規定する更正決定等（以下この条において「更正決定等」という。）について不服申立てがされている場合において、当該法人税又は復興特別法人税と納税義務者及び事業年度が同一である他の復興特別法人税又は法人税についてされた更正決定等があるときは、同法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の復興特別法人税又は法人税についてされた更正決定等は、当該法人税又は復興特別法人税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。
art-63/par-2/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-2/item-2
if an appeal has been filed against a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of the Act on General Rules for National Taxes pertaining to corporation tax or special corporation tax for reconstruction (hereinafter referred to as a "reassessment or determination, etc." in this Article), and there is a reassessment or determination, etc. made with regard to other special corporation tax for reconstruction or corporation tax for which the taxpayer and the business year are the same as those of that corporation tax or special corporation tax for reconstruction, then, with regard to the application of the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made with regard to that other special corporation tax for reconstruction or corporation tax is deemed to be another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that corporation tax or special corporation tax for reconstruction.
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**第三項** 国税通則法第七十条第三項（所得税法等の一部を改正する法律（平成三十一年法律第六号。以下この条において「平成三十一年改正法」という。）附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十一項又は平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十二項の規定により読み替えて適用する場合を含む。）の規定により法人税について更正の請求（国税通則法第二十三条第一項の規定による更正の請求をいう。以下この項及び第五項において同じ。）に係る更正が行われた場合には、当該法人税に係る復興特別法人税についての更正若しくは決定（国税通則法第二十五条の規定による決定をいう。第五項において同じ。）又は当該更正若しくは決定に伴って行われることとなる加算税（国税通則法第六十九条に規定する加算税をいう。以下この条において同じ。）についてする賦課決定（国税通則法第三十二条第一項又は第二項の規定による決定をいう。以下この条において同じ。）は、国税通則法第七十条第一項及び第二項の規定並びに第八項の規定にかかわらず、当該更正の請求があった日から六月を経過する日まで、することができる。同条第三項（第八項の規定により読み替えて適用する場合を含む。）の規定により復興特別法人税について更正の請求に係る更正が行われた場合における当該復興特別法人税に係る法人税についての更正又は賦課決定についても、同様とする。
art-63/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-3 · https://japanlaw.org/l/423AC0000000117/art-63/par-3
If a reassessment pertaining to a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and paragraph (5)) has been made with respect to corporation tax pursuant to the provisions of Article 70, paragraph (3) of the Act on General Rules for National Taxes (including as read and applied with the replacement of terms pursuant to the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; hereinafter referred to as the "2019 Amendment Act" in this Article) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act), a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; the same applies in paragraph (5)) with respect to the special corporation tax for reconstruction pertaining to that corporation tax, or an assessment and determination (meaning a determination under the provisions of Article 32, paragraph (1) or (2) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) with regard to penalty tax (meaning penalty tax prescribed in Article 69 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) to be imposed upon that reassessment or determination, may be made until the day on which six months have elapsed from the day on which that request for reassessment was made, notwithstanding the provisions of Article 70, paragraphs (1) and (2) of the Act on General Rules for National Taxes and the provisions of paragraph (8). The same applies to a reassessment or an assessment and determination with respect to the corporation tax pertaining to special corporation tax for reconstruction in the case where a reassessment pertaining to a request for reassessment has been made with respect to that special corporation tax for reconstruction pursuant to the provisions of paragraph (3) of that Article (including as read and applied with the replacement of terms pursuant to the provisions of paragraph (8)).
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**第四項** 前項の場合において、国税通則法第七十条第五項、第七十一条及び第七十二条の規定の適用については、同項中「又は前二項」とあるのは「若しくは前二項又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下「特別措置法」という。）第六十三条第三項（復興特別法人税に係る法人税法の適用の特例等）」と、同項第二号中「又は第三項」とあるのは「若しくは第三項又は特別措置法第六十三条第三項」と、同法第七十一条第一項中「日が前条」とあるのは「日が前条又は特別措置法第六十三条第三項（復興特別法人税に係る法人税法の適用の特例等）」と、「同条」とあるのは「前条及び同項」と、同項第四号ロ中「前条」とあるのは「前条又は特別措置法第六十三条第三項」と、同法第七十二条第一項中「あつた日」とあるのは「あつた日とし、特別措置法第六十三条第三項（復興特別法人税に係る法人税法の適用の特例等）の規定による更正若しくは決定又は賦課決定により納付すべきものについては、同項に規定する更正又は決定があつた日」とする。
art-63/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-4 · https://japanlaw.org/l/423AC0000000117/art-63/par-4
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 70, paragraph (5), Article 71, and Article 72 of the Act on General Rules for National Taxes, the phrase "or the preceding two paragraphs" in that paragraph is deemed to be replaced with "or the preceding two paragraphs, or Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the 'Special Measures Act')"; the phrase "or paragraph (3)" in item (ii) of that paragraph is deemed to be replaced with "or paragraph (3), or Article 63, paragraph (3) of the Special Measures Act"; the phrase "the day ... the preceding Article" in Article 71, paragraph (1) of that Act is deemed to be replaced with "the day ... the preceding Article or Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act"; the phrase "that Article" is deemed to be replaced with "the preceding Article and that paragraph"; the phrase "the preceding Article" in item (iv), (b) of that paragraph is deemed to be replaced with "the preceding Article or Article 63, paragraph (3) of the Special Measures Act"; and the phrase "the day on which ... was made" in Article 72, paragraph (1) of that Act is deemed to be replaced with "the day on which ... was made, and, for tax to be paid as a result of a reassessment or determination or an assessment and determination under the provisions of Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act, the day on which the reassessment or determination prescribed in that paragraph was made".
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**第五項** 国税通則法第七十一条第一項（第三号に係る部分に限り、平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十一項又は平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十二項の規定により読み替えて適用する場合を含む。）の規定により法人税について更正の請求に係る更正が行われた場合において、同号に定める期間の満了する日が国税通則法第七十条の規定又は第三項若しくは第八項の規定により当該法人税に係る復興特別法人税についての更正決定等をすることができる期間の満了する日後に到来するときは、当該復興特別法人税についての更正若しくは決定又は当該更正若しくは決定に伴って行われることとなる加算税についてする賦課決定は、同条の規定並びに第三項及び第八項の規定にかかわらず、当該更正の請求があった日から六月間においても、することができる。同法第七十一条第一項（同号に係る部分に限り、第八項の規定により読み替えて適用する場合を含む。）の規定により復興特別法人税について更正の請求に係る更正が行われた場合において、同号に定める期間の満了する日が同法第七十条の規定、平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十一項若しくは平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十二項の規定又は第三項の規定により当該復興特別法人税に係る法人税についての更正決定等をすることができる期間の満了する日後に到来するときにおける当該法人税についての更正又は賦課決定についても、同様とする。
art-63/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-5 · https://japanlaw.org/l/423AC0000000117/art-63/par-5
If a reassessment pertaining to a request for reassessment has been made with respect to corporation tax pursuant to the provisions of Article 71, paragraph (1) of the Act on General Rules for National Taxes (limited to the part pertaining to item (iii), and including as read and applied with the replacement of terms pursuant to the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act), and the day on which the period specified in that item expires comes after the day on which the period during which a reassessment or determination, etc. may be made with respect to the special corporation tax for reconstruction pertaining to that corporation tax pursuant to the provisions of Article 70 of the Act on General Rules for National Taxes or the provisions of paragraph (3) or (8) expires, a reassessment or a determination with respect to that special corporation tax for reconstruction, or an assessment and determination with regard to penalty tax to be imposed upon that reassessment or determination, may also be made within six months from the day on which that request for reassessment was made, notwithstanding the provisions of that Article and the provisions of paragraphs (3) and (8). The same applies to a reassessment or an assessment and determination with respect to the corporation tax pertaining to special corporation tax for reconstruction in the case where a reassessment pertaining to a request for reassessment has been made with respect to that special corporation tax for reconstruction pursuant to the provisions of Article 71, paragraph (1) of that Act (limited to the part pertaining to that item, and including as read and applied with the replacement of terms pursuant to the provisions of paragraph (8)), and the day on which the period specified in that item expires comes after the day on which the period during which a reassessment or determination, etc. may be made with respect to that corporation tax pursuant to the provisions of Article 70 of that Act, the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or the provisions of paragraph (3) expires.
machine translation, not official
**第六項** 前項の場合において、国税通則法第七十二条第一項の規定の適用については、同項中「あつた日」とあるのは、「あつた日とし、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条第五項（復興特別法人税に係る法人税法の適用の特例等）の規定による更正若しくは決定又は賦課決定により納付すべきものについては、同項に規定する更正又は決定があつた日」とする。
art-63/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-6 · https://japanlaw.org/l/423AC0000000117/art-63/par-6
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes, the phrase "was made" in that paragraph is deemed to be replaced with "was made, and, for a national tax to be paid based on a reassessment or determination or an assessment and determination under the provisions of Article 63, paragraph (5) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the day on which the reassessment or determination prescribed in that paragraph was made".
machine translation, not official
**第七項** 法人の各課税事業年度の所得に対する法人税又は連結所得に対する法人税につき平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十項又は平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十一項の規定の適用がある場合には、当該各課税事業年度の復興特別法人税（これらの規定の適用に係る部分に限る。）に係る国税通則法第二十三条第一項（第二号を除く。）の規定の適用については、同項中「五年」とあるのは、「六年」とする。
art-63/par-7 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-7 · https://japanlaw.org/l/423AC0000000117/art-63/par-7
If the provisions of Article 66-4, paragraph (20) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply to the corporation tax on the income for each taxable business year or the corporation tax on the consolidated income of a corporation, then, with regard to the application of the provisions of Article 23, paragraph (1) (excluding item (ii)) of the Act on General Rules for National Taxes pertaining to the special corporation tax for reconstruction for each of those taxable business years (limited to the part pertaining to the application of those provisions), the phrase "five years" in that paragraph is deemed to be replaced with "six years".
machine translation, not official
**第八項** 更正決定等で次の各号に掲げるものは、国税通則法第七十条第一項の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第三項及び第五項並びに同法第七十一条第一項の規定の適用については、同法第七十条第三項中「の規定により」とあるのは「及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下「特別措置法」という。）第六十三条第八項（復興特別法人税に係る法人税法の適用の特例等）の規定により」と、「、前二項」とあるのは「、前二項及び同条第八項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は特別措置法第六十三条第八項」と、同法第七十一条第一項中「日が前条」とあるのは「日が前条及び特別措置法第六十三条第八項（復興特別法人税に係る法人税法の適用の特例等）」と、「同条」とあるのは「前条及び同項」と、同項第四号ロ中「前条」とあるのは「前条及び特別措置法第六十三条第八項」とする。
art-63/par-8 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-8 · https://japanlaw.org/l/423AC0000000117/art-63/par-8
A reassessment or determination, etc. set forth in any of the following items may be made, notwithstanding the provisions of Article 70, paragraph (1) of the Act on General Rules for National Taxes, until the day on which six years have elapsed from the due date or the day specified in the relevant item. In such a case, with regard to the application of the provisions of paragraphs (3) and (5) of that Article and Article 71, paragraph (1) of that Act, the phrase "pursuant to the provisions of" in Article 70, paragraph (3) of that Act is deemed to be replaced with "pursuant to the provisions of ... and Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the 'Special Measures Act')"; the phrase ", the preceding two paragraphs" is deemed to be replaced with ", the preceding two paragraphs and paragraph (8) of that Article"; the phrase "or the preceding two paragraphs" in paragraph (5) of that Article is deemed to be replaced with "or the preceding two paragraphs, or Article 63, paragraph (8) of the Special Measures Act"; the phrase "the day ... the preceding Article" in Article 71, paragraph (1) of that Act is deemed to be replaced with "the day ... the preceding Article and Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act"; the phrase "that Article" is deemed to be replaced with "the preceding Article and that paragraph"; and the phrase "the preceding Article" in item (iv), (b) of that paragraph is deemed to be replaced with "the preceding Article and Article 63, paragraph (8) of the Special Measures Act".
machine translation, not official
**一** 次に掲げる更正決定（更正又は国税通則法第二十五条の規定による決定をいう。以下この項において同じ。）に伴い同法第十九条第一項に規定する課税標準等（以下この項において「課税標準等」という。）又は同条第一項に規定する税額等（以下この項において「税額等」という。）に異動を生ずべき復興特別法人税に係る更正決定 当該更正決定に係る復興特別法人税の同法第二条第七号に規定する法定申告期限（イ又はロの法人税に係る更正が同法第六十一条第一項に規定する還付請求申告書に係る更正である場合には、当該還付請求申告書を提出した日）
art-63/par-8/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-8/item-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-8/item-1
a reassessment or determination (meaning a reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph) with respect to special corporation tax for reconstruction which is to cause a change in the tax basis, etc. prescribed in Article 19, paragraph (1) of that Act (hereinafter referred to as the "tax basis, etc." in this paragraph) or the tax amount, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "tax amount, etc." in this paragraph) as a result of any of the following reassessments or determinations: the statutory tax return due date prescribed in Article 2, item (vii) of that Act for the special corporation tax for reconstruction pertaining to that reassessment or determination (or, if the reassessment with respect to the corporation tax referred to in (a) or (b) is a reassessment pertaining to a return of refund claim prescribed in Article 61, paragraph (1) of that Act, the day on which that return of refund claim was filed);
machine translation, not official
**イ** 法人が当該法人に係る租税特別措置法第六十六条の四第一項又は第六十八条の八十八第一項に規定する国外関連者との取引をこれらの規定に規定する独立企業間価格と異なる対価の額で行った事実に基づいてする法人税に係る更正決定
art-63/par-8/item-1/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-8/item-1/sub-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-8/item-1/sub-1
a reassessment or determination with respect to corporation tax which is made based on the fact that a corporation conducted a transaction with a foreign related person prescribed in Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act on Special Measures Concerning Taxation pertaining to that corporation for a consideration amount different from the arm's length price prescribed in those provisions;
machine translation, not official
**ロ** イに掲げる更正決定に伴い課税標準等又は税額等に異動を生ずべき法人税に係る更正決定
art-63/par-8/item-1/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-8/item-1/sub-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-8/item-1/sub-2
a reassessment or determination with respect to corporation tax which is to cause a change in the tax basis, etc. or tax amount, etc. as a result of the reassessment or determination set forth in (a);
machine translation, not official
**二** 前号イ若しくはロに掲げる更正決定又は同号イに規定する事実に基づいてする法人税に係る国税通則法第二条第六号に規定する納税申告書（同法第十七条第二項に規定する期限内申告書を除く。以下この号において「納税申告書」という。）の提出若しくは前号ロに規定する異動を生ずべき法人税に係る納税申告書の提出に伴い課税標準等又は税額等に異動を生ずべき復興特別法人税に係る更正決定又は納税申告書の提出に伴いその復興特別法人税に係る加算税についてする賦課決定 その納税義務の成立の日
art-63/par-8/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-8/item-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-8/item-2
a reassessment or determination with respect to special corporation tax for reconstruction which is to cause a change in the tax basis, etc. or tax amount, etc. as a result of a reassessment or determination set forth in (a) or (b) of the preceding item, or of the filing of a tax return prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes (excluding a return filed by the due date prescribed in Article 17, paragraph (2) of that Act; hereinafter referred to as a "tax return" in this item) with respect to corporation tax based on the fact prescribed in (a) of that item or the filing of a tax return with respect to corporation tax which is to cause the change prescribed in (b) of the preceding item, or an assessment and determination with regard to penalty tax pertaining to that special corporation tax for reconstruction which is to be made upon the filing of a tax return: the day on which its tax liability was established.
machine translation, not official
**第九項** 平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十二項及び第二十三項並びに平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十三項及び第二十四項の規定は、復興特別法人税に係る国税通則法第七十二条第一項に規定する国税の徴収権の時効について準用する。
art-63/par-9 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-9 · https://japanlaw.org/l/423AC0000000117/art-63/par-9
The provisions of Article 66-4, paragraphs (22) and (23) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, and of Article 68-88, paragraphs (23) and (24) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply mutatis mutandis to the extinctive prescription of the national tax collection right prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with respect to special corporation tax for reconstruction.
machine translation, not official
**第十項** 第八項の規定により読み替えて適用される国税通則法第七十条第三項の規定による更正又は賦課決定により納付すべき復興特別法人税に係る同法第七十二条第一項の規定の適用については、同項中「（第七十条第三項」とあるのは「（特別措置法第六十三条第八項（復興特別法人税に係る法人税法の適用の特例等）の規定により読み替えて適用される第七十条第三項」と、「、第七十条第三項」とあるのは「、特別措置法第六十三条第八項の規定により読み替えて適用される第七十条第三項」とする。
art-63/par-10 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-10 · https://japanlaw.org/l/423AC0000000117/art-63/par-10
With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to special corporation tax for reconstruction to be paid based on a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act as read and applied with the replacement of terms pursuant to the provisions of paragraph (8), the phrase "(Article 70, paragraph (3)" in that paragraph is deemed to be replaced with "(Article 70, paragraph (3) as read and applied with the replacement of terms pursuant to the provisions of Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act", and the phrase ", Article 70, paragraph (3)" is deemed to be replaced with ", Article 70, paragraph (3) as read and applied with the replacement of terms pursuant to the provisions of Article 63, paragraph (8) of the Special Measures Act".
machine translation, not official
**第十一項** 平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十五項及び平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十六項の規定は、復興特別法人税に係る延滞税について準用する。
art-63/par-11 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-11 · https://japanlaw.org/l/423AC0000000117/art-63/par-11
The provisions of Article 66-4, paragraph (25) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, and of Article 68-88, paragraph (26) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply mutatis mutandis to delinquent tax with respect to special corporation tax for reconstruction.
machine translation, not official
**第十二項** 租税特別措置法第六十六条の四の二の規定は、第八項第一号に掲げる更正決定により納付すべき復興特別法人税の額及び当該復興特別法人税の額に係る加算税の額について準用する。この場合において、同条第四項中「納税の猶予）」とあるのは「納税の猶予）（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条第十二項（復興特別法人税に係る法人税法の適用の特例等）において準用する場合を含む。以下同じ。）」と、同条第六項中「の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項」とあるのは「（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条第十二項（復興特別法人税に係る法人税法の適用の特例等）において準用する場合を含む。以下同じ。）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項」と、「の規定による納税の猶予を含む。）又は」と、同条第十号」とあるのは「（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六十三条第十二項（復興特別法人税に係る法人税法の適用の特例等）において準用する場合を含む。以下同じ。）の規定による納税の猶予を含む。）又は」と、同条第十号」と読み替えるものとする。
art-63/par-12 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-12 · https://japanlaw.org/l/423AC0000000117/art-63/par-12
The provisions of Article 66-4-2 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to the amount of special corporation tax for reconstruction to be paid as a result of a reassessment or determination set forth in paragraph (8), item (i) and the amount of penalty tax pertaining to that amount of special corporation tax for reconstruction. In such a case, the phrase "Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)" in paragraph (4) of that Article is deemed to be replaced with "Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake; the same applies hereinafter)"; the phrase "including a grace period for tax payment under the provisions of ...) or'; Article 52, paragraph (1) of that Act" in paragraph (6) of that Article is deemed to be replaced with "including a grace period for tax payment under the provisions of ... (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake; the same applies hereinafter)) or'; Article 52, paragraph (1) of that Act"; and the phrase "including a grace period for tax payment under the provisions of ...) or'; item (x) of that Article" is deemed to be replaced with "including a grace period for tax payment under the provisions of ... (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011); the same applies hereinafter)) or'; item (x) of that Article".
machine translation, not official
**第十三項** 租税条約等実施特例法第七条第一項の規定は、同項に規定する合意が行われたことにより、内国法人の各課税事業年度の復興特別法人税の額又は相手国居住者等（租税条約等実施特例法第二条第四号に規定する相手国居住者等をいう。次項において同じ。）の各課税事業年度の復興特別法人税の額のうちに減額されるものがある場合について準用する。
art-63/par-13 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-13 · https://japanlaw.org/l/423AC0000000117/art-63/par-13
The provisions of Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to cases where, as a result of an agreement prescribed in that paragraph having been reached, any part of the amount of special corporation tax for reconstruction for each taxable business year of a domestic corporation, or of the amount of special corporation tax for reconstruction for each taxable business year of a treaty partner resident, etc. (meaning a treaty partner resident, etc. prescribed in Article 2, item (iv) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies in the following paragraph), is to be reduced.
machine translation, not official
**第十四項** 租税条約等実施特例法第七条第四項の規定は、内国法人又は相手国居住者等が第五十七条各号に掲げる金額につき租税条約等実施特例法第七条第一項（前項において準用する場合を含む。）の更正を受けた場合において、その更正に伴い、その更正に係る事業年度若しくは連結事業年度後の各課税事業年度の復興特別法人税申告書に記載した、若しくは国税通則法第二十五条の規定による決定を受けた課税事業年度に係る第五十三条第一項第一号若しくは第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となるとき、又はその更正に係る事業年度若しくは連結事業年度後の各課税事業年度の復興特別法人税申告書に記載した課税事業年度に係る同項第三号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過少となるときのその更正を受けた内国法人又は相手国居住者等について準用する。この場合において、租税条約等実施特例法第七条第四項の表法人税法第八十条の二の項及び法人税法第八十二条の項中「更正の特例）」とあるのは、「更正の特例）（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六十三条第十三項（復興特別法人税に係る法人税法の適用の特例等）において準用する場合を含む。）」と読み替えるものとする。
art-63/par-14 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-14 · https://japanlaw.org/l/423AC0000000117/art-63/par-14
The provisions of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to a domestic corporation or treaty partner resident, etc. that has received a reassessment under Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties (including as applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 57, in cases where, as a result of that reassessment, the amount set forth in Article 53, paragraph (1), item (i) or (ii) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special corporation tax for reconstruction for each taxable business year following the business year or consolidated business year to which the reassessment pertains, or pertaining to a taxable business year for which a determination under the provisions of Article 25 of the Act on General Rules for National Taxes was received, becomes excessive, or the amount set forth in item (iii) of that paragraph (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) pertaining to a taxable business year stated in the return of special corporation tax for reconstruction for each taxable business year following the business year or consolidated business year to which the reassessment pertains becomes too small. In this case, the phrase "Special Provisions on Reassessment)" in the row of Article 80-2 of the Corporation Tax Act and the row of Article 82 of the Corporation Tax Act in the table of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties is deemed to be replaced with "Special Provisions on Reassessment) (including as applied mutatis mutandis pursuant to Article 63, paragraph (13) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011))".
machine translation, not official
**第十五項** 租税条約等実施特例法第七条第五項の規定は、第十三項において準用する同条第一項の規定による更正に係る還付金又は過納金について準用する。
art-63/par-15 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-15 · https://japanlaw.org/l/423AC0000000117/art-63/par-15
The provisions of Article 7, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (13).
machine translation, not official
**第十六項** 前各項に定めるもののほか、復興特別法人税に係る法人税に関する法令の規定の技術的読替えその他この章の規定の適用に関し必要な事項は、政令で定める。
art-63/par-16 · https://japanlaw.org/en/reconstruction-funding-act/art-63/par-16 · https://japanlaw.org/l/423AC0000000117/art-63/par-16
Beyond what is provided for in the preceding paragraphs, the technical replacement of terms in the provisions of laws and regulations concerning corporation tax with regard to special corporation tax for reconstruction, and other necessary matters concerning the application of the provisions of this Chapter, are specified by Cabinet Order.
machine translation, not official
## 第六節 罰則 — Section 6 Penal Provisions
heading: machine translation, not official
ch-5/sec-6 · https://japanlaw.org/en/reconstruction-funding-act/ch-5/sec-6 · https://japanlaw.org/l/423AC0000000117/ch-5/sec-6
### 第六十四条
art-64 · https://japanlaw.org/en/reconstruction-funding-act/art-64 · https://japanlaw.org/l/423AC0000000117/art-64
**第一項** 偽りその他不正の行為により、第五十三条第一項第二号に規定する復興特別法人税の額（第四十九条又は第五十条の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした復興特別法人税の額）につき復興特別法人税を免れた場合には、法人（人格のない社団等を含む。第三項、次条並びに第六十八条第一項及び第二項において同じ。）の代表者（人格のない社団等の管理人及び法人課税信託の受託者である個人を含む。第三項及び次条において同じ。）、代理人、使用人その他の従業者（当該法人が連結親法人である場合には、連結子法人の代表者、代理人その他の従業者を含む。第六十八条第一項において同じ。）でその違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-64/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-64/par-1 · https://japanlaw.org/l/423AC0000000117/art-64/par-1
If special corporation tax for reconstruction has been evaded by deception or other wrongful act with respect to the amount of special corporation tax for reconstruction prescribed in Article 53, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative (including the administrator of an association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation; the same applies in paragraph (3) and the following Article), agent, employee, or other worker (including, if the corporation is a consolidated parent corporation, a representative, agent, or other worker of a consolidated subsidiary corporation; the same applies in Article 68, paragraph (1)) of the corporation (including an association or foundation without juridical personality; the same applies in paragraph (3), the following Article, and Article 68, paragraphs (1) and (2)) who committed the violation is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた復興特別法人税の額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその免れた復興特別法人税の額に相当する金額以下とすることができる。
art-64/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-64/par-2 · https://japanlaw.org/l/423AC0000000117/art-64/par-2
If the amount of special corporation tax for reconstruction evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of special corporation tax for reconstruction evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第五十三条第一項の規定による申告書をその提出期限までに提出しないことにより、同項第二号に規定する復興特別法人税の額（第四十九条又は第五十条の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした復興特別法人税の額）につき復興特別法人税を免れた場合には、法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-64/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-64/par-3 · https://japanlaw.org/l/423AC0000000117/art-64/par-3
Beyond what is provided for in paragraph (1), if special corporation tax for reconstruction has been evaded, by failing to file a return under the provisions of Article 53, paragraph (1) by the deadline for filing it, with respect to the amount of special corporation tax for reconstruction prescribed in item (ii) of that paragraph (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative, agent, employee, or other worker of the corporation who committed the violation is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた復興特別法人税の額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた復興特別法人税の額に相当する金額以下とすることができる。
art-64/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-64/par-4 · https://japanlaw.org/l/423AC0000000117/art-64/par-4
If the amount of special corporation tax for reconstruction evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of special corporation tax for reconstruction evaded.
machine translation, not official
### 第六十五条
art-65 · https://japanlaw.org/en/reconstruction-funding-act/art-65 · https://japanlaw.org/l/423AC0000000117/art-65
**第一項** 正当な理由がなくて第五十三条第一項の規定による申告書をその提出期限までに提出しなかった場合には、法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-65/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-65/par-1 · https://japanlaw.org/l/423AC0000000117/art-65/par-1
If, without justifiable grounds, a return under the provisions of Article 53, paragraph (1) has not been filed by the deadline for filing it, the representative, agent, employee, or other worker of the corporation who committed the violation is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.
machine translation, not official
### 第六十六条 〔削除 / repealed〕
art-66 · https://japanlaw.org/en/reconstruction-funding-act/art-66 · https://japanlaw.org/l/423AC0000000117/art-66
**第一項** 削除
art-66/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-66/par-1 · https://japanlaw.org/l/423AC0000000117/art-66/par-1
no English for this paragraph
### 第六十七条
art-67 · https://japanlaw.org/en/reconstruction-funding-act/art-67 · https://japanlaw.org/l/423AC0000000117/art-67
**第一項** 次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-67/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-67/par-1 · https://japanlaw.org/l/423AC0000000117/art-67/par-1
A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第六十二条第一項において準用する国税通則法第七十四条の二の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又は同条の規定による検査を拒み、妨げ、若しくは忌避した者
art-67/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-67/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-67/par-1/item-1
a person who fails to answer, or gives a false answer to, questions asked by the relevant official under the provisions of Article 74-2 of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 62, paragraph (1), or who refuses, obstructs, or evades an inspection under the provisions of that Article;
machine translation, not official
**二** 第六十二条第一項において準用する国税通則法第七十四条の二の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出した者
art-67/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-67/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-67/par-1/item-2
a person who, without justifiable grounds, fails to comply with a request for the presentation or submission of articles under the provisions of Article 74-2 of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 62, paragraph (1), or who presents or submits books, documents, or other articles (including copies thereof) containing false statements or records.
machine translation, not official
### 第六十八条
art-68 · https://japanlaw.org/en/reconstruction-funding-act/art-68 · https://japanlaw.org/l/423AC0000000117/art-68
**第一項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して第六十四条第一項若しくは第三項、第六十五条又は前条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
art-68/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-68/par-1 · https://japanlaw.org/l/423AC0000000117/art-68/par-1
If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 64, paragraph (1) or (3), Article 65, or the preceding Article in connection with the business of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.
machine translation, not official
**第二項** 前項の規定により第六十四条第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
art-68/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-68/par-2 · https://japanlaw.org/l/423AC0000000117/art-68/par-2
Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 64, paragraph (1) or (3), the period of limitation is governed by the period of limitation for the crimes under those provisions.
machine translation, not official
**第三項** 人格のない社団等について第一項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-68/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-68/par-3 · https://japanlaw.org/l/423AC0000000117/art-68/par-3
Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.
machine translation, not official
## 第六章 復興債の発行等 — Chapter VI Issuance, etc. of Reconstruction Bonds
heading: machine translation, not official
ch-6 · https://japanlaw.org/en/reconstruction-funding-act/ch-6 · https://japanlaw.org/l/423AC0000000117/ch-6
### 第六十九条（復興債の発行） — Issuance of Reconstruction Bonds
caption: machine translation, not official
art-69 · https://japanlaw.org/en/reconstruction-funding-act/art-69 · https://japanlaw.org/l/423AC0000000117/art-69
**第一項** 政府は、財政法（昭和二十二年法律第三十四号）第四条第一項の規定にかかわらず、復興施策に要する費用（以下「復興費用」という。）のうち平成二十三年度の一般会計補正予算（第３号）に計上された費用の財源については、当該補正予算をもって国会の議決を経た金額の範囲内で、公債を発行することができる。
art-69/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-69/par-1 · https://japanlaw.org/l/423AC0000000117/art-69/par-1
Notwithstanding the provisions of Article 4, paragraph (1) of the Public Finance Act (Act No. 34 of 1947), the government may issue public bonds to finance the costs appropriated in the General Account Supplementary Budget (No. 3) for fiscal 2011, out of the costs required for reconstruction measures (hereinafter referred to as "reconstruction costs"), within the limit of the amount approved by the Diet by means of that supplementary budget.
machine translation, not official
**第二項** 平成二十三年度の当初予算に計上された基礎年金の国庫負担の追加に伴い見込まれる費用を同年度の一般会計補正予算（第１号）において東日本大震災に対処するために必要な財源を確保するために減額した経緯に鑑み同年度の一般会計補正予算（第３号）に計上された当該費用は、復興費用とみなして前項の規定を適用する。
art-69/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-69/par-2 · https://japanlaw.org/l/423AC0000000117/art-69/par-2
In 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.
machine translation, not official
**第三項** 平成二十三年度において、一般会計補正予算（第３号）の作成後に、新たに補正予算を作成する場合において当該補正予算に復興費用が計上されるときは、当該復興費用の財源について、第一項の規定を適用する。
art-69/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-69/par-3 · https://japanlaw.org/l/423AC0000000117/art-69/par-3
If, 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.
machine translation, not official
**第四項** 政府は、平成二十四年度から令和十二年度までの各年度において、財政法第四条第一項の規定にかかわらず、復興費用の財源については、各年度の予算をもって国会の議決を経た金額の範囲内で、公債を発行することができる。
art-69/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-69/par-4 · https://japanlaw.org/l/423AC0000000117/art-69/par-4
In 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.
machine translation, not official
**第五項** 第一項、第三項及び前項に規定する復興費用の範囲については、毎会計年度、国会の議決を経なければならない。
art-69/par-5 · https://japanlaw.org/en/reconstruction-funding-act/art-69/par-5 · https://japanlaw.org/l/423AC0000000117/art-69/par-5
The 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.
machine translation, not official
**第六項** 財政法第四条第一項ただし書の規定は、第一項、第三項及び第四項に規定する復興費用については、適用しない。
art-69/par-6 · https://japanlaw.org/en/reconstruction-funding-act/art-69/par-6 · https://japanlaw.org/l/423AC0000000117/art-69/par-6
The 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).
machine translation, not official
### 第七十条（復興債に係る発行時期及び会計年度所属区分の特例） — Special Provisions on the Time of Issuance and the Fiscal Year to Which Revenue Belongs for Reconstruction Bonds
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art-70 · https://japanlaw.org/en/reconstruction-funding-act/art-70 · https://japanlaw.org/l/423AC0000000117/art-70
**第一項** 前条第一項から第四項までの規定により発行する公債（以下「復興債」という。）の発行は、各年度の翌年度の六月三十日までの間、行うことができる。この場合において、翌年度の四月一日以後発行される復興債に係る収入は、当該各年度所属の歳入とする。
art-70/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-70/par-1 · https://japanlaw.org/l/423AC0000000117/art-70/par-1
Public bonds issued pursuant to the provisions of paragraphs (1) through (4) of the preceding Article (hereinafter referred to as "reconstruction bonds") may be issued until June 30 of the fiscal year following each fiscal year. In this case, the proceeds of reconstruction bonds issued on or after April 1 of the following fiscal year are to be revenue belonging to each of those fiscal years.
machine translation, not official
### 第七十一条（復興債等の償還） — Redemption of Reconstruction Bonds, etc.
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art-71 · https://japanlaw.org/en/reconstruction-funding-act/art-71 · https://japanlaw.org/l/423AC0000000117/art-71
**第一項** 復興債及び当該復興債に係る借換国債（特別会計法第四十六条第一項又は第四十七条第一項の規定により起債される借換国債をいい、当該借換国債につきこれらの規定により順次起債された借換国債を含む。以下同じ。）については、令和十九年度までの間に償還するものとする。
art-71/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-71/par-1 · https://japanlaw.org/l/423AC0000000117/art-71/par-1
Reconstruction bonds and the refunding bonds pertaining to those reconstruction bonds (meaning refunding bonds issued pursuant to the provisions of Article 46, paragraph (1) or Article 47, paragraph (1) of the Special Accounts Act, and including refunding bonds successively issued pursuant to those provisions with regard to those refunding bonds; the same applies hereinafter) are to be redeemed by the end of fiscal 2037.
machine translation, not official
## 第七章 復興特別税の収入の使途等 — Chapter VII Use, etc. of Revenue from the Special Taxes for Reconstruction
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ch-7 · https://japanlaw.org/en/reconstruction-funding-act/ch-7 · https://japanlaw.org/l/423AC0000000117/ch-7
### 第七十二条（復興特別税の収入の使途等） — Use, etc. of Revenue from the Special Taxes for Reconstruction
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art-72 · https://japanlaw.org/en/reconstruction-funding-act/art-72 · https://japanlaw.org/l/423AC0000000117/art-72
**第一項** 平成二十四年度から令和十九年度までの間における復興特別税の収入は、復興費用及び償還費用（復興債（当該復興債に係る借換国債を含む。次条、第七十四条第一項及び附則第十八条において同じ。）の償還に要する費用（借換国債を発行した場合においては、当該借換国債の収入をもって充てられる部分を除く。）をいう。以下同じ。）の財源に充てるものとする。
art-72/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-1 · https://japanlaw.org/l/423AC0000000117/art-72/par-1
The 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).
machine translation, not official
**第二項** 平成二十四年度から平成二十七年度までの間における第三条の規定による財政投融資特別会計財政融資資金勘定からの国債整理基金特別会計への繰入金及び平成二十八年度から令和四年度までの間における第三条の二の規定による財政投融資特別会計投資勘定からの国債整理基金特別会計への繰入金は、償還費用の財源に充てるものとする。
art-72/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-2 · https://japanlaw.org/l/423AC0000000117/art-72/par-2
The 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.
machine translation, not official
**第三項** 次に掲げる株式の処分により令和十四年度までに生じた収入は、償還費用の財源に充てるものとする。
art-72/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-3 · https://japanlaw.org/l/423AC0000000117/art-72/par-3
The revenue arising by the end of fiscal 2032 from the disposal of the following shares is to be used to finance redemption costs:
machine translation, not official
**一** 第四条第一項の規定により国債整理基金特別会計に所属替をした日本たばこ産業株式会社の株式
art-72/par-3/item-1 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-3/item-1 · https://japanlaw.org/l/423AC0000000117/art-72/par-3/item-1
the shares of Japan Tobacco Inc. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 4, paragraph (1);
machine translation, not official
**二** 特別会計法附則第二百八条第四項の規定により国債整理基金特別会計に帰属した東京地下鉄株式会社の株式
art-72/par-3/item-2 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-72/par-3/item-2
the shares of Tokyo Metro Co., Ltd. that have vested in the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 208, paragraph (4) of the Supplementary Provisions of the Special Accounts Act;
machine translation, not official
**三** 第五条の規定により国債整理基金特別会計に所属替をした東京地下鉄株式会社の株式
art-72/par-3/item-3 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-3/item-3 · https://japanlaw.org/l/423AC0000000117/art-72/par-3/item-3
the shares of Tokyo Metro Co., Ltd. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 5;
machine translation, not official
**四** 第五条の二及び特別会計法附則第十二条の二の規定により国債整理基金特別会計に所属替をした日本郵政株式会社の株式
art-72/par-3/item-4 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-3/item-4 · https://japanlaw.org/l/423AC0000000117/art-72/par-3/item-4
the shares of Japan Post Holdings Co., Ltd. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 5-2 and Article 12-2 of the Supplementary Provisions of the Special Accounts Act;
machine translation, not official
**五** 特別会計法附則第十二条の三の規定により国債整理基金特別会計に所属替をした日本郵政株式会社の株式
art-72/par-3/item-5 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-3/item-5 · https://japanlaw.org/l/423AC0000000117/art-72/par-3/item-5
the shares of Japan Post Holdings Co., Ltd. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 12-3 of the Supplementary Provisions of the Special Accounts Act.
machine translation, not official
**第四項** 前三項に規定する収入のほか、平成二十三年度から令和十四年度までの各年度において、国有財産の処分による収入その他の租税収入以外の収入であって国会の議決を経た範囲に属するものは、復興費用及び償還費用の財源に充てるものとする。
art-72/par-4 · https://japanlaw.org/en/reconstruction-funding-act/art-72/par-4 · https://japanlaw.org/l/423AC0000000117/art-72/par-4
Beyond 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.
machine translation, not official
### 第七十三条（復興特別税の収入の使途等の特例） — Special Provisions on the Use, etc. of Revenue from the Special Taxes for Reconstruction
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art-73 · https://japanlaw.org/en/reconstruction-funding-act/art-73 · https://japanlaw.org/l/423AC0000000117/art-73
**第一項** 令和十九年度における復興特別所得税の収入は、まず償還費用の財源に充て、なお残余があるときは、復興債以外の公債（財政法第四条第一項ただし書の規定により発行された公債（当該公債に係る借換国債を含む。）を除く。）の償還に要する費用の財源に充てるものとする。
art-73/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-73/par-1 · https://japanlaw.org/l/423AC0000000117/art-73/par-1
The 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)).
machine translation, not official
**第二項** 令和十八年度以前の年度において当該年度までに発行した復興債の償還を完了した場合においては、当該年度から令和十八年度までの間において生じた復興特別税の収入、前条第三項各号に掲げる株式の処分による収入及び同条第四項に規定する国有財産の処分による収入その他の租税収入以外の収入については、前項の規定を準用する。
art-73/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-73/par-2 · https://japanlaw.org/l/423AC0000000117/art-73/par-2
If 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.
machine translation, not official
### 第七十四条（特別会計法の適用に関する特例） — Special Provisions on Application of the Special Accounts Act
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art-74 · https://japanlaw.org/en/reconstruction-funding-act/art-74 · https://japanlaw.org/l/423AC0000000117/art-74
**第一項** 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。
art-74/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-74/par-1 · https://japanlaw.org/l/423AC0000000117/art-74/par-1
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.
machine translation, not official
**第二項** 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。
art-74/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-74/par-2 · https://japanlaw.org/l/423AC0000000117/art-74/par-2
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".
machine translation, not official
**第三項** 第七十条の規定により、各年度の翌年度の四月一日以後発行される復興債は、特別会計法第四十二条第四項の規定の適用については、当該各年度の三月三十一日に発行されたものとみなす。
art-74/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-74/par-3 · https://japanlaw.org/l/423AC0000000117/art-74/par-3
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.
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---
# 附則・別表・様式 (supplementary provisions, appended tables and forms)
## 附 則
suppl-4231-117 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4231-117/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-117/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 削除
suppl-4231-117/art-1/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-1/par-1/item-1
no English for this paragraph
**二** 第四章の規定並びに第四十五条、第四十七条、第四十九条、第五十一条から第五十四条まで、第五十六条、第五十七条、第五十九条、第六十三条及び第六十四条の規定（これらの規定中復興特別所得税に係る部分に限る。）並びに附則第六条の規定 平成二十五年一月一日
suppl-4231-117/art-1/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-1/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-1/par-1/item-2
the provisions of Chapter IV, the provisions of Articles 45, 47, 49, 51 through 54, 56, 57, 59, 63, and 64 (limited to the parts of these provisions pertaining to special income tax for reconstruction), and the provisions of Article 6 of the Supplementary Provisions: January 1, 2013;
machine translation, not official
**三** 第五章の規定（前号に掲げる規定を除く。） 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第一条第三号イ及びハに掲げる規定の施行の日
suppl-4231-117/art-1/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-1/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-1/par-1/item-3
the provisions of Chapter V (excluding the provisions set forth in the preceding item): the date on which the provisions set forth in Article 1, item (iii), (a) and (c) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) come into effect.
machine translation, not official
### 第二条（財政投融資特別会計財政融資資金勘定の健全な運営を確保するために必要な措置） — Measures Necessary to Ensure the Sound Management of the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account
caption: machine translation, not official
suppl-4231-117/art-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-2
**第一項** 特別会計法第六条の規定にかかわらず、平成二十四年度から令和二年度までの間、財政投融資特別会計財政融資資金勘定の歳入歳出の決算上、特別会計法第五十八条第一項に規定する収納済額が同項に規定する支出済額等に不足すると見込まれ、かつ、当該不足を同条第二項の規定により補足することができないと見込まれる場合においては、当該補足することができないと見込まれる金額に相当する金額を限度として、特別会計法第五十三条第一項第二号の経費（同号トに規定する公債の償還金を除く。）に充てるため、予算で定めるところにより、一般会計から同勘定に繰り入れることができる。
suppl-4231-117/art-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-2/par-1
Notwithstanding the provisions of Article 6 of the Special Accounts Act, during the period from fiscal 2012 to fiscal 2020, if, in the settlement of the revenue and expenditure of the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account, the amount collected prescribed in Article 58, paragraph (1) of the Special Accounts Act is expected to fall short of the amount of expenditure, etc. prescribed in that paragraph, and that shortfall is expected to be impossible to make up pursuant to the provisions of paragraph (2) of that Article, funds may be transferred from the general account to that Account, as provided for in the budget, up to an amount equivalent to the amount that is expected to be impossible to make up, to cover the expenses referred to in Article 53, paragraph (1), item (ii) of the Special Accounts Act (excluding the redemption money for public bonds prescribed in (g) of that item).
machine translation, not official
**第二項** 前項の規定による繰入金は、財政投融資特別会計財政融資資金勘定の歳入とする。
suppl-4231-117/art-2/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-2/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-2/par-2
The transfers under the preceding paragraph are to be revenue of the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account.
machine translation, not official
### 第三条から第四条まで 〔削除 / repealed〕
suppl-4231-117/art-3-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-3-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-3-to-4
**第一項** 削除
suppl-4231-117/art-3-to-4/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-3-to-4/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-3-to-4/par-1
no English for this paragraph
### 第十二条（復興施策に必要な財源の確保等についての見直し） — Review of the Securing, etc. of Financial Resources Necessary for Reconstruction Measures
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suppl-4231-117/art-12 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-12 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-12
**第一項** 政府は、この法律の施行後適当な時期において、東日本大震災からの復興の状況等を勘案して、復興費用の在り方及び復興施策に必要な財源を確保するための各般の措置の在り方について見直しを行うものとする。
suppl-4231-117/art-12/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-12/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-12/par-1
At an appropriate time after this Act comes into effect, the government is to review the approach to reconstruction costs and the approach to the various measures for securing the financial resources necessary for reconstruction measures, taking into consideration the state of reconstruction from the Great East Japan Earthquake and other circumstances.
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### 第十三条（租税収入以外の収入による財源の確保） — Securing of Financial Resources through Revenue Other Than Tax Revenue
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suppl-4231-117/art-13 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-13 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-13
**第一項** 政府は、前条の規定による見直しを行うに際し、第二章及び第三章に規定するもののほか、平成二十三年度から令和四年度までの間において二兆円に相当する金額の償還費用の財源に充てる収入を確保することを旨として次に掲げる措置その他の措置を講ずるものとする。
suppl-4231-117/art-13/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-13/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-13/par-1
When conducting the review under the preceding Article, the government is to take the following measures and other measures, beyond what is provided for in Chapters II and III, with the aim of securing, during the period from fiscal 2011 to fiscal 2022, revenue in an amount equivalent to 2 trillion yen to be used to finance redemption costs:
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**一** 日本たばこ産業株式会社の株式について、たばこ事業法等に基づくたばこ関連産業への国の関与の在り方を勘案し、その保有の在り方を見直すことによる処分の可能性について検討を行うこと。
suppl-4231-117/art-13/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-13/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-13/par-1/item-1
with regard to the shares of Japan Tobacco Inc., reviewing the possibility of disposing of them by reconsidering the approach to holding them, taking into consideration the approach to the national government's involvement in tobacco-related industries under the Tobacco Business Act, etc.;
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**二** エネルギー対策特別会計に所属する株式について、エネルギー政策の観点を踏まえつつ、その保有の在り方を見直すことによる処分の可能性について検討を行うこと。
suppl-4231-117/art-13/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-13/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-13/par-1/item-2
with regard to the shares belonging to the Energy Measures Special Account, reviewing the possibility of disposing of them by reconsidering the approach to holding them, while taking into account the perspective of energy policy.
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**第二項** 政府は、前項各号の検討の結果、同項各号に規定する株式の全部又は一部を保有する必要がないと認めるときは、法制上の措置その他必要な措置を講じた上で、当該株式について、できる限り早期に処分するものとする。
suppl-4231-117/art-13/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-13/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-13/par-2
If, as a result of the review referred to in the items of the preceding paragraph, the government finds that it is not necessary to hold all or part of the shares prescribed in those items, it is to dispose of those shares as early as possible after taking legislative measures and other necessary measures.
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### 第十四条
suppl-4231-117/art-14 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-14 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-14
**第一項** 政府は、前条第一項各号に掲げる措置のほか、租税収入以外の収入による償還費用の財源を確保するため、日本郵政株式会社の株式（日本郵政株式会社法（平成十七年法律第九十八号）第二条の規定により政府が保有していなければならない株式を除く。）について、日本郵政株式会社の経営の状況、収益の見通しその他の事情を勘案しつつ処分の在り方を検討し、その結果に基づいて、できる限り早期に処分するものとする。
suppl-4231-117/art-14/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-14/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-14/par-1
Beyond the measures set forth in the items of paragraph (1) of the preceding Article, in order to secure financial resources for redemption costs through revenue other than tax revenue, the government is to review the approach to the disposal of the shares of Japan Post Holdings Co., Ltd. (excluding the shares that the government is required to hold pursuant to the provisions of Article 2 of the Act on Japan Post Holdings Co., Ltd. (Act No. 98 of 2005)), while taking into consideration the state of the business of Japan Post Holdings Co., Ltd., its earnings outlook, and other circumstances, and is to dispose of those shares as early as possible based on the results.
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### 第十五条（決算剰余金の償還費用の財源への活用） — Use of Surplus in the Settlement of Accounts to Finance Redemption Costs
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suppl-4231-117/art-15 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-15 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-15
**第一項** 政府は、平成二十三年度から平成二十七年度までの間の各年度の一般会計歳入歳出の決算上の剰余金を財政法第六条第一項の規定に基づき公債又は借入金の償還財源に充てる場合においては、償還費用の財源に優先して充てるよう努めるものとする。
suppl-4231-117/art-15/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-15/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-15/par-1
When the government uses the surplus in the settlement of the revenue and expenditure of the general account for each fiscal year from fiscal 2011 to fiscal 2015 to finance the redemption of public bonds or borrowings pursuant to the provisions of Article 6, paragraph (1) of the Public Finance Act, it is to endeavor to use that surplus to finance redemption costs in preference to other uses.
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### 第十六条（復興特別税の負担軽減措置） — Measures to Reduce the Burden of the Special Taxes for Reconstruction
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suppl-4231-117/art-16 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-16 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-16
**第一項** 政府は、前三条の規定による償還費用の財源の確保が見込まれる場合には、附則第十二条の規定による見直しの結果に基づく復興費用の見込額を勘案しつつ、復興特別税に係る税負担の軽減のための所要の措置を講ずるものとする。
suppl-4231-117/art-16/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-16/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-16/par-1
If the securing of financial resources for redemption costs under the preceding three Articles is expected, the government is to take the necessary measures to reduce the tax burden of the special taxes for reconstruction, while taking into consideration the estimated amount of reconstruction costs based on the results of the review under Article 12 of the Supplementary Provisions.
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### 第十七条（令和八年度から復興庁が廃止されるまでの間において実施する施策のための財源の確保に係る検討） — Review Concerning the Securing of Financial Resources for Measures to Be Implemented from Fiscal 2026 until the Reconstruction Agency Is Abolished
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suppl-4231-117/art-17 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-17 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-17
**第一項** 政府は、東日本大震災からの復興の状況等を勘案し、令和八年度から復興庁設置法（平成二十三年法律第百二十五号）第二十一条の規定により復興庁が廃止されるまでの間において東日本大震災復興基本法（平成二十三年法律第七十六号）第二条に定める基本理念に基づき実施する施策のための財源の確保の在り方について検討を加え、その結果に基づいて所要の措置を講ずるものとする。
suppl-4231-117/art-17/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-17/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-17/par-1
Taking into consideration the state of reconstruction from the Great East Japan Earthquake and other circumstances, the government is to review the approach to securing financial resources for the measures to be implemented, during the period from fiscal 2026 until the Reconstruction Agency is abolished pursuant to the provisions of Article 21 of the Act for Establishment of the Reconstruction Agency (Act No. 125 of 2011), based on the basic principles prescribed in Article 2 of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake (Act No. 76 of 2011), and is to take the necessary measures based on the results.
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### 第十八条（復興に係る特別会計の設置） — Establishment of a Special Account for Reconstruction
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suppl-4231-117/art-18 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-18 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18
**第一項** 政府は、東日本大震災からの復興に係る国の資金の流れの透明化を図るとともに復興債の償還を適切に管理するため、復興事業に係る歳入歳出を経理する特別会計を平成二十四年度において設置することとし、必要な法制上の措置を講ずるものとする。
suppl-4231-117/art-18/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-18/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18/par-1
In order to make the flow of national funds for reconstruction from the Great East Japan Earthquake transparent and to properly manage the redemption of reconstruction bonds, the government is to establish in fiscal 2012 a special account to account for the revenue and expenditure for reconstruction projects, and is to take the necessary legislative measures.
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**第二項** 前項に規定する特別会計は、平成二十三年度一般会計補正予算（第３号）のうち第六十九条の規定に基づき発行した復興債の償還に係る債務等について承継するものとする。
suppl-4231-117/art-18/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-117/art-18/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18/par-2
The special account prescribed in the preceding paragraph is to succeed to the obligations, etc. pertaining to the redemption of the reconstruction bonds issued pursuant to the provisions of Article 69 under the General Account Supplementary Budget (No. 3) for fiscal 2011.
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## 附 則 平成二三年三月三一日法律第一二号
suppl-4231-12 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-12 · https://japanlaw.org/l/423AC0000000117/suppl-4231-12
### 第一条（施行期日） — Effective Date
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suppl-4231-12/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-12/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-12/art-1
**第一項** この法律は、平成二十三年四月一日から施行する。ただし、次条の規定は、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の公布の日から施行する。
suppl-4231-12/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-12/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-12/art-1/par-1
This Act comes into effect on April 1, 2011; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011).
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## 附 則 平成二三年一二月二日法律第一一四号
suppl-4231-114 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114
### 第一条（施行期日） — Effective Date
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suppl-4231-114/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-114/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から四まで** 略
suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-1-to-4
Omitted
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**五** 次に掲げる規定 平成二十五年一月一日
suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5
the following provisions: January 1, 2013;
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**イからネまで** 略
suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5/sub-1
Omitted
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**ナ** 第二十三条及び附則第九十三条の二の規定
suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5/sub-2
the provisions of Article 23 and Article 93-2 of the Supplementary Provisions.
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### 第九十三条の二（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
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suppl-4231-114/art-93-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-93-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2
**第一項** 第二十三条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この条において「新特別措置法」という。）第六十二条第一項（新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定は、平成二十五年一月一日以後に同項において準用する新国税通則法第七十四条の二第一項第二号に定める者（同条第二項の規定により同号ロに掲げる者に含まれるものとされる者を含む。）に対して行う同条の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前に当該者に対して当該調査に係る第二十三条の規定による改正前の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「旧特別措置法」という。）第六十二条第一項若しくは第二項又は同条第六項において準用する同条第一項若しくは第二項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に法人に対して行った旧特別措置法第六十二条第一項又は第二項（同条第六項において準用する場合を含む。）の規定による質問又は検査（経過措置調査に係るものを含む。）及び同条第三項又は第四項（同条第六項において準用する場合を含む。以下この項において同じ。）に規定する金銭の支払若しくは物品の譲渡をする義務があると認められる者又は金銭の支払若しくは物品の譲渡を受ける権利があると認められる者に対して同日前に行った同条第三項又は第四項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-93-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-93-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2/par-1
The provisions of Article 62, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by Article 23 (hereinafter referred to as "the New Special Measures Act" in this Article) (excluding the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the new Act on General Rules for National Taxes as applied mutatis mutandis pursuant to that paragraph that are made on or after January 1, 2013 to a person specified in Article 74-2, paragraph (1), item (ii) of the new Act on General Rules for National Taxes (including a person who is deemed to be included in the persons set forth in (b) of that item pursuant to the provisions of paragraph (2) of that Article) (excluding those pertaining to an examination that has continued since before that date (limited to an examination in which, before that date, questions had been asked of, or an inspection had been conducted on, that person in relation to that examination under the provisions of Article 62, paragraph (1) or (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 23 (hereinafter referred to as "the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in this paragraph), or under the provisions of paragraph (1) or (2) of that Article as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)); and the provisions then in force continue to govern questions asked of or inspections conducted on a corporation before that date under the provisions of Article 62, paragraph (1) or (2) of the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (including those pertaining to an investigation covered by the transitional measures), and questions asked of or inspections conducted on, before that date, a person found to be obliged to make a payment of money or a transfer of goods, or a person found to have a right to receive a payment of money or a transfer of goods, as prescribed in paragraph (3) or (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter the same applies in this paragraph), under the provisions of paragraph (3) or (4) of that Article (including those pertaining to that investigation covered by the transitional measures).
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**第二項** 新特別措置法第六十二条第一項（新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
suppl-4231-114/art-93-2/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-93-2/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2/par-2
The provisions of Article 62, paragraph (1) of the New Special Measures Act (limited to the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the new Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
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### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4231-114/art-104 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-104 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-114/art-104/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
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suppl-4231-114/art-104-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-104-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104-2
**第一項** この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104-2/par-1
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
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### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-114/art-105 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-105 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-105
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-105/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-105/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-105/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
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suppl-4231-114/art-106 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-106 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-106
**第一項** 政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
suppl-4231-114/art-106/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-114/art-106/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-106/par-1
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
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## 附 則 平成二三年一二月一四日法律第一一九号
suppl-4231-119 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119
### 第一条（施行期日） — Effective Date
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suppl-4231-119/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-119/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4231-119/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119/art-1/par-1/item-1-to-2
Omitted
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**三** 附則第二十二条の規定 第一号に定める日又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）附則第一条第三号に定める日のいずれか遅い日
suppl-4231-119/art-1/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119/art-1/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119/art-1/par-1/item-3
the provisions of Article 22 of the Supplementary Provisions: the date specified in item (i) or the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), whichever is later.
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### 第二十三条（調整規定） — Adjustment Provisions
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suppl-4231-119/art-23 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119/art-23 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119/art-23
**第一項** 附則第一条第二号に定める日が東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の施行の日以後である場合には、前条中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。
附則第七条のうち経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律附則第一条第三号ニの改正規定中「附則第一条第三号ニ」を「附則第一条第三号ホ」に改める。 第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。
suppl-4231-119/art-23/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4231-119/art-23/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-119/art-23/par-1
If the date specified in Article 1, item (ii) of the Supplementary Provisions falls on or after the date on which the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake comes into effect, the terms set forth in the upper column of the following table in the preceding Article are deemed to be replaced with the terms set forth in the lower column of that table.
In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," is added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to this" is replaced with "to these".
In the provisions of Article 7 of the Supplementary Provisions amending Article 1, item (iii), (d) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure, "Article 1, item (iii), (d) of the Supplementary Provisions" is replaced with "Article 1, item (iii), (e) of the Supplementary Provisions". In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," is added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to this" is replaced with "to these".
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## 附 則 平成二四年三月三一日法律第一六号
suppl-4241-16 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16
### 第一条（施行期日） — Effective Date
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suppl-4241-16/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-1
**第一項** この法律は、平成二十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4241-16/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-1/par-1
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から六まで** 略
suppl-4241-16/art-1/par-1/item-1-to-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-1/par-1/item-1-to-6 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-1/par-1/item-1-to-6
Omitted
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**七** 第八条の規定（内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第九条の次に一条を加える改正規定を除く。）並びに附則第五十九条、第六十条及び第六十七条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十三条第一項の表の改正規定に限る。）の規定 平成二十六年一月一日
suppl-4241-16/art-1/par-1/item-7 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-1/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-1/par-1/item-7
the provisions of Article 8 (excluding the provisions adding one Article after Article 9 of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation), and the provisions of Articles 59, 60, and 67 (limited to the provisions amending the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011)) of the Supplementary Provisions: January 1, 2014;
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**八から十三まで** 略
suppl-4241-16/art-1/par-1/item-8-to-13 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-1/par-1/item-8-to-13 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-1/par-1/item-8-to-13
Omitted
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**十四** 第九条中東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十条の二の改正規定（同条第一項の表の第一号の第一欄中「（平成二十三年法律第百二十二号）」を削る部分を除く。）、同条の次に一条を加える改正規定、同法第十条の三の改正規定、同条の次に一条を加える改正規定、同法第十条の四第一項の改正規定（「第十条の四第四項」を「第十条の三第四項」に改める部分を除く。）、同法第十条の五第一項の改正規定、同法第十一条の三の改正規定、同法第十七条の二第一項の改正規定、同条第三項の改正規定、同条第五項の改正規定、同条の次に一条を加える改正規定、同法第十七条の三の改正規定（同条第一項中「、第四十二条の十第二項、第三項及び第五項」を削る部分及び同条第五項中「及び第四十二条の九から第四十二条の十一まで」を「、第四十二条の九及び第四十二条の十一」に、「、第四十二条の九第一項及び第四十二条の十第二項」を「及び第四十二条の九第一項」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第十七条の四第一項の改正規定、同法第十七条の五第一項の改正規定、同法第十八条の三の改正規定、同法第十八条の五第一項の改正規定、同法第十八条の六第一項の改正規定、同法第十八条の七第一項の改正規定、同法第二十五条の二第一項の改正規定、同条第二項の改正規定（「次項」の下に「並びに次条第二項及び第三項」を加える部分に限る。）、同条第三項の改正規定、同条第五項の改正規定、同条の次に一条を加える改正規定、同法第二十五条の三の改正規定（同条第一項中「、第六十八条の十四第二項、第三項及び第五項」を削る部分及び同条第五項中「及び第六十八条の十三から第六十八条の十五まで」を「、第六十八条の十三及び第六十八条の十五」に、「、第六十八条の十三第一項及び第六十八条の十四第二項」を「及び第六十八条の十三第一項」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第二十五条の四第一項の改正規定、同法第二十五条の五の改正規定、同法第二十六条の三の改正規定、同法第二十六条の五第一項の改正規定、同法第二十六条の六第一項の改正規定及び同法第二十六条の七第一項の改正規定並びに附則第六十一条、第六十三条、第六十五条及び第六十七条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第五十二条第二項第四号の改正規定（「並びに第二十五条の三第一項」を「、第二十五条の二の二第二項及び第三項、第二十五条の三第一項並びに第二十五条の三の二第一項」に改める部分に限る。）に限る。）の規定 福島復興再生特別措置法（平成二十四年法律第二十五号）の施行の日又はこの法律の施行の日のいずれか遅い日
suppl-4241-16/art-1/par-1/item-14 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-1/par-1/item-14 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-1/par-1/item-14
the provisions of Article 9 amending Article 10-2 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (excluding the part deleting "(Act No. 122 of 2011)" in column 1 of item (i) of the table in paragraph (1) of that Article), the provisions adding one Article after that Article, the provisions amending Article 10-3 of that Act, the provisions adding one Article after that Article, the provisions amending Article 10-4, paragraph (1) of that Act (excluding the part replacing "Article 10-4, paragraph (4)" with "Article 10-3, paragraph (4)"), the provisions amending Article 10-5, paragraph (1) of that Act, the provisions amending Article 11-3 of that Act, the provisions amending Article 17-2, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (5) of that Article, the provisions adding one Article after that Article, the provisions amending Article 17-3 of that Act (excluding the part deleting ", Article 42-10, paragraphs (2), (3), and (5)" in paragraph (1) of that Article, and the part replacing "and Articles 42-9 through 42-11" with ", Article 42-9, and Article 42-11" and ", Article 42-9, paragraph (1), and Article 42-10, paragraph (2)" with "and Article 42-9, paragraph (1)" in paragraph (5) of that Article), the provisions adding one Article after that Article, the provisions amending Article 17-4, paragraph (1) of that Act, the provisions amending Article 17-5, paragraph (1) of that Act, the provisions amending Article 18-3 of that Act, the provisions amending Article 18-5, paragraph (1) of that Act, the provisions amending Article 18-6, paragraph (1) of that Act, the provisions amending Article 18-7, paragraph (1) of that Act, the provisions amending Article 25-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part adding "and paragraphs (2) and (3) of the following Article" after "the following paragraph"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (5) of that Article, the provisions adding one Article after that Article, the provisions amending Article 25-3 of that Act (excluding the part deleting ", Article 68-14, paragraphs (2), (3), and (5)" in paragraph (1) of that Article, and the part replacing "and Articles 68-13 through 68-15" with ", Article 68-13, and Article 68-15" and ", Article 68-13, paragraph (1), and Article 68-14, paragraph (2)" with "and Article 68-13, paragraph (1)" in paragraph (5) of that Article), the provisions adding one Article after that Article, the provisions amending Article 25-4, paragraph (1) of that Act, the provisions amending Article 25-5 of that Act, the provisions amending Article 26-3 of that Act, the provisions amending Article 26-5, paragraph (1) of that Act, the provisions amending Article 26-6, paragraph (1) of that Act, and the provisions amending Article 26-7, paragraph (1) of that Act, and the provisions of Articles 61, 63, 65, and 67 (limited to the provisions amending Article 52, paragraph (2), item (iv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "and Article 25-3, paragraph (1)" with ", Article 25-2-2, paragraphs (2) and (3), Article 25-3, paragraph (1), and Article 25-3-2, paragraph (1)")) of the Supplementary Provisions: the date on which the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) comes into effect or the date on which this Act comes into effect, whichever is later;
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### 第七十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4241-16/art-79 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-79 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-79
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-16/art-79/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-79/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十条（政令への委任） — Delegation to Cabinet Order
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suppl-4241-16/art-80 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-80 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-80
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4241-16/art-80/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-16/art-80/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-16/art-80/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二四年五月八日法律第三〇号
suppl-4241-30 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30
### 第一条（施行期日） — Effective Date
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suppl-4241-30/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、第一条の規定（郵政民営化法目次中「／第六章 郵便事業株式会社／ 第一節 設立等（第七十条―第七十二条）／ 第二節 設立に関する郵便事業株式会社法等の特例（第七十三条・第七十四条）／ 第三節 移行期間中の業務に関する特例等（第七十五条―第七十八条）／第七章 郵便局株式会社／」を「／第六章 削除／第七章 日本郵便株式会社／」に改める改正規定、同法第十九条第一項第一号及び第二号、第二十六条、第六十一条第一号並びに第六章の改正規定、同法中「第七章 郵便局株式会社」を「第七章 日本郵便株式会社」に改める改正規定、同法第七十九条第三項第二号及び第八十三条第一項の改正規定、同法第九十条から第九十三条までの改正規定、同法第百五条第一項、同項第二号及び第百十条第一項第二号ホの改正規定、同法第百十条の次に一条を加える改正規定、同法第百三十五条第一項、同項第二号及び第百三十八条第二項第四号の改正規定、同法第百三十八条の次に一条を加える改正規定、同法第十一章に一節を加える改正規定（第百七十六条の五に係る部分に限る。）、同法第百八十条第一項第一号及び第二号並びに第百九十六条の改正規定（第十二号を削る部分を除く。）並びに同法附則第二条第二号の改正規定を除く。）、第二条のうち日本郵政株式会社法附則第二条及び第三条の改正規定、第五条（第二号に係る部分に限る。）の規定、次条の規定、附則第四条、第六条、第十条、第十四条及び第十八条の規定、附則第三十八条の規定（郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）附則第二条第一項、第四十九条、第五十五条及び第七十九条第二項の改正規定、附則第九十条の前の見出しを削り、同条に見出しを付する改正規定並びに附則第九十一条及び第九十五条の改正規定を除く。）、附則第四十条から第四十四条までの規定、附則第四十五条中総務省設置法（平成十一年法律第九十一号）第三条及び第四条第七十九号の改正規定並びに附則第四十六条及び第四十七条の規定は、公布の日から施行する。
suppl-4241-30/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Article 1 (excluding the provisions amending the table of contents of the Postal Service Privatization Act by replacing "/Chapter VI Japan Post Service Co., Ltd./ Section 1 Establishment, etc. (Articles 70 to 72)/ Section 2 Special Provisions of the Act on Japan Post Service Co., Ltd., etc. Concerning Establishment (Articles 73 and 74)/ Section 3 Special Provisions, etc. Concerning Business during the Transition Period (Articles 75 to 78)/Chapter VII Japan Post Network Co., Ltd./" with "/Chapter VI Deleted/Chapter VII Japan Post Co., Ltd./", the provisions amending Article 19, paragraph (1), items (i) and (ii), Article 26, Article 61, item (i), and Chapter VI of that Act, the provisions replacing "Chapter VII Japan Post Network Co., Ltd." with "Chapter VII Japan Post Co., Ltd." in that Act, the provisions amending Article 79, paragraph (3), item (ii) and Article 83, paragraph (1) of that Act, the provisions amending Articles 90 through 93 of that Act, the provisions amending Article 105, paragraph (1) and item (ii) of that paragraph, and Article 110, paragraph (1), item (ii), (e) of that Act, the provisions adding one Article after Article 110 of that Act, the provisions amending Article 135, paragraph (1) and item (ii) of that paragraph, and Article 138, paragraph (2), item (iv) of that Act, the provisions adding one Article after Article 138 of that Act, the provisions adding one Section to Chapter XI of that Act (limited to the part pertaining to Article 176-5), the provisions amending Article 180, paragraph (1), items (i) and (ii) and Article 196 of that Act (excluding the part deleting item (xii)), and the provisions amending Article 2, item (ii) of the Supplementary Provisions of that Act), the provisions of Article 2 amending Articles 2 and 3 of the Supplementary Provisions of the Act on Japan Post Holdings Co., Ltd., the provisions of Article 5 (limited to the part pertaining to item (ii)), the provisions of the following Article, the provisions of Articles 4, 6, 10, 14, and 18 of the Supplementary Provisions, the provisions of Article 38 of the Supplementary Provisions (excluding the provisions amending Article 2, paragraph (1), Article 49, Article 55, and Article 79, paragraph (2) of the Supplementary Provisions of the Act on the Arrangement, etc. of Related Acts for the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005), the provisions deleting the heading preceding Article 90 of those Supplementary Provisions and attaching a heading to that Article, and the provisions amending Articles 91 and 95 of those Supplementary Provisions), the provisions of Articles 40 through 44 of the Supplementary Provisions, the provisions of Article 45 of the Supplementary Provisions amending Article 3 and Article 4, item (lxxix) of the Act for Establishment of the Ministry of Internal Affairs and Communications (Act No. 91 of 1999), and the provisions of Articles 46 and 47 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4241-30/art-46 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30/art-46 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30/art-46
**第一項** この法律（附則第一条ただし書に規定する規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-30/art-46/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30/art-46/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30/art-46/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4241-30/art-47 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30/art-47 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30/art-47
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4241-30/art-47/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4241-30/art-47/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4241-30/art-47/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二五年三月三〇日法律第五号
suppl-4251-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5
### 第一条（施行期日） — Effective Date
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suppl-4251-5/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1
**第一項** この法律は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4251-5/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 平成二十五年六月一日
suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1
the following provisions: June 1, 2013;
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**イからハまで** 略
suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1/sub-1
Omitted
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**ニ** 第十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定
suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1/sub-2
the provisions of Article 10 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake.
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**二から五まで** 略
suppl-4251-5/art-1/par-1/item-2-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-2-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-2-to-5
Omitted
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**六** 次に掲げる規定 平成二十八年一月一日
suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6
the following provisions: January 1, 2016;
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**イからハまで** 略
suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6/sub-1
Omitted
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**ニ** 第十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第七号の改正規定、同法第十条の改正規定及び同法第二十八条第一項の改正規定
suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6/sub-2
the provisions of Article 10 amending Article 6, item (vii) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the provisions amending Article 10 of that Act, and the provisions amending Article 28, paragraph (1) of that Act.
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**七から九まで** 略
suppl-4251-5/art-1/par-1/item-7-to-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-7-to-9 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-7-to-9
Omitted
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**十** 次に掲げる規定 福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013) comes into effect.
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**イ** 略
suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10/sub-1
Omitted
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**ロ** 第十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第五十二条第二項第四号の改正規定（「第二十五条の三第一項並びに第二十五条の三の二第一項」を「第二十五条の二の三第二項及び第三項、第二十五条の三第一項、第二十五条の三の二第一項並びに第二十五条の三の三第一項」に改める部分に限る。）
suppl-4251-5/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10/sub-2
the provisions of Article 10 amending Article 52, paragraph (2), item (iv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 25-3, paragraph (1) and Article 25-3-2, paragraph (1)" with "Article 25-2-3, paragraphs (2) and (3), Article 25-3, paragraph (1), Article 25-3-2, paragraph (1), and Article 25-3-3, paragraph (1)").
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### 第百六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4251-5/art-106 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-106 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4251-5/art-106/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百七条（政令への委任） — Delegation to Cabinet Order
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suppl-4251-5/art-107 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-107 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-107
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4251-5/art-107/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-107/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-107/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百八条（検討） — Review
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suppl-4251-5/art-108 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108
**第一項** 政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。
suppl-4251-5/art-108/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
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**一** 大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-1
reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
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**二** 給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-2
reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
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**三** 交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-3
reviewing the approach to the special provisions on taxation of entertainment and similar expenses, including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
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**四** 贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。
suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-4
reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
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## 附 則 平成二五年一一月二二日法律第七六号
suppl-4251-76 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-76 · https://japanlaw.org/l/423AC0000000117/suppl-4251-76
### 第一条（施行期日） — Effective Date
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suppl-4251-76/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-76/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-76/art-1
**第一項** この法律は、平成二十六年四月一日から施行し、この法律による改正後の特別会計に関する法律（以下「新特別会計法」という。）の規定は、平成二十六年度の予算から適用する。
suppl-4251-76/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-76/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-76/art-1/par-1
This Act comes into effect on April 1, 2014, and the provisions of the Act on Special Accounts as amended by this Act (hereinafter referred to as "the New Act on Special Accounts") apply from the budget for fiscal 2014.
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## 附 則 平成二六年三月三一日法律第四号
suppl-4261-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-4 · https://japanlaw.org/l/423AC0000000117/suppl-4261-4
### 第一条（施行期日） — Effective Date
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suppl-4261-4/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-4/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-4/art-1
**第一項** この法律は、平成二十六年四月一日から施行する。
suppl-4261-4/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-4/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-4/art-1/par-1
This Act comes into effect on April 1, 2014.
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## 附 則 平成二六年三月三一日法律第一〇号
suppl-4261-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10
### 第一条（施行期日） — Effective Date
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suppl-4261-10/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1
**第一項** この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4261-10/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一及び二** 略
suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十七年四月一日
suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-3
the following provisions: April 1, 2015;
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**イからトまで** 略
suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**チ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条第十二項の改正規定
suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-3/sub-2
the provisions in Article 14 amending Article 63, paragraph (12) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake;
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**四及び五** 略
suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-4-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 平成二十八年四月一日
suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-6
the following provisions: April 1, 2016;
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**イからチまで** 略
suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**リ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十条の改正規定、同法第十四条の改正規定、同法第二十条の二の改正規定、同法第二十八条第一項の改正規定、同法第三十三条第一項の表所得税法の項の改正規定、同条第六項の改正規定（「第七条第四項」を「第七条第五項」に改める部分に限る。）、同条第五項の改正規定（「第三十三条第四項」を「第三十三条第五項」に改め、同項を同条第六項とする部分を除く。）、同条第四項の改正規定（同項を同条第五項とする部分を除く。）並びに同法第三十四条第三項及び第三十七条の改正規定
suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-6/sub-2
the provisions in Article 14 amending Article 10 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, amending Article 14 of that Act, amending Article 20-2 of that Act, amending Article 28, paragraph (1) of that Act, amending the row for the Income Tax Act in the table in Article 33, paragraph (1) of that Act, amending paragraph (6) of that Article (limited to the part replacing "Article 7, paragraph (4)" with "Article 7, paragraph (5)"), amending paragraph (5) of that Article (excluding the part replacing "Article 33, paragraph (4)" with "Article 33, paragraph (5)" and renumbering that paragraph as paragraph (6) of that Article), and amending paragraph (4) of that Article (excluding the part renumbering that paragraph as paragraph (5) of that Article), and amending Article 34, paragraph (3) and Article 37 of that Act;
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**七及び八** 略
suppl-4261-10/art-1/par-1/item-7-to-8 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-7-to-8 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-7-to-8
Omitted
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**九** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表地方税法（昭和二十五年法律第二百二十六号）の項の改正規定 平成三十年一月一日
suppl-4261-10/art-1/par-1/item-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-9
the provisions in Article 14 amending the row for the Local Tax Act (Act No. 226 of 1950) in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake: January 1, 2018;
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**十及び十一** 略
suppl-4261-10/art-1/par-1/item-10-to-11 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-10-to-11 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-10-to-11
Omitted
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**十二** 次に掲げる規定 地方法人税法の施行の日
suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-12
the following provisions: the date on which the Local Corporation Tax Act comes into effect.
machine translation, not official
**イからヘまで** 略
suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-12/sub-1
Omitted
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**ト** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条第一項の表の改正規定
suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-12/sub-2
the provisions in Article 14 amending the table in Article 63, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake;
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**十三から十六まで** 略
suppl-4261-10/art-1/par-1/item-13-to-16 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-13-to-16 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-13-to-16
Omitted
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**十七** 次に掲げる規定 国家戦略特別区域法（平成二十五年法律第百七号）附則第一条第一号に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日
suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-17
the following provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) come into effect, or the date on which this Act comes into effect, whichever is later;
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**イ及びロ** 略
suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-17/sub-1
Omitted
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**ハ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第五十二条第二項第二号の改正規定（「第六十八条の十五第五項」を「第六十八条の十四第五項、第六十八条の十五第五項」に改める部分に限る。）及び同項第四号の改正規定（「及び第二項」の下に「、第六十八条の十四第二項及び第三項」を加える部分に限る。）
suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-17/sub-2
the provisions in Article 14 amending Article 52, paragraph (2), item (ii) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 68-15, paragraph (5)" with "Article 68-14, paragraph (5), Article 68-15, paragraph (5)") and amending item (iv) of that paragraph (limited to the part adding ", Article 68-14, paragraphs (2) and (3)" after "and paragraph (2)").
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### 第百五十五条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
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suppl-4261-10/art-155 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-155 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155
**第一項** 施行日から平成二十八年三月三十一日までの間における第十四条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この条において「新特別措置法」という。）第三十三条第一項及び第二項の規定の適用については、同条第一項の表租税特別措置法の項中「第四十条第二十項所得税の所得税及び復興特別所得税の第四十条の三の三第十二項第一号及び第二号、第十三項並びに第十五項所得税所得税及び復興特別所得税第四十条の三の三第十六項所得税に係る延滞税所得税及び復興特別所得税に係る延滞税第四十条の三の四第一項所得税の額（所得税の額及び復興特別所得税の額（及び当該所得税の額並びに当該所得税の額及び復興特別所得税の額所得税の額以外所得税の額及び復興特別所得税の額以外第四十条の三の四第五項第三号及び第四号、第六項並びに第七項所得税所得税及び復興特別所得税」とあるのは「第四十条第二十項所得税の所得税及び復興特別所得税の」と、同条第二項中「外国法人の区分（同条第一号に掲げる外国法人にあっては同号イ又はロに掲げる国内源泉所得の区分）」とあるのは「外国法人の区分」と、「国内源泉所得（同条第一号に定める国内源泉所得にあっては同号イ又はロに掲げる国内源泉所得）」とあるのは「国内源泉所得」と、「掲げる所得と」とあるのは「掲げる所得（所得税法第百六十一条第五号に掲げる配当等で政令で定めるものを除く。）と」と、「同法の」とあるのは「法人税法の」とする。
suppl-4261-10/art-155/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-155/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/par-1
With regard to the application of the provisions of Article 33, paragraphs (1) and (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by the provisions of Article 14 (hereinafter referred to as "the New Special Measures Act" in this Article) during the period from the Effective Date to March 31, 2016, the phrase "Article 40, paragraph (20) / of income tax / of income tax and special income tax for reconstruction / Article 40-3-3, paragraph (12), items (i) and (ii), paragraph (13), and paragraph (15) / income tax / income tax and special income tax for reconstruction / Article 40-3-3, paragraph (16) / delinquent tax on income tax / delinquent tax on income tax and special income tax for reconstruction / Article 40-3-4, paragraph (1) / the amount of income tax ( / the amount of income tax and the amount of special income tax for reconstruction ( / and the amount of that income tax / and the amount of that income tax and the amount of special income tax for reconstruction / other than the amount of income tax / other than the amount of income tax and the amount of special income tax for reconstruction / Article 40-3-4, paragraph (5), items (iii) and (iv), paragraph (6), and paragraph (7) / income tax / income tax and special income tax for reconstruction" in the row for the Act on Special Measures Concerning Taxation in the table in paragraph (1) of that Article is deemed to be replaced with "Article 40, paragraph (20) / of income tax / of income tax and special income tax for reconstruction", and in paragraph (2) of that Article, the phrase "categories of foreign corporations (for a foreign corporation set forth in item (i) of that Article, the categories of domestic source income set forth in (a) or (b) of that item)" is deemed to be replaced with "categories of foreign corporations", the phrase "domestic source income (for domestic source income specified in item (i) of that Article, the domestic source income set forth in (a) or (b) of that item)" is deemed to be replaced with "domestic source income", the phrase "the income set forth" is deemed to be replaced with "the income set forth (excluding dividends, etc. set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order)", and the phrase "of that Act" is deemed to be replaced with "of the Corporation Tax Act".
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**第二項** 新特別措置法第四十五条の規定は、法人の施行日以後に終了する事業年度について適用し、法人の施行日前に終了した事業年度については、なお従前の例による。
suppl-4261-10/art-155/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-155/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/par-2
The provisions of Article 45 of the New Special Measures Act apply to the business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the business years of a corporation that ended before the Effective Date.
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**第三項** 新特別措置法第四十七条第二項の規定は、法人の施行日以後に終了する課税事業年度に係る復興特別法人税について適用する。
suppl-4261-10/art-155/par-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-155/par-3 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/par-3
The provisions of Article 47, paragraph (2) of the New Special Measures Act apply to the special corporation tax for reconstruction for the taxable business years of a corporation ending on or after the Effective Date.
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### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4261-10/art-164 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-164 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-164
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4261-10/art-164/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-164/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4261-10/art-165 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-165 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-165
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4261-10/art-165/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-165/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二六年六月一三日法律第六九号
suppl-4261-69 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4261-69/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-1
**第一項** この法律は、行政不服審査法（平成二十六年法律第六十八号）の施行の日から施行する。
suppl-4261-69/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-1/par-1
This Act comes into effect as of the date on which the Administrative Complaint Review Act (Act No. 68 of 2014) comes into effect.
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### 第五条（経過措置の原則） — Principles of Transitional Measures
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suppl-4261-69/art-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-5 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-5
**第一項** 行政庁の処分その他の行為又は不作為についての不服申立てであってこの法律の施行前にされた行政庁の処分その他の行為又はこの法律の施行前にされた申請に係る行政庁の不作為に係るものについては、この附則に特別の定めがある場合を除き、なお従前の例による。
suppl-4261-69/art-5/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-5/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-5/par-1
Unless otherwise specially provided for in these Supplementary Provisions, the provisions then in force continue to govern an appeal against a disposition or other act or an inaction of an administrative agency that concerns a disposition or other act of an administrative agency made before this Act comes into effect or an inaction of an administrative agency relating to an application filed before this Act comes into effect.
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### 第六条（訴訟に関する経過措置） — Transitional Measures Concerning Litigation
caption: machine translation, not official
suppl-4261-69/art-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-6 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-6
**第一項** この法律による改正前の法律の規定により不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ訴えを提起できないこととされる事項であって、当該不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したもの（当該不服申立てが他の不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ提起できないとされる場合にあっては、当該他の不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したものを含む。）の訴えの提起については、なお従前の例による。
suppl-4261-69/art-6/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-6/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-6/par-1
The provisions then in force continue to govern the filing of an action with regard to a matter for which, pursuant to the provisions of Acts prior to the amendment by this Act, an action may not be filed until after a determination, decision or other act of an administrative agency on an appeal has been made, and for which the period within which that appeal was to be filed elapsed before this Act comes into effect without that appeal having been filed (including, where that appeal may not be filed until after a determination, decision or other act of an administrative agency on another appeal has been made, a matter for which the period within which the other appeal was to be filed elapsed before this Act comes into effect without the other appeal having been filed).
machine translation, not official
**第二項** この法律の規定による改正前の法律の規定（前条の規定によりなお従前の例によることとされる場合を含む。）により異議申立てが提起された処分その他の行為であって、この法律の規定による改正後の法律の規定により審査請求に対する裁決を経た後でなければ取消しの訴えを提起することができないこととされるものの取消しの訴えの提起については、なお従前の例による。
suppl-4261-69/art-6/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-6/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-6/par-2
The provisions then in force continue to govern the filing of an action for revocation of a disposition or other act against which an objection was filed pursuant to the provisions of Acts prior to the amendment by the provisions of this Act (including in the cases where the provisions then in force continue to govern pursuant to the provisions of the preceding Article), and against which, pursuant to the provisions of Acts as amended by the provisions of this Act, an action for revocation may not be filed until after a determination on a request for review has been made.
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**第三項** 不服申立てに対する行政庁の裁決、決定その他の行為の取消しの訴えであって、この法律の施行前に提起されたものについては、なお従前の例による。
suppl-4261-69/art-6/par-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-6/par-3 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-6/par-3
The provisions then in force continue to govern an action for revocation of a determination, decision or other act of an administrative agency on an appeal, where the action was filed before this Act comes into effect.
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### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4261-69/art-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-9 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-9
**第一項** この法律の施行前にした行為並びに附則第五条及び前二条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4261-69/art-9/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-9/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-9/par-1
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 5 and the preceding two Articles of the Supplementary Provisions.
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### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4261-69/art-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-10 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-10
**第一項** 附則第五条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4261-69/art-10/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4261-69/art-10/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-69/art-10/par-1
Beyond what is provided for in Article 5 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二七年三月三一日法律第九号
suppl-4271-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4271-9/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1
**第一項** この法律は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-9/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 略
suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-1
Omitted
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**二** 次に掲げる規定 平成二十七年七月一日
suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-2
the following provisions: July 1, 2015;
machine translation, not official
**イからトまで** 略
suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**チ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十八条の改正規定、同法第二十条の次に一条を加える改正規定、同法第二十一条に四項を加える改正規定、同法第二十八条第一項の改正規定（「第四十二条第一項」を「第四十一条の二十二第一項」に改める部分に限る。）、同条第四項の改正規定、同法第三十三条第一項の表所得税法の項の改正規定、同表租税特別措置法の項の改正規定、同表国税通則法の項の改正規定、同条第四項第二号の改正規定、同法第三十四条第三項の改正規定、同法第三十七条の改正規定及び同法第六十三条第四項の改正規定
suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-2/sub-2
the provisions in Article 14 amending Article 18 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, adding one Article after Article 20 of that Act, adding four paragraphs to Article 21 of that Act, amending Article 28, paragraph (1) of that Act (limited to the part replacing "Article 42, paragraph (1)" with "Article 41-22, paragraph (1)"), amending paragraph (4) of that Article, amending the row for the Income Tax Act in the table in Article 33, paragraph (1) of that Act, amending the row for the Act on Special Measures Concerning Taxation in that table, amending the row for the Act on General Rules for National Taxes in that table, amending paragraph (4), item (ii) of that Article, amending Article 34, paragraph (3) of that Act, amending Article 37 of that Act and amending Article 63, paragraph (4) of that Act;
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**三** 略
suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-3
Omitted
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**四** 次に掲げる規定 平成二十八年一月一日
suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-4
the following provisions: January 1, 2016;
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**イからホまで** 略
suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ヘ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第二十八条第一項の改正規定（「第三十七条の十一の四第一項」の下に「、第三十七条の十四の二第八項」を加える部分に限る。）、同法第三十三条第一項の表内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号）の項の改正規定及び同法第六十三条第一項の改正規定
suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-4/sub-2
the provisions in Article 14 amending Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part adding ", Article 37-14-2, paragraph (8)" after "Article 37-11-4, paragraph (1)"), amending the row for the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation (Act No. 110 of 1997) in the table in Article 33, paragraph (1) of that Act, and amending Article 63, paragraph (1) of that Act;
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**五から十まで** 略
suppl-4271-9/art-1/par-1/item-5-to-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-5-to-10 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-5-to-10
Omitted
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**十一** 次に掲げる規定 地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日
suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-11
the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) comes into effect;
machine translation, not official
**イ及びロ** 略
suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-11/sub-1
Omitted
machine translation, not official
**ハ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第五十二条第二項第四号の改正規定（「第六十八条の十五の二第一項」を「第六十八条の十五の二第二項、第六十八条の十五の三第一項から第三項まで」に改める部分に限る。）
suppl-4271-9/art-1/par-1/item-11/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-11/sub-2
the provisions in Article 14 amending Article 52, paragraph (2), item (iv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 68-15-2, paragraph (1)" with "Article 68-15-2, paragraph (2), Article 68-15-3, paragraphs (1) through (3)").
machine translation, not official
### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4271-9/art-130 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-130 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-130
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-9/art-130/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-130/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4271-9/art-131 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-131 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-131
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4271-9/art-131/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-131/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二八年三月三一日法律第一五号
suppl-4281-15 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-15/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4281-15/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から四まで** 略
suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-5
the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
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**イからハまで** 略
suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ニ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条の改正規定（同条第一項の表租税特別措置法の項に係る部分を除く。）
suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-5/sub-2
the provisions in Article 14 amending Article 33 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (excluding the part concerning the row for the Act on Special Measures Concerning Taxation in the table in paragraph (1) of that Article);
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**六** 次に掲げる規定 平成二十九年四月一日
suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-6
the following provisions: April 1, 2017;
machine translation, not official
**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条の改正規定（同条第十四項に係る部分及び同条第十五項に係る部分を除く。）
suppl-4281-15/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-6/sub-2
the provisions in Article 14 amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (excluding the part concerning paragraph (14) of that Article and the part concerning paragraph (15) of that Article);
machine translation, not official
**七** 次に掲げる規定 平成三十年一月一日
suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-7
the following provisions: January 1, 2018;
machine translation, not official
**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ハ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定（「第四十条の三の三第十二項第一号及び第二号、第十三項並びに第十五項」を「第四十条の三の三第十六項第一号及び第二号、第十七項並びに第十九項」に、「第四十条の三の三第十六項」を「第四十条の三の三第二十項」に改める部分に限る。）
suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-7/sub-2
the provisions in Article 14 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 40-3-3, paragraph (12), items (i) and (ii), paragraph (13), and paragraph (15)" with "Article 40-3-3, paragraph (16), items (i) and (ii), paragraph (17), and paragraph (19)", and "Article 40-3-3, paragraph (16)" with "Article 40-3-3, paragraph (20)").
machine translation, not official
### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4281-15/art-168 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-168 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-168
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-15/art-168/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-168/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百六十九条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4281-15/art-169 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-169 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-169
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4281-15/art-169/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-169/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 平成二八年三月三一日法律第二三号
suppl-4281-23 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-23 · https://japanlaw.org/l/423AC0000000117/suppl-4281-23
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-23/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-23/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-23/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。
suppl-4281-23/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-23/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-23/art-1/par-1
This Act comes into effect as of April 1, 2016.
machine translation, not official
### 第三条（財政の健全化を図るための施策との整合性に配慮した復興施策に必要な財源の確保） — Securing of Financial Resources Necessary for Reconstruction Measures with Consideration for Consistency with Measures for Achieving Fiscal Soundness
caption: machine translation, not official
suppl-4281-23/art-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-23/art-3 · https://japanlaw.org/l/423AC0000000117/suppl-4281-23/art-3
**第一項** 政府は、復興施策（第一条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第一条に規定する復興施策をいう。以下同じ。）に必要な財源の確保及び一般会計の歳出の財源の確保が相互に密接な関連を有することに鑑み、財政の健全化を図るための施策との整合性に配慮しつつ、復興施策に必要な財源の確保を適切に行うものとする。
suppl-4281-23/art-3/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-23/art-3/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-23/art-3/par-1
In view of the fact that securing the financial resources necessary for reconstruction measures (meaning the reconstruction measures prescribed in Article 1 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by the provisions of Article 1; the same applies hereinafter) and securing the financial resources for the expenditures of the general account are closely related to each other, the government is to appropriately secure the financial resources necessary for reconstruction measures while giving consideration to consistency with measures for achieving fiscal soundness.
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## 附 則 平成二八年一一月二八日法律第八五号
suppl-4281-85 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-85 · https://japanlaw.org/l/423AC0000000117/suppl-4281-85
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-85/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-85/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-85/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4281-85/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-85/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-85/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成二九年三月三一日法律第四号
suppl-4291-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4291-4/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1
**第一項** この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-4/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から四まで** 略
suppl-4291-4/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 平成三十年四月一日
suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-5
the following provisions: April 1, 2018.
machine translation, not official
**イからヌまで** 略
suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ル** 第十六条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定
suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-5/sub-2
the provisions in Article 16 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake.
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### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4291-4/art-140 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-140 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-140
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4291-4/art-140/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-140/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十一条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4291-4/art-141 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-141 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-141
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4291-4/art-141/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-141/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成三〇年三月三一日法律第七号
suppl-4301-7 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7
### 第一条（施行期日） — Effective Date
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suppl-4301-7/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1
**第一項** この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4301-7/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から五まで** 略
suppl-4301-7/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-1-to-5
Omitted
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**六** 次に掲げる規定 令和二年一月一日
suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イからホまで** 略
suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ヘ** 第十九条の規定（同条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の改正規定（同項の表租税特別措置法の項中「第六十六条の七第四項、第六十六条の九の三第四項、第六十八条の九十一第四項及び第六十八条の九十三の三第四項）及び法人税）、復興特別所得税の額（附帯税の額を除く。）及び法人税」を「第六十六条の七第四項第一号、第六十六条の九の三第四項第一号、第六十八条の九十一第四項第一号及び第六十八条の九十三の三第四項第一号、法人税、復興特別所得税の額（附帯税の額を除く。）、法人税」に改める部分に限る。）、同法第六十条（見出しを含む。）の改正規定、同法第六十三条第十六項の改正規定及び同法第六十六条の改正規定を除く。）及び附則第百二十六条第一項の規定
suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-6/sub-2
the provisions of Article 19 (excluding the provisions in that Article amending Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing, in the row for the Act on Special Measures Concerning Taxation in the table in that paragraph, "Article 66-7, paragraph (4), Article 66-9-3, paragraph (4), Article 68-91, paragraph (4) and Article 68-93-3, paragraph (4) / ) and corporation tax / ), the amount of special income tax for reconstruction (excluding the amount of accessory tax), and corporation tax" with "Article 66-7, paragraph (4), item (i), Article 66-9-3, paragraph (4), item (i), Article 68-91, paragraph (4), item (i) and Article 68-93-3, paragraph (4), item (i) / , corporation tax / , the amount of special income tax for reconstruction (excluding the amount of accessory tax), corporation tax"), amending Article 60 of that Act (including its heading), amending Article 63, paragraph (16) of that Act and amending Article 66 of that Act) and the provisions of Article 126, paragraph (1) of the Supplementary Provisions.
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### 第百二十六条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
caption: machine translation, not official
suppl-4301-7/art-126 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-126 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-126
**第一項** 第十九条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次項において「新特別措置法」という。）第二十八条第二項から第四項まで、第六項及び第十項の規定は、新租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して令和二年一月一日以後に支払われる同項に規定する上場株式等の配当等について適用し、旧租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して同日前に支払われた同項に規定する上場株式等の配当等については、なお従前の例による。
suppl-4301-7/art-126/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-126/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-126/par-1
The provisions of Article 28, paragraphs (2) through (4), paragraph (6) and paragraph (10) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by the provisions of Article 19 (referred to as "the New Special Measures Act" in the following paragraph) apply to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are paid on or after January 1, 2020 to an individual, or a domestic corporation or foreign corporation, referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, or a domestic corporation or foreign corporation, referred to in that paragraph.
machine translation, not official
**第二項** 新特別措置法第六十条の規定は、外国法人の課税事業年度の復興特別法人税申告書に係る修正申告書で外国法人が施行日以後に提出するものについて適用する。
suppl-4301-7/art-126/par-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-126/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-126/par-2
The provisions of Article 60 of the New Special Measures Act apply to an amended return relating to a return of special corporation tax for reconstruction for a taxable business year of a foreign corporation which the foreign corporation files on or after the Effective Date.
machine translation, not official
**第三項** 法人の施行日前に終了した課税事業年度の復興特別法人税申告書（令和三年四月一日以後に提出するものを除く。）及び当該申告書に係る修正申告書で法人が施行日前に提出したものに係る第十九条の規定による改正前の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十条において準用する旧法人税法第百五十一条第一項から第四項までの規定による自署及び押印については、なお従前の例による。
suppl-4301-7/art-126/par-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-126/par-3 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-126/par-3
The provisions then in force continue to govern the signature and seal under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 60 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by the provisions of Article 19, with regard to a return of special corporation tax for reconstruction for a taxable business year of a corporation that ended before the Effective Date (excluding one filed on or after April 1, 2021) and an amended return relating to that return which the corporation filed before the Effective Date.
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### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4301-7/art-143 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-143 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-143
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4301-7/art-143/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-143/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百四十四条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4301-7/art-144 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-144 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-144
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4301-7/art-144/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-144/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成三〇年四月一八日法律第一六号
suppl-4301-16 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-16 · https://japanlaw.org/l/423AC0000000117/suppl-4301-16
### 第一条（施行期日） — Effective Date
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suppl-4301-16/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-16/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-16/art-1
**第一項** この法律は、平成三十一年一月七日から施行する。
suppl-4301-16/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-16/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-16/art-1/par-1
This Act comes into effect as of January 7, 2019.
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## 附 則 平成三一年三月二九日法律第六号
suppl-4311-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4311-6/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1
**第一項** この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4311-6/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一から五まで** 略
suppl-4311-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-1-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 令和二年一月一日
suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イ** 略
suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ロ** 第十条中国税通則法第七十四条の五の改正規定、同法第七十四条の七の次に一条を加える改正規定、同法第七十四条の八の改正規定、同法第七十四条の十二（見出しを含む。）の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分を除く。）、同法第百十三条の二第一項の改正規定及び同法第百二十八条第三号の改正規定並びに附則第二十七条第二項、第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律第十九条の改正規定に限る。）及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十二条の改正規定及び同法第六十二条第一項の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-6/sub-2
the provisions of Article 10 amending Article 74-5 of the Act on General Rules for National Taxes, the provisions adding one Article after Article 74-7 of that Act, the provisions amending Article 74-8 of that Act, the provisions amending Article 74-12 of that Act (including its heading), the provisions amending Article 74-13-2 of that Act (excluding the part replacing "(Act No. 53 of 1973))" with "(Act No. 53 of 1973); the same applies hereinafter in this Article)", "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act)" with "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article)", "its name" with "its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "identification numbers of those depositors, etc." with "identification numbers of depositors, etc. that the financial institution, etc. holds"), the provisions amending Article 113-2, paragraph (1) of that Act and the provisions amending Article 128, item (iii) of that Act, and the provisions of Article 27, paragraph (2), Article 100 (limited to the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account) and Article 101 (limited to the provisions amending Article 32 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011) and the provisions amending Article 62, paragraph (1) of that Act) of the Supplementary Provisions.
machine translation, not official
**七** 次に掲げる規定 令和二年四月一日
suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-7
the following provisions: April 1, 2020;
machine translation, not official
**イからニまで** 略
suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ホ** 第十一条中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」に改める部分に限る。）、同法第四十一条の十五の四第一項の改正規定、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十六条の五の二（見出しを含む。）の改正規定、同法第六十六条の五の三（見出しを含む。）の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十八条の八十九の二（見出しを含む。）の改正規定、同法第六十八条の八十九の三（見出しを含む。）の改正規定、同法第六十八条の百七の二の改正規定、同法第七十条の四第二十九項の改正規定、同法第七十条の六第三十四項の改正規定、同法第七十条の六の六第十二項及び第七十条の六の七第十項の改正規定、同法第七十条の七第十項の改正規定、同法第七十条の七の二第十一項の改正規定並びに同法第七十二条第二項の改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-7/sub-2
the provisions in Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending Article 41-15-4, paragraph (1) of that Act, the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending the proviso to Article 66-5, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-5-2 of that Act (including its heading), the provisions amending Article 66-5-3 of that Act (including its heading), the provisions amending Article 67-18 of that Act, the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act, the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to Article 68-89, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-89-2 of that Act (including its heading), the provisions amending Article 68-89-3 of that Act (including its heading), the provisions amending Article 68-107-2 of that Act, the provisions amending Article 70-4, paragraph (29) of that Act, the provisions amending Article 70-6, paragraph (34) of that Act, the provisions amending Article 70-6-6, paragraph (12) and Article 70-6-7, paragraph (10) of that Act, the provisions amending Article 70-7, paragraph (10) of that Act, the provisions amending Article 70-7-2, paragraph (11) of that Act and the provisions amending Article 72, paragraph (2) of that Act, and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and Article 101 (limited to the provisions amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions;
machine translation, not official
**八** 略
suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-8
Omitted
machine translation, not official
**九** 次に掲げる規定 令和三年一月一日
suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-9
the following provisions: January 1, 2021;
machine translation, not official
**イ** 第十一条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第四十二条、第四十五条及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-1/par-1/item-9/sub-1
the provisions in Article 11 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, amending Article 40-3-4, paragraph (1) of that Act and amending Article 41-19-5 of that Act, and the provisions of Articles 42 and 45 and Article 101 (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions.
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### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4311-6/art-115 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-115 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-115
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4311-6/art-115/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-115/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百十六条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4311-6/art-116 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-116 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-116
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4311-6/art-116/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4311-6/art-116/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4311-6/art-116/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 令和二年三月三一日法律第八号
suppl-5021-8 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5021-8/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5021-8/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一から四まで** 略
suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和四年四月一日
suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-5
the following provisions: April 1, 2022;
machine translation, not official
**イ** 略
suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-5/sub-2
the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
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### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5021-8/art-171 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-171 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-171
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5021-8/art-171/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-171/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百七十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5021-8/art-172 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-172 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-172
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-8/art-172/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-172/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和二年六月一二日法律第四六号
suppl-5021-46 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-46 · https://japanlaw.org/l/423AC0000000117/suppl-5021-46
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5021-46/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-46/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-46/art-1
**第一項** この法律は、令和三年四月一日から施行する。ただし、第三条中福島復興再生特別措置法第四十八条の二第一項の改正規定、同法第四十八条の三第七項の改正規定、同法第四十八条の五第三項の改正規定、同法第四十八条の六第一項の改正規定、同法第四十八条の八（見出しを含む。）の改正規定、同法第四十八条の十第三項の改正規定、同法第四十八条の十二の改正規定、同法第五十条の改正規定、同法第五十三条の改正規定、同法第五十九条の次に一条を加える改正規定、同法第七十六条の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定、同条の次に一条を加える改正規定、同法第八十条の改正規定、同法第八十八条の次に一条を加える改正規定並びに同法第六章中第八十九条の次に節名及び十二条を加える改正規定（十二条を加える部分に限る。）、第四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第七十二条第三項に一号を加える改正規定、第五条中特別会計に関する法律附則第十二条の二の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定、同法附則第十二条の三を同法附則第十二条の四とする改正規定及び同法附則第十二条の二の次に一条を加える改正規定並びに附則第九条、第十条、第十八条、第十九条及び第二十五条の規定は、公布の日から施行する。
suppl-5021-46/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-46/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-46/art-1/par-1
This Act comes into effect on April 1, 2021; provided, however, that the provisions in Article 3 amending Article 48-2, paragraph (1) of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima, amending Article 48-3, paragraph (7) of that Act, amending Article 48-5, paragraph (3) of that Act, amending Article 48-6, paragraph (1) of that Act, amending Article 48-8 of that Act (including its heading), amending Article 48-10, paragraph (3) of that Act, amending Article 48-12 of that Act, amending Article 50 of that Act, amending Article 53 of that Act, adding one Article after Article 59 of that Act, deleting the heading of Article 76 of that Act and adding a heading before that Article, amending that Article, adding one Article after that Article, amending Article 80 of that Act, adding one Article after Article 88 of that Act, and adding a Section title and 12 Articles after Article 89 in Chapter VI of that Act (limited to the part adding 12 Articles), the provisions in Article 4 adding one item to Article 72, paragraph (3) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the provisions in Article 5 deleting the heading of Article 12-2 of the Supplementary Provisions of the Act on Special Accounts and adding a heading before that Article, amending that Article, renumbering Article 12-3 of the Supplementary Provisions of that Act as Article 12-4 of the Supplementary Provisions of that Act, and adding one Article after Article 12-2 of the Supplementary Provisions of that Act, and the provisions of Articles 9, 10, 18, 19 and 25 of the Supplementary Provisions come into effect on the date of promulgation.
machine translation, not official
### 第十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-5021-46/art-19 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-46/art-19 · https://japanlaw.org/l/423AC0000000117/suppl-5021-46/art-19
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-46/art-19/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-46/art-19/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-46/art-19/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 令和三年三月三一日法律第一一号
suppl-5031-11 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5031-11/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1
**第一項** この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から四まで** 略
suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和四年一月一日
suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-5
the following provisions: January 1, 2022;
machine translation, not official
**イからチまで** 略
suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**リ** 第十四条の規定（同条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十条第四号ロの改正規定、同法第二十八条第一項の改正規定、同法第四十条第十一号の改正規定及び同法第六十条の改正規定を除く。）及び附則第百二十条の規定
suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-5/sub-2
the provisions of Article 14 (excluding the provisions in that Article amending Article 10, item (iv), (b) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, amending Article 28, paragraph (1) of that Act, amending Article 40, item (xi) of that Act and amending Article 60 of that Act) and the provisions of Article 120 of the Supplementary Provisions;
machine translation, not official
**六から十四まで** 略
suppl-5031-11/art-1/par-1/item-6-to-14 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-6-to-14 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-6-to-14
Omitted
machine translation, not official
**十五** 次に掲げる規定 新型コロナウイルス感染症等の影響による社会経済情勢の変化に対応して金融の機能の強化及び安定の確保を図るための銀行法等の一部を改正する法律（令和三年法律第四十六号）の施行の日
suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-15
the following provisions: the date on which the Act Partially Amending the Banking Act, etc. to Strengthen Financial Functions and Ensure Stability in Response to Changes in Socioeconomic Conditions Caused by the Impact of the Novel Coronavirus Infection, etc. (Act No. 46 of 2021) comes into effect;
machine translation, not official
**イ及びロ** 略
suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-15/sub-1
Omitted
machine translation, not official
**ハ** 第十四条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第四十条第十一号の改正規定
suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-1/par-1/item-15/sub-2
the provisions in Article 14 amending Article 40, item (xi) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake.
machine translation, not official
### 第百二十条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
caption: machine translation, not official
suppl-5031-11/art-120 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-120 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-120
**第一項** 第十四条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十七条及び第二十三条の規定は、旧所得税法第二条第一項第四十一号に規定する確定申告期限が令和四年一月一日以後となる同項第三十七号に規定する確定申告書を提出する場合について適用し、当該確定申告期限が同日前となる当該確定申告書を提出した場合については、なお従前の例による。
suppl-5031-11/art-120/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-120/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-120/par-1
The provisions of Articles 17 and 23 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by the provisions of Article 14 apply in the case of filing a Tax Return prescribed in Article 2, paragraph (1), item (xxxvii) of the Former Income Tax Act whose Filing Deadline prescribed in item (xli) of that paragraph falls on or after January 1, 2022, and the provisions then in force continue to govern the case of having filed such a Tax Return whose Filing Deadline falls before that date.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5031-11/art-131 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-131 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-131
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-131/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百三十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5031-11/art-132 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-132 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-132
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5031-11/art-132/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 令和四年六月一七日法律第六八号
suppl-5041-68 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5041-68 · https://japanlaw.org/l/423AC0000000117/suppl-5041-68
**第一項** この法律は、刑法等一部改正法施行日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5041-68/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5041-68/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5041-68/par-1
This Act comes into effect as of the effective date of the Act Partially Amending the Penal Code, etc.; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一** 第五百九条の規定 公布の日
suppl-5041-68/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5041-68/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-5041-68/par-1/item-1
the provisions of Article 509: the date of promulgation
machine translation, not official
## 附 則 令和五年三月三一日法律第三号
suppl-5051-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5051-3/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-1
**第一項** この法律は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5051-3/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-1/par-1
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から四まで** 略
suppl-5051-3/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和七年一月一日
suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-1/par-1/item-5
the following provisions: January 1, 2025;
machine translation, not official
**イ及びロ** 略
suppl-5051-3/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ハ** 第十七条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定
suppl-5051-3/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-1/par-1/item-5/sub-2
the provisions in Article 17 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake.
machine translation, not official
### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5051-3/art-78 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-78 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-78
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-3/art-78/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-78/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第七十九条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5051-3/art-79 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-79 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-79
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5051-3/art-79/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5051-3/art-79/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 令和六年三月三〇日法律第八号
suppl-5061-8 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5061-8/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1
**第一項** この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5061-8/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 略
suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 次に掲げる規定 令和六年六月一日
suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-2
the following provisions: June 1, 2024;
machine translation, not official
**イ** 略
suppl-5061-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第二十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第二十八条第二項の改正規定、同法第三十条第一項第二号の改正規定及び同法第三十三条第一項の表租税特別措置法の項の改正規定（「第四十条第四項及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を」を「第四十条第四項第一号及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を第四十条第四項第三号所得税所得税及び当該所得税に係る復興特別所得税第四十条第四項第四号所得税所得税及び当該所得税に係る復興特別所得税租税特別措置法東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた租税特別措置法」に、「第四十条第十八項」を「第四十条第二十項」に、「第四十条第二十項」を「第四十条第二十二項」に改める部分を除く。）
suppl-5061-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-2/sub-2
the provisions in Article 20 amending Article 28, paragraph (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, amending Article 30, paragraph (1), item (ii) of that Act and amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of that Act (excluding the part replacing "Article 40, paragraph (4) / and / and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, / income tax (that income tax / income tax and special income tax for reconstruction (these taxes / that income tax / these taxes" with "Article 40, paragraph (4), item (i) / and / and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, / income tax (that income tax / income tax and special income tax for reconstruction (these taxes / that income tax / these taxes / Article 40, paragraph (4), item (iii) / income tax / income tax and the special income tax for reconstruction on that income tax / Article 40, paragraph (4), item (iv) / income tax / income tax and the special income tax for reconstruction on that income tax / Act on Special Measures Concerning Taxation / Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake", "Article 40, paragraph (18)" with "Article 40, paragraph (20)", and "Article 40, paragraph (20)" with "Article 40, paragraph (22)");
machine translation, not official
**三から五まで** 略
suppl-5061-8/art-1/par-1/item-3-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-3-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-3-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 令和八年一月一日
suppl-5061-8/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-6
the following provisions: January 1, 2026;
machine translation, not official
**イ及びロ** 略
suppl-5061-8/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第二十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の項の改正規定
suppl-5061-8/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-6/sub-2
the provisions in Article 20 amending the row for the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake;
machine translation, not official
**七及び八** 略
suppl-5061-8/art-1/par-1/item-7-to-8 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-7-to-8 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-7-to-8
Omitted
machine translation, not official
**九** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-9
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
machine translation, not official
**イからトまで** 略
suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-9/sub-1
Omitted
machine translation, not official
**チ** 第二十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定（「第四十条第四項及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を」を「第四十条第四項第一号及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を第四十条第四項第三号所得税所得税及び当該所得税に係る復興特別所得税第四十条第四項第四号所得税所得税及び当該所得税に係る復興特別所得税租税特別措置法東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた租税特別措置法」に、「第四十条第十八項」を「第四十条第二十項」に、「第四十条第二十項」を「第四十条第二十二項」に改める部分に限る。）
suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-1/par-1/item-9/sub-2
the provisions in Article 20 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 40, paragraph (4) and and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, income tax (that income tax income tax and special income tax for reconstruction (these taxes that income tax these taxes" with "Article 40, paragraph (4), item (i) and and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, income tax (that income tax income tax and special income tax for reconstruction (these taxes that income tax these taxes Article 40, paragraph (4), item (iii) income tax income tax and the special income tax for reconstruction on that income tax Article 40, paragraph (4), item (iv) income tax income tax and the special income tax for reconstruction on that income tax Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake", "Article 40, paragraph (18)" with "Article 40, paragraph (20)", and "Article 40, paragraph (20)" with "Article 40, paragraph (22)").
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### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5061-8/art-72 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-72 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-72
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5061-8/art-72/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-72/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第七十三条（政令への委任） — Delegation to Cabinet Order
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suppl-5061-8/art-73 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-73 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-73
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5061-8/art-73/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5061-8/art-73/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5061-8/art-73/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和七年三月三一日法律第一三号
suppl-5071-13 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13
### 第一条（施行期日） — Effective Date
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suppl-5071-13/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-1
**第一項** この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5071-13/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-1/par-1
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から十四まで** 略
suppl-5071-13/art-1/par-1/item-1-to-14 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-1/par-1/item-1-to-14 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-1/par-1/item-1-to-14
Omitted
machine translation, not official
**十五** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5071-13/art-1/par-1/item-15 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-1/par-1/item-15 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-1/par-1/item-15
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
machine translation, not official
**イ** 略
suppl-5071-13/art-1/par-1/item-15/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-1/par-1/item-15/sub-1
Omitted
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**ロ** 第十一条の規定
suppl-5071-13/art-1/par-1/item-15/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-1/par-1/item-15/sub-2
the provisions of Article 11.
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### 第七十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5071-13/art-79 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-79 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-79
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5071-13/art-79/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-79/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十条（政令への委任） — Delegation to Cabinet Order
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suppl-5071-13/art-80 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-80 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-80
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5071-13/art-80/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5071-13/art-80/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5071-13/art-80/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和八年三月三一日法律第六号
suppl-5081-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-6 · https://japanlaw.org/l/423AC0000000117/suppl-5081-6
**第一項** この法律は、令和八年四月一日から施行する。
suppl-5081-6/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-6/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-6/par-1
This Act comes into effect on April 1, 2026.
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## 附 則 令和八年三月三一日法律第一二号
suppl-5081-12 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12
### 第一条（施行期日） — Effective Date
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suppl-5081-12/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1
**第一項** この法律は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一から三まで** 略
suppl-5081-12/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-1-to-3
Omitted
machine translation, not official
**四** 次に掲げる規定 令和八年十二月一日
suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-4
the following provisions: December 1, 2026;
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**イ** 第一条中所得税法第二条第一項第三十二号の改正規定（同号ロに係る部分を除く。）、同項第三十三号及び第三十四号の改正規定、同法第二十八条第三項の改正規定、同法第八十六条第一項第一号の改正規定並びに同法別表第二から別表第五までの改正規定（別表第五に係る部分に限る。）並びに次条並びに附則第三条、第九条、第十一条第二項から第四項まで、第十二条及び第十三条第二項の規定
suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-4/sub-1
the provisions in Article 1 amending Article 2, paragraph (1), item (xxxii) of the Income Tax Act (excluding the part concerning (b) of that item), amending items (xxxiii) and (xxxiv) of that paragraph, amending Article 28, paragraph (3) of that Act, amending Article 86, paragraph (1), item (i) of that Act, and amending Appended Tables II through V of that Act (limited to the part concerning Appended Table V), and the provisions of the following Article and of Article 3, Article 9, Article 11, paragraphs (2) through (4), Article 12, and Article 13, paragraph (2) of the Supplementary Provisions;
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**五** 次に掲げる規定 令和九年一月一日
suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-5
the following provisions: January 1, 2027;
machine translation, not official
**イからハまで** 略
suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ニ** 第十二条の規定（同条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第七号の改正規定を除く。）及び附則第八十八条の規定
suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-5/sub-2
the provisions of Article 12 (excluding the provisions in that Article amending Article 6, item (vii) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) and Article 88 of the Supplementary Provisions.
machine translation, not official
**六から九まで** 略
suppl-5081-12/art-1/par-1/item-6-to-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-6-to-9 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-6-to-9
Omitted
machine translation, not official
**十** 次に掲げる規定 次号に掲げる規定の施行の日の属する年の翌年の一月一日
suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-10
the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in the following item come into effect;
machine translation, not official
**イ及びロ** 略
suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ハ** 第十二条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第七号の改正規定
suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-10/sub-2
the provisions in Article 12 amending Article 6, item (vii) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake.
machine translation, not official
### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5081-12/art-99 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-99 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-99
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5081-12/art-99/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-99/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5081-12/art-100 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-100 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-100
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5081-12/art-100/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-100/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-100/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Sources
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- This site's parser, version 167 — 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07