# 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 — 第一条 (Article 1)
- Law: 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
- 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
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Article 1)（趣旨） — address `art-1`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-1
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 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
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## Cites
- art-1/par-1: 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 → e-Gov law 423AC1000000076, 第二条 (Article 2), art-2 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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 附則第三条第一項（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） — 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
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## Sources
- claude-opus-5 — English titles of cited laws, written for this site, written 2026-09-18
- e-Gov 法令検索, Digital Agency (デジタル庁) — 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 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/423AC0000000117/20260401_508AC0000000012), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-001, translated 2026-10-08
- 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