# 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 — 第三十八条 (Article 38)

- 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: 第三十八条 (Article 38) — address `art-38`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-38
- 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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### 第三十八条
<sup>art-38 · https://japanlaw.org/en/reconstruction-funding-act/art-38 · https://japanlaw.org/l/423AC0000000117/art-38</sup>

  **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。
  <sup>art-38/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-38/par-1 · https://japanlaw.org/l/423AC0000000117/art-38/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- art-38/par-1/item-1: 国税通則法第七十四条の二第一項 → 国税通則法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1
- art-38/par-1/item-1: 第三十二条第一項 → 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 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/reconstruction-funding-act/art-32/par-1 · https://japanlaw.org/l/423AC0000000117/art-32/par-1
- art-38/par-1/item-2: 国税通則法第七十四条の二第一項 → 国税通則法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1
- art-38/par-1/item-2: 第三十二条第一項 → 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 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/reconstruction-funding-act/art-32/par-1 · https://japanlaw.org/l/423AC0000000117/art-32/par-1

## 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 第三十九条第一項 — https://japanlaw.org/en/reconstruction-funding-act/art-39/par-1 · https://japanlaw.org/l/423AC0000000117/art-39/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-20261007T184526-011, 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