# 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 — 第四十六条 (Article 46) - 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: 第四十六条 (Article 46)（納税地） — address `art-46` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-46 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十六条（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 --- ## Cites - art-46/par-1: 法人税法第十六条から第十八条まで → 法人税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/corporation-tax-act/art-16 · https://japanlaw.org/l/340AC0000000034/art-16 - art-46/par-1: 法人税法第十六条から第十八条まで → 法人税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/corporation-tax-act/art-17 · https://japanlaw.org/l/340AC0000000034/art-17 - art-46/par-1: 法人税法第十六条から第十八条まで → 法人税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/corporation-tax-act/art-17-2 · https://japanlaw.org/l/340AC0000000034/art-17-2 - art-46/par-1: 法人税法第十六条から第十八条まで → 法人税法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/corporation-tax-act/art-18 · https://japanlaw.org/l/340AC0000000034/art-18 - art-46/par-2: 法人税法第十九条 → 法人税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/corporation-tax-act/art-19 · https://japanlaw.org/l/340AC0000000034/art-19 ## 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 第四十一条第二項（法人課税信託の受託者等に関するこの章の適用） — https://japanlaw.org/en/reconstruction-funding-act/art-41/par-2 · https://japanlaw.org/l/423AC0000000117/art-41/par-2 --- ## 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-20261007T184526-013, 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