# 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 — 第七十一条 (Article 71)

- 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: 第七十一条 (Article 71)（復興債等の償還） — address `art-71`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-71
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-71
- 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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### 第七十一条（復興債等の償還） — Redemption of Reconstruction Bonds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-71 · https://japanlaw.org/en/reconstruction-funding-act/art-71 · https://japanlaw.org/l/423AC0000000117/art-71</sup>

**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。
<sup>art-71/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-71/par-1 · https://japanlaw.org/l/423AC0000000117/art-71/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- art-71/par-1: 特別会計法第四十六条第一項 → e-Gov law 419AC0000000023, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-71/par-1: 第四十七条第一項 → e-Gov law 419AC0000000023, 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — not held in this collection

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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-20261007T184526-017, 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
