# 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 — 第七十四条 (Article 74)
- 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: 第七十四条 (Article 74)（特別会計法の適用に関する特例） — address `art-74`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-74
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-74
- 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
caption: machine translation, not official
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.
machine translation, not official
---
## Cites
- art-74/par-1: 特別会計法第四十二条第二項 → e-Gov law 419AC0000000023, 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — not held in this collection
- art-74/par-2: 特別会計法第四十二条第四項 → e-Gov law 419AC0000000023, 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — not held in this collection
- art-74/par-3: 特別会計法第四十二条第四項 → e-Gov law 419AC0000000023, 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — not held in this collection
- art-74/par-3: 第七十条 → 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 第七十条 (Article 70), art-70 — https://japanlaw.org/en/reconstruction-funding-act/art-70 · https://japanlaw.org/l/423AC0000000117/art-70
## 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 第七十二条第一項（復興特別税の収入の使途等） — https://japanlaw.org/en/reconstruction-funding-act/art-72/par-1 · https://japanlaw.org/l/423AC0000000117/art-72/par-1
---
## 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
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-018, 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