# 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 — 第八条 (Article 8) - 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: 第八条 (Article 8)（納税義務者及び源泉徴収義務者） — address `art-8` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-8 - 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. --- ### 第八条（納税義務者及び源泉徴収義務者） — Taxpayers and Persons Obligated to Perform Withholding caption: machine translation, not official art-8 · https://japanlaw.org/en/reconstruction-funding-act/art-8 · https://japanlaw.org/l/423AC0000000117/art-8 **第一項** 所得税法第五条の規定その他の所得税に関する法令の規定により所得税を納める義務がある居住者、非居住者、内国法人又は外国法人は、基準所得税額につき、この法律により、復興特別所得税を納める義務がある。 art-8/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-8/par-1 · https://japanlaw.org/l/423AC0000000117/art-8/par-1 A resident, nonresident, domestic corporation, or foreign corporation that is obligated to pay income tax pursuant to the provisions of Article 5 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to pay special income tax for reconstruction on its base income tax amount pursuant to this Act. machine translation, not official **第二項** 所得税法第六条の規定その他の所得税に関する法令の規定により所得税を徴収して納付する義務がある者は、その徴収して納付する所得税の額につき、この法律により、源泉徴収をする義務がある。 art-8/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-8/par-2 · https://japanlaw.org/l/423AC0000000117/art-8/par-2 A person obligated to collect and pay income tax pursuant to the provisions of Article 6 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to perform withholding pursuant to this Act with regard to the amount of income tax that the person collects and pays. machine translation, not official --- ## Cites - art-8/par-1: 所得税法第五条 → 所得税法 第五条 (Article 5), art-5 — https://japanlaw.org/en/income-tax-act/art-5 · https://japanlaw.org/l/340AC0000000033/art-5 - art-8/par-2: 所得税法第六条 → 所得税法 第六条 (Article 6), art-6 — https://japanlaw.org/en/income-tax-act/art-6 · https://japanlaw.org/l/340AC0000000033/art-6 ## Cited by 2 provisions cite 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 第七条第二項（法人課税信託の受託者等に対するこの章の適用） — https://japanlaw.org/en/reconstruction-funding-act/art-7/par-2 · https://japanlaw.org/l/423AC0000000117/art-7/par-2 - 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/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-20261007T184526-002, 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