# 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 — 第九条 (Article 9) - 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: 第九条 (Article 9)（課税の対象） — address `art-9` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-9 - 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. --- ### 第九条（課税の対象） — Subject of Taxation caption: machine translation, not official art-9 · https://japanlaw.org/en/reconstruction-funding-act/art-9 · https://japanlaw.org/l/423AC0000000117/art-9 **第一項** 居住者又は非居住者に対して課される平成二十五年から令和十九年までの各年分の所得税に係る基準所得税額には、この法律により、復興特別所得税を課する。 art-9/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-9/par-1 · https://japanlaw.org/l/423AC0000000117/art-9/par-1 Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax for each year from 2013 to 2037 imposed on a resident or nonresident. machine translation, not official **第二項** 内国法人又は外国法人に対して課される平成二十五年一月一日から令和十九年十二月三十一日までの間に生ずる所得に対する所得税に係る基準所得税額には、この法律により、復興特別所得税を課する。 art-9/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-9/par-2 · https://japanlaw.org/l/423AC0000000117/art-9/par-2 Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax on income arising during the period from January 1, 2013 to December 31, 2037 imposed on a domestic corporation or foreign corporation. machine translation, not official ## 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 第三十三条第四項第一号（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-4/item-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-1 - 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 第三十三条第九項第一号（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-9/item-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-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