# 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 — 第二章 (Chapter 2)
- 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: 第二章 (Chapter 2) — address `ch-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/ch-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/ch-2
- 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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## 第二章 財政投融資特別会計からの国債整理基金特別会計への繰入れ — Chapter II Transfer from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account
heading: machine translation, not official
ch-2 · https://japanlaw.org/en/reconstruction-funding-act/ch-2 · https://japanlaw.org/l/423AC0000000117/ch-2
### 第三条（財政投融資特別会計財政融資資金勘定からの国債整理基金特別会計への繰入れ） — Transfer from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-3 · https://japanlaw.org/en/reconstruction-funding-act/art-3 · https://japanlaw.org/l/423AC0000000117/art-3
**第一項** 政府は、平成二十四年度から平成二十七年度までの間において、特別会計に関する法律（平成十九年法律第二十三号。以下「特別会計法」という。）第五十八条第三項の規定にかかわらず、財政投融資特別会計財政融資資金勘定から、予算で定めるところにより、国債整理基金特別会計に繰り入れることができる。
art-3/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-3/par-1 · https://japanlaw.org/l/423AC0000000117/art-3/par-1
During the period from fiscal 2012 to fiscal 2015, notwithstanding the provisions of Article 58, paragraph (3) of the Act on Special Accounts (Act No. 23 of 2007; hereinafter referred to as the "Special Accounts Act"), the government may transfer funds from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account, as provided for in the budget.
machine translation, not official
**第二項** 前項の規定による繰入金は、財政投融資特別会計財政融資資金勘定の歳出とし、当該繰入金に相当する金額を特別会計法第五十八条第一項の積立金から同勘定の歳入に繰り入れるものとする。
art-3/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-3/par-2 · https://japanlaw.org/l/423AC0000000117/art-3/par-2
The transfers under the preceding paragraph are to be expenditure of the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account, and an amount equivalent to those transfers is to be transferred from the reserve fund referred to in Article 58, paragraph (1) of the Special Accounts Act to the revenue of that Account.
machine translation, not official
**第三項** 前項に規定する繰入金に相当する金額は、特別会計法第五十六条第一項の繰越利益の額から減額して整理するものとする。
art-3/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-3/par-3 · https://japanlaw.org/l/423AC0000000117/art-3/par-3
The amount equivalent to the transfers prescribed in the preceding paragraph is to be accounted for by deducting it from the amount of the profit carried forward referred to in Article 56, paragraph (1) of the Special Accounts Act.
machine translation, not official
### 第三条の二（財政投融資特別会計投資勘定からの国債整理基金特別会計への繰入れ） — Transfer from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account
caption: machine translation, not official
art-3-2 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2 · https://japanlaw.org/l/423AC0000000117/art-3-2
**第一項** 政府は、平成二十八年度から令和四年度までの間において、財政投融資特別会計投資勘定から、予算で定めるところにより、国債整理基金特別会計に繰り入れることができる。
art-3-2/par-1 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-1
During the period from fiscal 2016 to fiscal 2022, the government may transfer funds from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account, as provided for in the budget.
machine translation, not official
**第二項** 前項の規定による繰入金は、財政投融資特別会計投資勘定の歳出とする。
art-3-2/par-2 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-2
The transfers under the preceding paragraph are to be expenditure of the Investment Account of the Fiscal Investment and Loan Program Special Account.
machine translation, not official
**第三項** 前項に規定する繰入金に相当する金額は、特別会計法第五十七条第四項の利益積立金の額から減額して整理するものとする。
art-3-2/par-3 · https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-3 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-3
The amount equivalent to the transfers prescribed in the preceding paragraph is to be accounted for by deducting it from the amount of the retained earnings reserve referred to in Article 57, paragraph (4) of the Special Accounts Act.
machine translation, not official
---
## Cites
- art-3/par-1: 特別会計に関する法律（平成十九年法律第二十三号。以下「特別会計法」という。）第五十八条第三項 → e-Gov law 419AC0000000023, 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — not held in this collection
- art-3/par-2: 特別会計法第五十八条第一項 → e-Gov law 419AC0000000023, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection
- art-3/par-2: 前項 → 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 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/reconstruction-funding-act/art-3/par-1 · https://japanlaw.org/l/423AC0000000117/art-3/par-1
- art-3/par-3: 特別会計法第五十六条第一項 → e-Gov law 419AC0000000023, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-3/par-3: 前項 → 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 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/reconstruction-funding-act/art-3/par-2 · https://japanlaw.org/l/423AC0000000117/art-3/par-2
- art-3-2/par-2: 前項 → 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 第三条の二第一項 (Article 3-2, paragraph (1)), art-3-2/par-1 — https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-3-2/par-1
- art-3-2/par-3: 特別会計法第五十七条第四項 → e-Gov law 419AC0000000023, 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — not held in this collection
- art-3-2/par-3: 前項 → 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 第三条の二第二項 (Article 3-2, paragraph (2)), art-3-2/par-2 — https://japanlaw.org/en/reconstruction-funding-act/art-3-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-3-2/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-20261007T184526-001, 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