# 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 — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4251-5`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4251-5
- 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.

---

## 附　則 平成二五年三月三〇日法律第五号
<sup>suppl-4251-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1</sup>

**第一項**  この法律は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4251-5/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1</sup>
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成二十五年六月一日
  <sup>suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1</sup>
  the following provisions: June 1, 2013;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十条中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の表租税特別措置法の項の改正規定
    <sup>suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1/sub-2</sup>
    the provisions of Article 10 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake.
    <sup>machine translation, not official</sup>

  **二から五まで**  略
  <sup>suppl-4251-5/art-1/par-1/item-2-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-2-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-2-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年一月一日
  <sup>suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2016;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十条中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六条第七号の改正規定、同法第十条の改正規定及び同法第二十八条第一項の改正規定
    <sup>suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6/sub-2</sup>
    the provisions of Article 10 amending Article 6, item (vii) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the provisions amending Article 10 of that Act, and the provisions amending Article 28, paragraph (1) of that Act.
    <sup>machine translation, not official</sup>

  **七から九まで**  略
  <sup>suppl-4251-5/art-1/par-1/item-7-to-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-7-to-9 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-7-to-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
  <sup>suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十条中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五十二条第二項第四号の改正規定（「第二十五条の三第一項並びに第二十五条の三の二第一項」を「第二十五条の二の三第二項及び第三項、第二十五条の三第一項、第二十五条の三の二第一項並びに第二十五条の三の三第一項」に改める部分に限る。）
    <sup>suppl-4251-5/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10/sub-2</sup>
    the provisions of Article 10 amending Article 52, paragraph (2), item (iv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 25-3, paragraph (1) and Article 25-3-2, paragraph (1)" with "Article 25-2-3, paragraphs (2) and (3), Article 25-3, paragraph (1), Article 25-3-2, paragraph (1), and Article 25-3-3, paragraph (1)").
    <sup>machine translation, not official</sup>

### 第百六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-106 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-106 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4251-5/art-106/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-107 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-107 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-107</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4251-5/art-107/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-107/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-107/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百八条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-108 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108</sup>

**第一項**  政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。
<sup>suppl-4251-5/art-108/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1</sup>
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
<sup>machine translation, not official</sup>

  **一**  大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-1</sup>
  reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
  <sup>machine translation, not official</sup>

  **二**  給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-2</sup>
  reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
  <sup>machine translation, not official</sup>

  **三**  交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-3</sup>
  reviewing the approach to the special provisions on taxation of entertainment and similar expenses, including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **四**  贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-4</sup>
  reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4251-5/art-106/par-1: この条 → 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 附則第百六条 (Supplementary Provisions, Article 106), suppl-4251-5/art-106 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-106 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106
- suppl-4251-5/art-106/par-1: 附則第一条 → 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 附則第一条 (Supplementary Provisions, Article 1), suppl-4251-5/art-1 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1
- suppl-4251-5/art-108/par-1: 第一号 → 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 附則第百八条第一項第一号 (Supplementary Provisions, Article 108, paragraph (1), item (i)), suppl-4251-5/art-108/par-1/item-1 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-1
- suppl-4251-5/art-108/par-1: 第三号 → 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 附則第百八条第一項第三号 (Supplementary Provisions, Article 108, paragraph (1), item (iii)), suppl-4251-5/art-108/par-1/item-3 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-3
- suppl-4251-5/art-108/par-1: 第二号 → 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 附則第百八条第一項第二号 (Supplementary Provisions, Article 108, paragraph (1), item (ii)), suppl-4251-5/art-108/par-1/item-2 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-2
- suppl-4251-5/art-108/par-1: 第四号 → 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 附則第百八条第一項第四号 (Supplementary Provisions, Article 108, paragraph (1), item (iv)), suppl-4251-5/art-108/par-1/item-4 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/par-1/item-4
- suppl-4251-5/art-108/par-1/item-2: 所得税法第五十七条の二第一項 → 所得税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-1

## 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 附則第百六条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106/par-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 附則第百八条第一項（検討） — https://japanlaw.org/en/reconstruction-funding-act/suppl-4251-5/art-108/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-108/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-20261007T184526-020, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-021, 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