# 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-4281-15`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4281-15
- 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 平成二八年三月三一日法律第一五号
suppl-4281-15 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-15/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1
**第一項** この法律は、平成二十八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。
suppl-4281-15/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から四まで** 略
suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-5
the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
machine translation, not official
**イからハまで** 略
suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ニ** 第十四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の改正規定（同条第一項の表租税特別措置法の項に係る部分を除く。）
suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-5/sub-2
the provisions in Article 14 amending Article 33 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (excluding the part concerning the row for the Act on Special Measures Concerning Taxation in the table in paragraph (1) of that Article);
machine translation, not official
**六** 次に掲げる規定 平成二十九年四月一日
suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-6
the following provisions: April 1, 2017;
machine translation, not official
**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第十四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六十三条の改正規定（同条第十四項に係る部分及び同条第十五項に係る部分を除く。）
suppl-4281-15/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-6/sub-2
the provisions in Article 14 amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (excluding the part concerning paragraph (14) of that Article and the part concerning paragraph (15) of that Article);
machine translation, not official
**七** 次に掲げる規定 平成三十年一月一日
suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-7
the following provisions: January 1, 2018;
machine translation, not official
**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ハ** 第十四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（「第四十条の三の三第十二項第一号及び第二号、第十三項並びに第十五項」を「第四十条の三の三第十六項第一号及び第二号、第十七項並びに第十九項」に、「第四十条の三の三第十六項」を「第四十条の三の三第二十項」に改める部分に限る。）
suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1/par-1/item-7/sub-2
the provisions in Article 14 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 (limited to the part replacing "Article 40-3-3, paragraph (12), items (i) and (ii), paragraph (13), and paragraph (15)" with "Article 40-3-3, paragraph (16), items (i) and (ii), paragraph (17), and paragraph (19)", and "Article 40-3-3, paragraph (16)" with "Article 40-3-3, paragraph (20)").
machine translation, not official
### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4281-15/art-168 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-168 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-168
**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。
suppl-4281-15/art-168/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-168/par-1
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.
machine translation, not official
### 第百六十九条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4281-15/art-169 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-169 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-169
**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。
suppl-4281-15/art-169/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-169/par-1
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.
machine translation, not official
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## Cites
- suppl-4281-15/art-168/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-4281-15/art-1 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-1
- suppl-4281-15/art-168/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 附則第百六十八条 (Supplementary Provisions, Article 168), suppl-4281-15/art-168 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-168 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-168
## 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 附則第百六十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/reconstruction-funding-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4281-15/art-168/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-20261007T184526-023, 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