# 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 — 第一条 (Supplementary Provisions, Article 1)
- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4301-7/art-1`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1
- 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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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4301-7/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1
**第一項** この法律は、平成三十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-4301-7/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から五まで** 略
suppl-4301-7/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-1-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 令和二年一月一日
suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イからホまで** 略
suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ヘ** 第十九条の規定（同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改正規定（同項の表租税特別措置法の項中「第六十六条の七第四項、第六十六条の九の三第四項、第六十八条の九十一第四項及び第六十八条の九十三の三第四項）及び法人税）、復興特別所得税の額（附帯税の額を除く。）及び法人税」を「第六十六条の七第四項第一号、第六十六条の九の三第四項第一号、第六十八条の九十一第四項第一号及び第六十八条の九十三の三第四項第一号、法人税、復興特別所得税の額（附帯税の額を除く。）、法人税」に改める部分に限る。）、同法第六十条（見出しを含む。）の改正規定、同法第六十三条第十六項の改正規定及び同法第六十六条の改正規定を除く。）及び附則第百二十六条第一項の規定
suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-1/par-1/item-6/sub-2
the provisions of Article 19 (excluding the provisions in that Article amending 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, in the row for the Act on Special Measures Concerning Taxation in the table in that paragraph, "Article 66-7, paragraph (4), Article 66-9-3, paragraph (4), Article 68-91, paragraph (4) and Article 68-93-3, paragraph (4) / ) and corporation tax / ), the amount of special income tax for reconstruction (excluding the amount of accessory tax), and corporation tax" with "Article 66-7, paragraph (4), item (i), Article 66-9-3, paragraph (4), item (i), Article 68-91, paragraph (4), item (i) and Article 68-93-3, paragraph (4), item (i) / , corporation tax / , the amount of special income tax for reconstruction (excluding the amount of accessory tax), corporation tax"), amending Article 60 of that Act (including its heading), amending Article 63, paragraph (16) of that Act and amending Article 66 of that Act) and the provisions of Article 126, paragraph (1) of the Supplementary Provisions.
machine translation, not official
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## Cites
- suppl-4301-7/art-1/par-1/item-6/sub-2: 附則第百二十六条第一項 → 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 附則第百二十六条第一項 (Supplementary Provisions, Article 126, paragraph (1)), suppl-4301-7/art-126/par-1 — https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-126/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-126/par-1
## 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 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/reconstruction-funding-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4301-7/art-143/par-1
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## 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-20261007T184526-024, 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