# 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-5021-8`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-5021-8
- 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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## 附 則 令和二年三月三一日法律第八号
suppl-5021-8 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5021-8/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1
**第一項** この法律は、令和二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-5021-8/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一から四まで** 略
suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和四年四月一日
suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-5
the following provisions: April 1, 2022;
machine translation, not official
**イ** 略
suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-1/par-1/item-5/sub-2
the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
machine translation, not official
### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5021-8/art-171 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-171 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-171
**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並びに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及びこの附則の規定によりなおその効力を有す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-5021-8/art-171/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-171/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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百七十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5021-8/art-172 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-172 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-172
**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-5021-8/art-172/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-172/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-5021-8/art-171/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 附則第百七十一条 (Supplementary Provisions, Article 171), suppl-5021-8/art-171 — https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-171 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-171
- suppl-5021-8/art-171/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-5021-8/art-1 — https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-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 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/reconstruction-funding-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5021-8/art-171/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-20261007T184526-025, 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