# 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-5081-12`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-5081-12
- 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 令和八年三月三一日法律第一二号
suppl-5081-12 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5081-12/art-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1
**第一項** この法律は、令和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-5081-12/art-1/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1
This Act comes into effect on April 1, 2026; 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
**一から三まで** 略
suppl-5081-12/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-1-to-3
Omitted
machine translation, not official
**四** 次に掲げる規定 令和八年十二月一日
suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-4
the following provisions: December 1, 2026;
machine translation, not official
**イ** 第一条中所得税法第二条第一項第三十二号の改正規定（同号ロに係る部分を除く。）、同項第三十三号及び第三十四号の改正規定、同法第二十八条第三項の改正規定、同法第八十六条第一項第一号の改正規定並びに同法別表第二から別表第五までの改正規定（別表第五に係る部分に限る。）並びに次条並びに附則第三条、第九条、第十一条第二項から第四項まで、第十二条及び第十三条第二項の規定
suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-4/sub-1
the provisions in Article 1 amending Article 2, paragraph (1), item (xxxii) of the Income Tax Act (excluding the part concerning (b) of that item), amending items (xxxiii) and (xxxiv) of that paragraph, amending Article 28, paragraph (3) of that Act, amending Article 86, paragraph (1), item (i) of that Act, and amending Appended Tables II through V of that Act (limited to the part concerning Appended Table V), and the provisions of the following Article and of Article 3, Article 9, Article 11, paragraphs (2) through (4), Article 12, and Article 13, paragraph (2) of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 令和九年一月一日
suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-5
the following provisions: January 1, 2027;
machine translation, not official
**イからハまで** 略
suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ニ** 第十二条の規定（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六条第七号の改正規定を除く。）及び附則第八十八条の規定
suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-5/sub-2
the provisions of Article 12 (excluding the provisions in that Article 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) and Article 88 of the Supplementary Provisions.
machine translation, not official
**六から九まで** 略
suppl-5081-12/art-1/par-1/item-6-to-9 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-6-to-9 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-6-to-9
Omitted
machine translation, not official
**十** 次に掲げる規定 次号に掲げる規定の施行の日の属する年の翌年の一月一日
suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-10
the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in the following item come into effect;
machine translation, not official
**イ及びロ** 略
suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ハ** 第十二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
suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1/par-1/item-10/sub-2
the provisions in Article 12 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.
machine translation, not official
### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5081-12/art-99 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-99 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-99
**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-5081-12/art-99/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-99/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
### 第百条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5081-12/art-100 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-100 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-100
**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-5081-12/art-100/par-1 · https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-100/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-100/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
---
## Cites
- suppl-5081-12/art-99/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-5081-12/art-1 — https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-1
- suppl-5081-12/art-99/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 附則第九十九条 (Supplementary Provisions, Article 99), suppl-5081-12/art-99 — https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-99 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-99
## 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 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/reconstruction-funding-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-5081-12/art-99/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-20261007T184526-027, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-028, 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