# 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 — 第十条 (Article 10)

- 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: 第十条 (Article 10)（基準所得税額） — address `art-10`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-10
- 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.

---

### 第十条（基準所得税額） — Base Income Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-10 · https://japanlaw.org/ja/reconstruction-funding-act/art-10 · https://japanlaw.org/l/423AC0000000117/art-10</sup>

  **第一項**  この章において「基準所得税額」とは、次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（附帯税の額を除く。）をいう。
  <sup>art-10/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1</sup>
  The term "base income tax amount" as used in this Chapter means the amount of income tax (excluding the amount of accessory tax) specified in each of the following items for the category of person set forth in that item:
  <sup>machine translation, not official</sup>

    **一**  非永住者以外の居住者　所得税法第七条第一項第一号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定（同法第九十三条及び第九十五条の規定を除く。次号において同じ。）により計算した所得税の額
    <sup>art-10/par-1/item-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-1</sup>
    resident other than a non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (i) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **二**  非永住者　所得税法第七条第一項第二号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定により計算した所得税の額
    <sup>art-10/par-1/item-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-2</sup>
    non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax;
    <sup>machine translation, not official</sup>

    **三**  非居住者　所得税法第七条第一項第三号に定める所得につき、同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定並びに租税特別措置法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十条の規定を除く。）により計算した所得税の額
    <sup>art-10/par-1/item-3 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-3</sup>
    nonresident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act and the provisions of Article 170 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation);
    <sup>machine translation, not official</sup>

    **四**  内国法人　次に掲げる所得につき、所得税法、租税特別措置法その他の所得税の税額の計算に関する法令の規定（同法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十五条の規定を除く。）により計算した所得税の額
    <sup>art-10/par-1/item-4 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4</sup>
    domestic corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 175 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):
    <sup>machine translation, not official</sup>

      **イ**  所得税法第七条第一項第四号に定める所得
      <sup>art-10/par-1/item-4/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4/sub-1</sup>
      income specified in Article 7, paragraph (1), item (iv) of the Income Tax Act;
      <sup>machine translation, not official</sup>

      **ロ**  租税特別措置法第三条の三第二項に規定する国外公社債等の利子等、同法第六条第一項に規定する民間国外債の利子、同条第十三項に規定する外貨債の利子、同法第八条の三第二項に規定する国外投資信託等の配当等、同法第九条の二第一項に規定する国外株式の配当等、同法第四十一条の九第二項に規定する懸賞金付預貯金等の懸賞金等、同法第四十一条の十二第二項に規定する償還差益及び同法第四十一条の十二の二第一項に規定する差益金額
      <sup>art-10/par-1/item-4/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4/sub-2</sup>
      interest and similar income on foreign public and corporate bonds, etc. as prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation, interest on foreign private bonds as prescribed in Article 6, paragraph (1) of that Act, interest on foreign currency bonds as prescribed in paragraph (13) of that Article, dividends and similar income on foreign investment trusts, etc. as prescribed in Article 8-3, paragraph (2) of that Act, dividends and similar income on foreign shares as prescribed in Article 9-2, paragraph (1) of that Act, prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of that Act, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act;
      <sup>machine translation, not official</sup>

    **五**  外国法人　次に掲げる所得につき、所得税法、租税特別措置法その他の所得税の税額の計算に関する法令の規定（同法第九条の三の二第五項の規定により読み替えて適用される所得税法第百七十九条の規定を除く。）により計算した所得税の額
    <sup>art-10/par-1/item-5 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5</sup>
    foreign corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 179 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):
    <sup>machine translation, not official</sup>

      **イ**  所得税法第七条第一項第五号に定める所得
      <sup>art-10/par-1/item-5/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5/sub-1</sup>
      income specified in Article 7, paragraph (1), item (v) of the Income Tax Act;
      <sup>machine translation, not official</sup>

      **ロ**  租税特別措置法第四十一条の九第二項に規定する懸賞金付預貯金等の懸賞金等、同法第四十一条の十二第二項に規定する償還差益及び同法第四十一条の十二の二第一項に規定する差益金額
      <sup>art-10/par-1/item-5/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5/sub-2</sup>
      prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act.
      <sup>machine translation, not official</sup>

---

## Cites
- art-10/par-1/item-1: 所得税法第七条第一項第一号 → 所得税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-1
- art-10/par-1/item-1: 同法第九十三条 → 所得税法 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act/art-93 · https://japanlaw.org/l/340AC0000000033/art-93
- art-10/par-1/item-1: 次号 → 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 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-2
- art-10/par-1/item-1: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-10/par-1/item-2: 所得税法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-2
- art-10/par-1/item-3: 所得税法第七条第一項第三号 → 所得税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-3
- art-10/par-1/item-3: 租税特別措置法第九条の三の二第五項 → 租税特別措置法 第九条の三の二第五項 (Article 9-3-2, paragraph (5)), art-9-3-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-5
- art-10/par-1/item-3: 同法第百六十五条の五の三 → 所得税法 第百六十五条の五の三 (Article 165-5-3), art-165-5-3 — https://japanlaw.org/ja/income-tax-act/art-165-5-3 · https://japanlaw.org/l/340AC0000000033/art-165-5-3
- art-10/par-1/item-3: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-10/par-1/item-3: 所得税法第百七十条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/ja/income-tax-act/art-170 · https://japanlaw.org/l/340AC0000000033/art-170
- art-10/par-1/item-4: 同法第九条の三の二第五項 → 租税特別措置法 第九条の三の二第五項 (Article 9-3-2, paragraph (5)), art-9-3-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-5
- art-10/par-1/item-4: 所得税法第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175
- art-10/par-1/item-4/sub-1: 所得税法第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-4
- art-10/par-1/item-4/sub-2: 租税特別措置法第三条の三第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-10/par-1/item-4/sub-2: 同法第四十一条の十二の二第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-10/par-1/item-4/sub-2: 同法第四十一条の十二第二項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-10/par-1/item-4/sub-2: 同法第四十一条の九第二項 → 租税特別措置法 第四十一条の九第二項 (Article 41-9, paragraph (2)), art-41-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2
- art-10/par-1/item-4/sub-2: 同法第六条第一項 → 租税特別措置法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1
- art-10/par-1/item-4/sub-2: 同条第十三項 → 租税特別措置法 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13
- art-10/par-1/item-4/sub-2: 同法第八条の三第二項 → 租税特別措置法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
- art-10/par-1/item-4/sub-2: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
- art-10/par-1/item-5: 同法第九条の三の二第五項 → 租税特別措置法 第九条の三の二第五項 (Article 9-3-2, paragraph (5)), art-9-3-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-5
- art-10/par-1/item-5: 所得税法第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/ja/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-10/par-1/item-5/sub-1: 所得税法第七条第一項第五号 → 所得税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-5
- art-10/par-1/item-5/sub-2: 同法第四十一条の十二の二第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-10/par-1/item-5/sub-2: 同法第四十一条の十二第二項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-10/par-1/item-5/sub-2: 租税特別措置法第四十一条の九第二項 → 租税特別措置法 第四十一条の九第二項 (Article 41-9, paragraph (2)), art-41-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2

## Cited by

8 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 第十条第一項第一号（基準所得税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-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 第三十三条第二項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-2
- 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 第三十三条第四項第三号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-4/item-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-4/item-3
- 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 第三十三条第九項第三号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-9/item-3 · https://japanlaw.org/l/423AC0000000117/art-33/par-9/item-3
- 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 第四十九条第一項（復興特別所得税額の控除） — https://japanlaw.org/ja/reconstruction-funding-act/art-49/par-1 · https://japanlaw.org/l/423AC0000000117/art-49/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 第四十九条第三項（復興特別所得税額の控除） — https://japanlaw.org/ja/reconstruction-funding-act/art-49/par-3 · https://japanlaw.org/l/423AC0000000117/art-49/par-3
- 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 第四十九条第四項（復興特別所得税額の控除） — https://japanlaw.org/ja/reconstruction-funding-act/art-49/par-4 · https://japanlaw.org/l/423AC0000000117/art-49/par-4
- 法人税法 附則第二十九条の二第一項（清算所得に対する法人税に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-29-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29-2/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-20261007T184526-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-003, 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