# 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 — 第十一条 (Article 11) - 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: 第十一条 (Article 11)（納税地） — address `art-11` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-11 - 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. --- ### 第十一条（納税地） — Place for Tax Payment caption: machine translation, not official art-11 · https://japanlaw.org/ja/reconstruction-funding-act/art-11 · https://japanlaw.org/l/423AC0000000117/art-11 **第一項** 復興特別所得税（源泉徴収に係るものを除く。）の納税地は、復興特別所得税を納める義務がある者の所得税法第十五条又は第十六条の規定による所得税の納税地（同法第十八条第一項の規定による指定があった場合には、その指定をされた納税地）とする。 art-11/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-11/par-1 · https://japanlaw.org/l/423AC0000000117/art-11/par-1 The place for tax payment for special income tax for reconstruction (excluding that pertaining to withholding) is the place for tax payment for income tax under Article 15 or Article 16 of the Income Tax Act of the person obligated to pay special income tax for reconstruction (or, if a designation has been made under Article 18, paragraph (1) of that Act, the place for tax payment so designated). machine translation, not official **第二項** 源泉徴収に係る復興特別所得税の納税地は、源泉徴収をする義務がある者の所得税法第十七条の規定による所得税の納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地）とする。 art-11/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-11/par-2 · https://japanlaw.org/l/423AC0000000117/art-11/par-2 The place for tax payment for special income tax for reconstruction pertaining to withholding is the place for tax payment for income tax under Article 17 of the Income Tax Act of the person obligated to perform withholding (or, if a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated). machine translation, not official **第三項** 所得税法第十九条の規定は、所得税の納税地の指定の処分の取消しがあった場合における復興特別所得税について準用する。 art-11/par-3 · https://japanlaw.org/ja/reconstruction-funding-act/art-11/par-3 · https://japanlaw.org/l/423AC0000000117/art-11/par-3 The provisions of Article 19 of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction in the case where a disposition designating the place for tax payment for income tax has been revoked. machine translation, not official --- ## Cites - art-11/par-1: 所得税法第十五条 → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act/art-15 · https://japanlaw.org/l/340AC0000000033/art-15 - art-11/par-1: 第十六条 → 所得税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/income-tax-act/art-16 · https://japanlaw.org/l/340AC0000000033/art-16 - art-11/par-1: 同法第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/art-18/par-1 - art-11/par-2: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17 - art-11/par-2: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2 - art-11/par-3: 所得税法第十九条 → 所得税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/income-tax-act/art-19 · https://japanlaw.org/l/340AC0000000033/art-19 ## Cited by 2 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 第七条第二項（法人課税信託の受託者等に対するこの章の適用） — https://japanlaw.org/ja/reconstruction-funding-act/art-7/par-2 · https://japanlaw.org/l/423AC0000000117/art-7/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 第三十三条第一項（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-1 · https://japanlaw.org/l/423AC0000000117/art-33/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-20261007T184526-003, 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