# 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 — 第二十条の二 (Article 20-2) - 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: 第二十条の二 (Article 20-2)（期限後申告及び修正申告等の特例） — address `art-20-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-20-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-20-2 - 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. --- ### 第二十条の二（期限後申告及び修正申告等の特例） — Special Provisions on Returns Filed after the Deadline, Amended Returns, etc. caption: machine translation, not official art-20-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2 · https://japanlaw.org/l/423AC0000000117/art-20-2 **第一項** 所得税法第百五十一条の二（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。以下この条において同じ。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の二第一項に規定する総所得金額のうちに同項に規定する有価証券等に係る譲渡所得等の金額が含まれていることにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。 art-20-2/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-1 The provisions of Article 151-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee; the same applies hereinafter in this Article) includes the amount of capital gains and similar income on securities and similar interests as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination. machine translation, not official **第二項** 所得税法第百五十一条の三（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の三第一項に規定する総所得金額のうちに同項に規定する有価証券等の譲渡による事業所得の金額、譲渡所得の金額若しくは雑所得の金額、未決済信用取引等の決済による事業所得の金額若しくは雑所得の金額又は未決済デリバティブ取引の決済による事業所得の金額若しくは雑所得の金額が含まれていることにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。 art-20-2/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-2 The provisions of Article 151-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of securities and similar interests, the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions, as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination. machine translation, not official **第三項** 所得税法第百五十一条の四（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の四第一項各号に規定する事業所得の金額、譲渡所得の金額若しくは雑所得の金額又は同条第二項各号に規定する事業所得の金額若しくは雑所得の金額につきこれらの号に掲げる場合に該当することとなったことにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じたときについて準用する。 art-20-2/par-3 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-3 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-3 The provisions of Article 151-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis when, because the circumstances have come to fall under the cases set forth in the items of Article 151-4, paragraph (1) or (2) of that Act with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination. machine translation, not official **第四項** 所得税法第百五十一条の五第一項、第四項及び第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定は、第十七条第一項の規定による申告書の提出期限後に同法第百五十一条の五第一項の規定に該当して同項の規定による期限後申告書を提出すべき者が、第十七条第一項の規定による申告書を提出すべき場合について準用する。 art-20-2/par-4 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-4 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-4 The provisions of Article 151-5, paragraphs (1), (4), and (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where a person who, after the deadline for filing a return under Article 17, paragraph (1), falls under Article 151-5, paragraph (1) of that Act and is required to file a return filed after the deadline under that paragraph is required to file a return under Article 17, paragraph (1). machine translation, not official **第五項** 所得税法第百五十一条の五第六項（同法第百六十六条において準用する場合を含む。）の規定は、同法第百五十一条の五第一項から第三項までの規定により申告書を提出するこれらの規定に規定する居住者の相続人が提出すべき復興特別所得税申告書について準用する。 art-20-2/par-5 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-5 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-5 The provisions of Article 151-5, paragraph (6) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to a return of special income tax for reconstruction to be filed by the heir of a resident prescribed in Article 151-5, paragraphs (1) through (3) of that Act who files a return under those provisions. machine translation, not official **第六項** 所得税法第百五十一条の六（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者について生じた同法第百五十一条の六第一項に規定する遺産分割等の事由により、非居住者に移転した相続又は遺贈に係る同項に規定する対象資産が増加し、又は減少したことに基因して、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。 art-20-2/par-6 · https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-6 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-6 The provisions of Article 151-6 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, due to an increase or decrease in the covered assets as prescribed in Article 151-6, paragraph (1) of that Act involved in an inheritance or bequest that have been transferred to a nonresident, as a result of a division of the estate or similar event as prescribed in that paragraph that has occurred with regard to a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination. machine translation, not official --- ## Cites - art-20-2/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 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-20-2 · https://japanlaw.org/l/423AC0000000117/art-20-2 - art-20-2/par-1: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - art-20-2/par-1: 第二項 → 国税通則法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2 - art-20-2/par-1: 所得税法第百五十一条の二 → 所得税法 第百五十一条の二 (Article 151-2), art-151-2 — https://japanlaw.org/ja/income-tax-act/art-151-2 · https://japanlaw.org/l/340AC0000000033/art-151-2 - art-20-2/par-1: 同法第百五十一条の二第一項 → 所得税法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-2/par-1 - art-20-2/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-20-2/par-2: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - art-20-2/par-2: 第二項 → 国税通則法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2 - art-20-2/par-2: 所得税法第百五十一条の三 → 所得税法 第百五十一条の三 (Article 151-3), art-151-3 — https://japanlaw.org/ja/income-tax-act/art-151-3 · https://japanlaw.org/l/340AC0000000033/art-151-3 - art-20-2/par-2: 同法第百五十一条の三第一項 → 所得税法 第百五十一条の三第一項 (Article 151-3, paragraph (1)), art-151-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-3/par-1 - art-20-2/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-20-2/par-3: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - art-20-2/par-3: 第二項 → 国税通則法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2 - art-20-2/par-3: 所得税法第百五十一条の四 → 所得税法 第百五十一条の四 (Article 151-4), art-151-4 — https://japanlaw.org/ja/income-tax-act/art-151-4 · https://japanlaw.org/l/340AC0000000033/art-151-4 - art-20-2/par-3: 同法第百五十一条の四第一項 → 所得税法 第百五十一条の四第一項 (Article 151-4, paragraph (1)), art-151-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-1 - art-20-2/par-3: 同条第二項 → 所得税法 第百五十一条の四第二項 (Article 151-4, paragraph (2)), art-151-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-151-4/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-2 - art-20-2/par-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-20-2/par-4: 所得税法第百五十一条の五第一項 → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1 - art-20-2/par-4: 第四項 → 所得税法 第百五十一条の五第四項 (Article 151-5, paragraph (4)), art-151-5/par-4 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-4 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-4 - art-20-2/par-4: 第五項 → 所得税法 第百五十一条の五第五項 (Article 151-5, paragraph (5)), art-151-5/par-5 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-5 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-5 - art-20-2/par-4: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-20-2/par-4: 第十七条第一項 → 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 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-17/par-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-1 - art-20-2/par-5: 同法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1 - art-20-2/par-5: 同法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第二項 (Article 151-5, paragraph (2)), art-151-5/par-2 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-2 - art-20-2/par-5: 所得税法第百五十一条の五第六項 → 所得税法 第百五十一条の五第六項 (Article 151-5, paragraph (6)), art-151-5/par-6 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-6 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-6 - art-20-2/par-5: 同法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第三項 (Article 151-5, paragraph (3)), art-151-5/par-3 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-3 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-3 - art-20-2/par-5: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-20-2/par-6: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - art-20-2/par-6: 第二項 → 国税通則法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2 - art-20-2/par-6: 所得税法第百五十一条の六 → 所得税法 第百五十一条の六 (Article 151-6), art-151-6 — https://japanlaw.org/ja/income-tax-act/art-151-6 · https://japanlaw.org/l/340AC0000000033/art-151-6 - art-20-2/par-6: 同法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-1 - art-20-2/par-6: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 ## Cited by 4 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 第二十条の二第一項（期限後申告及び修正申告等の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-1 · https://japanlaw.org/l/423AC0000000117/art-20-2/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 - 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 第三十四条第三項 — https://japanlaw.org/ja/reconstruction-funding-act/art-34/par-3 · https://japanlaw.org/l/423AC0000000117/art-34/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 第三十七条第一項 — https://japanlaw.org/ja/reconstruction-funding-act/art-37/par-1 · https://japanlaw.org/l/423AC0000000117/art-37/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-20261007T184526-006, 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