# 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 — 第二十二条 (Article 22) - 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: 第二十二条 (Article 22)（更正及び決定） — address `art-22` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-22 - 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. --- ### 第二十二条（更正及び決定） — Reassessments and Determinations caption: machine translation, not official art-22 · https://japanlaw.org/ja/reconstruction-funding-act/art-22 · https://japanlaw.org/l/423AC0000000117/art-22 **第一項** 復興特別所得税及び所得税に係る更正又は決定は、年分が同一であるこれらの税に係る更正又は決定に併せて行わなければならない。 art-22/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-22/par-1 · https://japanlaw.org/l/423AC0000000117/art-22/par-1 A reassessment or determination pertaining to special income tax for reconstruction and income tax must be made together with the reassessment or determination pertaining to these taxes for the same year. machine translation, not official **第二項** 所得税法第百五十五条第二項（同法第百六十八条において準用する場合を含む。）の規定は、同項の規定により更正通知書（同項に規定する更正通知書をいう。）にその理由を付記して行う所得税の更正と併せて行う復興特別所得税の更正について準用する。 art-22/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-22/par-2 · https://japanlaw.org/l/423AC0000000117/art-22/par-2 The provisions of Article 155, paragraph (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to a reassessment of special income tax for reconstruction made together with a reassessment of income tax that is made with the reason noted in the written notice of reassessment (meaning the written notice of reassessment prescribed in that paragraph) pursuant to that paragraph. machine translation, not official --- ## Cites - art-22/par-2: 所得税法第百五十五条第二項 → 所得税法 第百五十五条第二項 (Article 155, paragraph (2)), art-155/par-2 — https://japanlaw.org/ja/income-tax-act/art-155/par-2 · https://japanlaw.org/l/340AC0000000033/art-155/par-2 - art-22/par-2: 同法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/income-tax-act/art-168 · https://japanlaw.org/l/340AC0000000033/art-168 --- ## 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